PropertyProf Blog

Editor: Stephen Clowney
Univ. of Arkansas, Fayetteville

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Friday, September 12, 2008

Tate on Taxation of Posmortem Publicity Rights

A while ago, I noted an interesting article by Gans, Crawford & Blattmachr on the tax treatment of rights of publicity.  Josh Tate (SMU) has now posted a response titled Marilyn Monroe’s Legacy: Taxation of Postmortem Publicity Rights.  Here's his first paragraph:

In an April 2008 essay in The Yale Law Journal Pocket Part, Mitchell Gans, Bridget Crawford, and Jonathan Blattmachr argue that recent state legislation recognizing postmortem publicity rights fails to take into account the likely estate tax consequences. Although Gans, Crawford, and Blattmachr are correct to argue that allowing publicity rights to pass by will or inheritance could have adverse tax consequences for some estates, those ramifications are not as far-reaching as might be imagined. Moreover, their “legislative solution” will not solve the problem.

Tate also has an abstract up on SSRN:

In an April 2008 essay in the Yale Law Journal Pocket Part, Mitchell Gans, Bridget Crawford and Jonathan Blattmachr argue that recent state legislation recognizing postmortem publicity rights fails to take into account the likely estate tax consequences. This response explains that, although Gans, Crawford, and Blattmachr are correct that making publicity rights devisable could have adverse tax consequences for some estates, those consequences are not as far-reaching as might be imagined, and the legislative solution they propose will not in fact solve the problem. Estate tax will not be levied on the estates of long-deceased celebrities like Marilyn Monroe (the subject of the recent California legislation with which Gans, Crawford, and Blattmachr lead their piece), and the analogy to wrongful death benefits misconstrues the case law on that subject. Gans, Crawford, and Blattmachr are employing the specter of federal death taxes - which have applied to devisable publicity rights in California since 1985, and are irrelevant to the recent legislative reforms there - in an attempt to frighten state legislatures into unnecessarily restricting testamentary freedom.

Ben Barros

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September 12, 2008 in Intellectual Property, Recent Scholarship | Permalink | Comments (0) | TrackBack (0)

Thursday, September 11, 2008

Call For Submissions - AALS Property Law Section Junior Scholars Works-In-Progress Panel

The AALS Property Law Section invites junior property scholars to submit works in progress for a junior scholars panel at the upcoming AALS Annual Meeting in San Diego.  The panel will take place on Friday, January 9, from 8:30 a.m. to 10:15 a.m.  At the panel, paper authors will have the opportunity to present their papers and receive commentary from senior scholars knowledgeable about their paper topics.

Submissions:  Two papers and an alternate will be selected for the panel by blind peer review.  Papers should be submitted by e-mail to dbbarros@mail.widener.edu and carol_brown@unc.edu by October 8, 2008 with the subject line “Property Junior Scholars Panel.”  To facilitate blind review, authors should place their names and other identifying information on a separate cover page.  Authors also should alter or delete references within the text that would reveal their identities to a referee.  During the selection process, papers will be judged by how successfully they establish their contributions in a scholarly manner and by how substantially those contributions add to current property law and scholarship.

Eligibility:  The panel is open to scholars who (a) currently have a permanent or visiting appointment at an AALS member or fee-paid school; (b) have been teaching for six or fewer years; and (c) do not yet have tenure.  Papers that have been accepted for publication may be submitted for consideration, but only if they are early enough in the production process for the author to fully incorporate comments provided at the panel.

Please direct any questions to the panel organizers, Ben Barros (dbbarros@mail.widener.edu) and Carol Brown (carol_brown@unc.edu).

Ben Barros

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September 11, 2008 in Conferences | Permalink | Comments (0) | TrackBack (0)

Wednesday, September 10, 2008

Atuahene on Property Rights and Past Theft

Bernadette Atuahene (Chicago-Kent) has posted Things Fall Apart: The Illegitimacy of Property Rights in the Context of Past Theft on SSRN.  Here's the abstract:

In many states, past property theft is a volatile political issue that threatens to destabilize nascent democracies. How does a state avoid instability when past property theft causes a significant number of people to believe that the property distribution is illegitimate? To explore this question, I first define legitimacy relying on an empirical understanding of the concept. Second, I establish the relationship between inequality, illegitimate property distribution, and instability. Third, I describe the three ways a state can achieve stability when faced with an illegitimate property distribution: by using its coercive powers, by attempting to change people's beliefs about the legitimacy of the property distribution, or by enacting a Legitimacy Enhancing Compensation Program (LECP), which strengthens the average citizen's belief that she ought to comply with the law. Fourth, I develop the concept of a legitimacy disequilibrium, which is a decision-making framework that helps states decide if they should provide compensation to avoid instability. The framework requires states to weigh the cost of compensation against the cost of illegitimacy so I give a detailed description of what these costs entail. To best promote long-term stability, I argue that states should enact a LECP when the cost of illegitimacy outweighs the cost of compensation. Lastly, I outline the process a state should use to weigh the costs and decide whether to provide compensation for past theft to keep things from falling apart.

Ben Barros

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September 10, 2008 | Permalink | Comments (1) | TrackBack (0)

Monday, September 8, 2008

Call for Papers: Property Ownership and Economic Stability: A Necessary Relationship

The editors of the Saint Louis University Public Law Review sent along this interesting call for papers:

The Saint Louis University Public Law Review invites abstracts of articles relating to its Spring 2009 symposium theme: Property Ownership and Economic Stability: A Necessary Relationship?

The symposium, which will be held on Friday, February 27, 2009, will consist of three round-table panel discussions examining the relationship between property ownership and economic stability for lower-income households, both in the United States and internationally.

Property Ownership in the U.S.: New Definitions for a New Era?
This panel will focus on the impact of both private and public land use restrictions, including common interest community servitudes and governance rules, on residential property rights.

Property Rights and Economic Stability in the International Context
This panel will consider how legal reforms in other countries, such as changes to the titling process and the role of homeowners associations, have affected the ability of low-income
people to occupy or dispose of their residences.

Ownership in Flux: the Role of the Federal Government in the Homeownership Debate

This panel will examine the implications of a national emphasis on homeownership, as opposed to support for rental programs.

Invitations to present and publish will be made by the Editorial Board following review of abstracts submitted, which should be limited to 300 words and represent original, unpublished work. Abstracts must be received by October 1, 2008 to be considered, and responses to submissions will be sent on or before November 1, 2008. Drafts of papers selected must be received by January 21, 2009.

Following the February 27, 2009 conference, final drafts of papers to be published must be received by April 1, 2009. The papers will be published in the Fall 2009 edition of the Public Law Review.

Abstracts may be submitted to Laura Schwarz, Lschwa13 at slu.edu

Ben Barros

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September 8, 2008 in Conferences | Permalink | Comments (0) | TrackBack (0)