Author: Matt Huffman, Associate Member, University of Cincinnati Law Review On August 13, 2014, the First Circuit addressed an issue of first impression in Fresinius Medical Care Holdings, Inc. v. United States,[1] holding that a court may consider factors beyond a tax characterization agreement when determining the deductibility[2] of a settlement payment under the False... Continue Reading →
Scrutinizing the Conversion of Scrutiny Applied to Conversion Therapy: A Ninth and Third Circuit Split
Author: Stephen Doyle, Associate Member, University of Cincinnati Law Review For four decades, homosexuality has not been considered a mental disease or defect.[1] Nonetheless, many parents attempt to subject their children to sexual orientation change efforts (SOCE) to ensure their maturation in a heteronormative lifestyle despite the many negative physical and mental health effects SOCE... Continue Reading →
To Arbitrate, or Not to Arbitrate: A Question of Contractual Interpretation
Author: Collin L. Ryan, Associate Member, University of Cincinnati Law Review Arbitration. Most know and understand the term and its function for resolving differences. Yet if asked to classify the act of arbitrating a legal dispute under a broader category, where would the term fit? Is it an action? Is it a proceeding? Or is... Continue Reading →