Fame

No country in the world is so driven by personality as is the United States. Since 1953, when the right of publicity first received explicit legal recognition, courts, legislatures, and academicians have become increasingly interested in the doctrine\u27s application and scope. Noticeably absent from virtually all of the judicial opinions and the volume of legal commentary on the right of publicity, however, is any consideration of the sociological and cultural influences that have prompted the doctrine\u27s initial recognition and increasing application. The right of publicity has come under attack recently on the ground that it eliminates important semiotic material from the public domain. Critics of the right of publicity charge that allowing celebrities to control the meanings of their constructed personas deprives us all of the ability to recode or reinterpret these texts for our own personal expression. This Article contends that once the historical, sociological, and cultural influences are duly considered, the right of publicity\u27s place in our legal system becomes more defensible, both theoretially and practically. On the whole, relatively little research exists on the underlying causes of the fame phenomenon in the United States. Moreover, the existing works do not attempt to illuminate the right of publicity in light of the complex explanations underlying our fascination with fame. This Article undertakes such an examination and demonstrates that the right of publicity is consistent not only with our cultural fabric and history, but also with our legal conceptions of property. In addition, this Article explores the socially based criticisms of the right of publicity, and finds them insufficient to negate the well-deserved status of the right of publicity as a property right

When Should Asset Appreciation Be Taxed?: The Case for a Disposition Standard of Realization

The realization requirement is one of the most basic elements of the United States income tax. Due to this requirement, any increase in the value of a person’s property is not taxed when it occurs. Rather, the tax on asset appreciation is deferred until the occurrence of a realization event; that is, until the property is transferred in exchange for money or other consideration. By contrast, all other forms of income (e.g., salary, rents) are taxed immediately. The realization requirement is one of the most basic elements of the United States income tax. Due to this requirement, any increase in the value of a person’s property is not taxed when it occurs. Rather, the tax on asset appreciation is deferred until the occurrence of a realization event; that is, until the property is transferred in exchange for money or other consideration. By contrast, all other forms of income (e.g., salary, rents) are taxed immediately. In light of the inequity, inefficiency, and complexity of the realization requirement, the requirement should be modified. Reformers have long argued that asset appreciation should be taxed as it occurs under a mark-to-market system. However, taxing asset appreciation as it occurs presents serious administrative problems because it requires an annual assessment of the value of every taxpayer’s assets. In addition, strong political resistance exists to taxing “paper gains.” For these reasons, it is unlikely that a comprehensive mark-to-market system will ever be adopted. Due to the dim prospect of adopting a mark-to-market system, this Article proposes the adoption of a “disposition” standard of realization. That standard would treat every transfer of property as a realization event regardless of whether the transferor receives consideration for the transferred property. Unlike current law, the disposition standard would tax lifetime gifts, as well as testamentary transfers, of appreciated property. A disposition standard is a second-best alternative to a mark-to-market system. This new standard would curtail the inequity and inefficiency of the current realization requirement while posing less significant administrative and political problems than a mark-to-market system. In addition, the disposition standard would simplify existing law by substituting a clear and administrable set of rules for the current ambiguous and anachronistic system. Finally, a disposition standard should help to generate much needed tax revenue

Creativity and Cultural Influence in Early Jewish Law

The article discusses various aspects of creativity in early Jewish law, including the fundamental tenets of the Jewish legal system, the relationship between the law and culture, and acculturation in 21st century communities. The author states that a cultural analysis will provide insight into how evolution in the Jewish law can ensure Jewish survival. She argues that halakhah, also known as Jewish religious law, has been formed by various Jewish and non-Jewish cultural developments

Creativity and Cultural Influence in Early Jewish Law

The article discusses various aspects of creativity in early Jewish law, including the fundamental tenets of the Jewish legal system, the relationship between the law and culture, and acculturation in 21st century communities. The author states that a cultural analysis will provide insight into how evolution in the Jewish law can ensure Jewish survival. She argues that halakhah, also known as Jewish religious law, has been formed by various Jewish and non-Jewish cultural developments