On Social Network Position in Employment Law: Conjectures for Charlie

This paper, part of a Festschrift for Charles A. Sullivan, shows how arguments from two of Sullivan\u27s papers on employment law would fare in a world in which employers can easily see a worker\u27s or job applicant\u27s relative position within a social or professional network. The paper then uses Sullivan\u27s corpus of legal scholarship to illustrate some challenges to using social network evidence in employment law

Designing the Tax Treatment of Litigation-Related Costs

Defendants often deduct for income tax purposes their litigation-related costs, such as attorney fees and payments to settle claims or satisfy judgments. The result is often a large gap between the sticker price of settlements or judgments and their after-tax cost—what defendants really pay out of pocket. The problem: For every dollar that a defendant avoids in tax liability by, for example, deducting the damage awards it pays, the civil justice system falls that much short of its corrective-justice or optimal-deterrence goals in that case. For this reason, the entire civil justice system should care about this question: How should income tax law treat litigation-related costs? This Article identifies the critical tax-design choices that must be faced but that prior commentary has largely ignored: How to attribute litigation-related costs to an income-producing activity; whether to treat liability insurer payments made on a defendant’s behalf as income to that defendant; whether to coordinate the tax treatment of a payor’s damages payments with the tax treatment of those receipts to the payee; and whether litigation-related costs should be treated as capital expenditures. Then, the Article offers a new default rule for settlement agreements: Unless a settlement agreement expressly indicates otherwise, a settling defendant promises not to seek an allowable tax deduction for litigation-related costs. In so doing, this Article reveals the issues that lawyers, judges, and scholars must no longer ignore when they argue over how an income tax system could or should treat litigation-related costs

\u27Sex\u27 and Religion after Bostock

This paper reviews the U.S. Supreme Court’s opinion in Bostock v. Clayton County. There, the Court held that by barring employer discrimination against any individual “because of such individual’s . . . sex,” Title VII of the Civil Rights Act of 1964 also bars employment discrimination because an individual is gay or transgender. The paper then speculates about how much Bostock will affect how likely lower court judges will read other “sex” discrimination prohibitions in the U.S. Code in the same way, in part based on a canvass of the text of about 150 of those prohibitions. The paper also discusses the religion-based defenses that defendants may raise in response under Title VII itself, the Religious Freedom Restoration Act, and the First Amendment of the U.S. Constitution. And the paper suggests how Bostock’s effect will likely vary with the influence of Trump-appointed federal judges

FABRICATION OF NOVEL ANTICANCER POLYOXOMETALATE [CoW11O39(CpTi)]7- -CHITOSAN NANO-COMPOSITE, ITS TOXICITY REDUCTION AND SUSTAINED RELEASE

Objectives: Polyoxometalates (POMs) are proved to be important for applications in medicine and in material science. Here, we representnanocomposite formation of tungsten-containing potent anticancer polyanion, K 6 H [CoW 11 O 39  (CpTi)].13H 2 O (CoW CpTi) with biocompatible ChitosanYC-100 (CSYC100) with the goal to reduce its heavy metal toxicity.Methods: Synthesis of POM-CSYC100 nanocomposite†was attained without the aid of any cross-linker through electrostatic interaction technique. Nanocomposites were characterized using Fourier transform infrared spectroscopy, dynamic light scattering, transmission electron microscopy, and thermogravimetric analysis. The release profile recorded was slow and sustained at physiological pH. In vitro cytotoxicity assays which show an attribute to reduce the toxicity of these POM were performed on C2C12 (mouse myoblast cell line) and A-549 (lung cancer cell line), which proved the reduced toxicity of nanocomposites as compared to the bare drugs.Results: Sustained release studies showed there was a slow and steady release of CoW CpTi for 11 hrs, with the 98% of collective release at the end. From in vitro cytotoxic assay, it was deduced that CoW 11 11 CpTi -CSYC100 nanocomposite at the concentrations of 1.25 mM, and lower did not exhibit toxic effect on C2C12 cells as 95% total C2C12 cell mass remained viable. While in the case of A549 cells highest 5 mM concentration of bare CoW 11 CpTi is toxic to the cancer cells and after encapsulation cell viability increases from 10% to 55%.Conclusion: Thus, this study has designated the probability of using POM-chitosan nanocomposite for less toxic and effective biomedicinal applications.Keywords: Anticancer, Chitosan, Nanocomposite, In vitro cytotoxicity, Drug release