Beyond Legal Minds

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Author :
Publisher : BRILL
ISBN 13 : 9004385959
Total Pages : 533 pages
Book Rating : 4.0/5 (43 download)

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Book Synopsis Beyond Legal Minds by : William Brant

Download or read book Beyond Legal Minds written by William Brant and published by BRILL. This book was released on 2018-12-10 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, William Brant inquires how violence is reduced. Social causes of violence are exposed. War, sexual domination, leadership, propagandizing and comedy are investigated. Legal systems are explored as reducers and implementers of violence and threats.

Beyond Legal Minds

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Author :
Publisher : Value Inquiry Book
ISBN 13 : 9789004385313
Total Pages : 521 pages
Book Rating : 4.3/5 (853 download)

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Book Synopsis Beyond Legal Minds by : William Allen Brant

Download or read book Beyond Legal Minds written by William Allen Brant and published by Value Inquiry Book. This book was released on 2019 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, William Brant uncovers social causes of violence, in search of reductive measures. Multiple legal systems are explored as reducers and implementers of violence and threats, especially criminal justice systems. War, propagandizing, power, corporate and governmental involvement in social domination, statehood, dangerous ideologies, and tribal sexual domination are explored in many cultures. Various levels and methods are given for observing, measuring and analyzing how people think and behave regarding the law, including examples of comedy. A theoretical chapter presents legal theory in relation to conceptions of possibility and misconceptions. These ideas are applied to judiciaries, which expose winning strategies for lawyers' desired verdicts. Dr. Brant accounts for the interconnections between sexual selection, legal systems and wars.

Beyond Legal Reasoning: a Critique of Pure Lawyering

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Author :
Publisher : Routledge
ISBN 13 : 1315410796
Total Pages : 300 pages
Book Rating : 4.3/5 (154 download)

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Book Synopsis Beyond Legal Reasoning: a Critique of Pure Lawyering by : Jeffrey Lipshaw

Download or read book Beyond Legal Reasoning: a Critique of Pure Lawyering written by Jeffrey Lipshaw and published by Routledge. This book was released on 2017-03-27 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of learning to ‘think like a lawyer’ is one of the cornerstones of legal education in the United States and beyond. In this book, Jeffrey Lipshaw provides a critique of the traditional views of ‘thinking like a lawyer’ or ‘pure lawyering’ aimed at lawyers, law professors, and students who want to understand lawyering beyond the traditional warrior metaphor. Drawing on his extensive experience at the intersection of real world law and business issues, Professor Lipshaw presents a sophisticated philosophical argument that the "pure lawyering" of traditional legal education is agnostic to either truth or moral value of outcomes. He demonstrates pure lawyering’s potential both for illusions of certainty and cynical instrumentalism, and the consequences of both when lawyers are called on as dealmakers, policymakers, and counsellors. This book offers an avenue for getting beyond (or unlearning) merely how to think like a lawyer. It combines legal theory, philosophy of knowledge, and doctrine with an appreciation of real-life judgment calls that multi-disciplinary lawyers are called upon to make. The book will be of great interest to scholars of legal education, legal language and reasoning as well as professors who teach both doctrine and thinking and writing skills in the first year law school curriculum; and for anyone who is interested in seeking a perspective on ‘thinking like a lawyer’ beyond the litigation arena.

Minding the Law

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Publisher : Harvard University Press
ISBN 13 : 0674020200
Total Pages : 467 pages
Book Rating : 4.6/5 (74 download)

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Book Synopsis Minding the Law by : Anthony G. AMSTERDAM

Download or read book Minding the Law written by Anthony G. AMSTERDAM and published by Harvard University Press. This book was released on 2009-06-30 with total page 467 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this remarkable collaboration, one of the nation's leading civil rights lawyers joins forces with one of the world's foremost cultural psychologists to put American constitutional law into an American cultural context. By close readings of key Supreme Court opinions, they show how storytelling tactics and deeply rooted mythic structures shape the Court's decisions about race, family law, and the death penalty. Minding the Law explores crucial psychological processes involved in the work of lawyers and judges: deciding whether particular cases fit within a legal rule ("categorizing"), telling stories to justify one's claims or undercut those of an adversary ("narrative"), and tailoring one's language to be persuasive without appearing partisan ("rhetorics"). Because these processes are not unique to the law, courts' decisions cannot rest solely upon legal logic but must also depend vitally upon the underlying culture's storehouse of familiar tales of heroes and villains. But a culture's stock of stories is not changeless. Amsterdam and Bruner argue that culture itself is a dialectic constantly in progress, a conflict between the established canon and newly imagined "possible worlds." They illustrate the swings of this dialectic by a masterly analysis of the Supreme Court's race-discrimination decisions during the past century. A passionate plea for heightened consciousness about the way law is practiced and made, Minding the Law/tilte will be welcomed by a new generation concerned with renewing law's commitment to a humane justice. Table of Contents: 1. Invitation to a Journey 2. On Categories 3. Categorizing at the Supreme Court Missouri v. Jenkins and Michael H. v. Gerald D. 4. On Narrative 5. Narratives at Court Prigg v. Pennsylvania and Freeman v. Pitts 6. On Rhetorics 7. The Rhetorics of Death McCleskey v. Kemp 8. On the Dialectic of Culture 9. Race, the Court, and America's Dialectic From Plessy through Brown to Pitts and Jenkins 10. Reflections on a Voyage Appendix: Analysis of Nouns and Verbs in the Prigg, Pitts, and Brown Opinions Notes Table of Cases Index Reviews of this book: Amsterdam, a distinguished Supreme Court litigator, wanted to do more than share the fruits of his practical experience. He also wanted to...get students to think about thinking like a lawyer...To decode what he calls "law-think," he enlisted the aid of the venerable cognitive psychologist Jerome Bruner...[and] the collaboration has resulted in [this] unusual book. --James Ryerson, Lingua Franca Reviews of this book: It is hard to imagine a better time for the publication of Minding the Law, a brilliant dissection of the court's work by two eminent scholars, law professor Anthony G. Amsterdam and cultural anthropologist Jerome Bruner...Issue by issue, case by case, Amsterdam and Bruner make mincemeat of the court's handling of the most important constitutional issue of the modern era: how to eradicate the American legacy of race discrimination, especially against blacks. --Edward Lazarus, Los Angeles Times Book Review Reviews of this book: This book is a gem...[Its thesis] is easily stated but remarkably unrecognized among a shockingly large number of lawyers and law professors: law is a storytelling enterprise thoroughly entrenched in culture....Whereas critical legal theorists have talked among themselves for the past two decades, Amsterdam and Bruner seek to engage all of us in a dialogue. For that, they should be applauded. --Daniel R. Williams, New York Law Journal Reviews of this book: In Minding the Law, Anthony Amsterdam and Jerome Bruner show us how the Supreme Court creates the magic of inevitability. They are angry at what they see. Their book is premised on the conviction that many of the choices made in Supreme Court opinions 'lack any justification in the text'...Their method is to analyze the text of opinions and to show how the conclusions reached do not always follow from the logic of the argument. They also show how the Court casts its rhetoric like a spell, mesmerizing its audience, and making the highly contingent shine with the light of inevitability. --Mitchell Goodman, News and Observer (Raleigh, North Carolina) Reviews of this book: What do controversial Supreme Court decisions and classic age-old tales of adultery, villainy, and combat have in common? Everything--at least in the eyes of [Amsterdam and Bruner]. In this substantial study, which is equal parts dense and entertaining, the authors use theoretical discussions of literary technique and myths to expose what they see as the secret intentions of Supreme Court opinions...Studying how lawyers and judges employ the various literary devices at their disposal and noting the similarities between legal thinking and classic tactics of storytelling and persuasion, they believe, can have 'astonishing consciousness-retrieving effects'...The agile minds of Amsterdam and Bruner, clearly storehouses of knowledge on a range of subjects, allow an approach that might sound far-fetched occasionally but pays dividends in the form of gained perspective--and amusement. --Elisabeth Lasch-Quinn, Washington Times Reviews of this book: Stories and the way judges-intentionally or not-categorize and spin them, are as responsible for legal rulings as logic and precedent, Mr. Amsterdam and Mr. Bruner said. Their novel attempt to reach into the psyche of...members of the Supreme Court is part of a growing interest in a long-neglected and cryptic subject: the psychology of judicial decision-making. --Patricia Cohen, New York Times Most law professors teach by the 'case method,' or say they do. In this fascinating book, Anthony Amsterdam--a lawyer--and Jerome Bruner--a psychologist--expose how limited most case 'analysis' really is, as they show how much can be learned through the close reading of the phrases, sentences, and paragraphs that constitute an opinion (or other pieces of legal writing). Reading this book will undoubtedly make one a better lawyer, and teacher of lawyers. But the book's value and interest goes far beyond the legal profession, as it analyzes the way that rhetoric--in law, politics, and beyond--creates pictures and convictions in the minds of readers and listeners. --Sanford Levinson, author of Constitutional Faith Tony Amsterdam, the leader in the legal campaign against the death penalty, and Jerome Bruner, who has struggled for equal justice in education for forty years, have written a guide to demystifying legal reasoning. With clarity, wit, and immense learning, they reveal the semantic tricks lawyers and judges sometimes use--consciously and unconsciously--to justify the results they want to reach. --Jack Greenberg, Professor of Law, Columbia Law School

Beyond the First Draft

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Author :
Publisher :
ISBN 13 : 9781594609985
Total Pages : 0 pages
Book Rating : 4.6/5 (99 download)

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Book Synopsis Beyond the First Draft by : Megan McAlpin

Download or read book Beyond the First Draft written by Megan McAlpin and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beyond the First Draft helps law students and lawyers approach the often difficult task of editing their own writing. The book starts with the fundamental idea that good writing is organized, vigorous, clear, and polished. Its ultimate goal is to help students and practitioners understand that good writing cannot be accomplished in a single draft; good writers must be good editors. Each chapter of the book is organized around one of the principles of good writing and begins with an editing checklist for accomplishing that principle of good writing. The book explains each item in the checklist, providing students and lawyers with the instruction and straightforward editing tips that they need to become effective editors. Beyond the First Draft was written with law students, practitioners, and legal writing professors in mind. Its straightforward approach makes even those difficult-to-understand grammatical concepts accessible to students and practitioners through frequent, easy-to-understand grammar reminders, explanations, and examples. Students will benefit from the realistic editing exercises at the end of each chapter, which require them to edit full sections of a memo rather than simply doing sentence level exercises. Finally, professors can use the numbered checklists in each chapter to comment on student work, which will make commenting on writing more efficient and will create clear connections between the text and the professor's feedback.

Beyond Legal Reasoning: a Critique of Pure Lawyering

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Author :
Publisher : Taylor & Francis
ISBN 13 : 131541080X
Total Pages : 189 pages
Book Rating : 4.3/5 (154 download)

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Book Synopsis Beyond Legal Reasoning: a Critique of Pure Lawyering by : Jeffrey Lipshaw

Download or read book Beyond Legal Reasoning: a Critique of Pure Lawyering written by Jeffrey Lipshaw and published by Taylor & Francis. This book was released on 2017-03-27 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of learning to ‘think like a lawyer’ is one of the cornerstones of legal education in the United States and beyond. In this book, Jeffrey Lipshaw provides a critique of the traditional views of ‘thinking like a lawyer’ or ‘pure lawyering’ aimed at lawyers, law professors, and students who want to understand lawyering beyond the traditional warrior metaphor. Drawing on his extensive experience at the intersection of real world law and business issues, Professor Lipshaw presents a sophisticated philosophical argument that the "pure lawyering" of traditional legal education is agnostic to either truth or moral value of outcomes. He demonstrates pure lawyering’s potential both for illusions of certainty and cynical instrumentalism, and the consequences of both when lawyers are called on as dealmakers, policymakers, and counsellors. This book offers an avenue for getting beyond (or unlearning) merely how to think like a lawyer. It combines legal theory, philosophy of knowledge, and doctrine with an appreciation of real-life judgment calls that multi-disciplinary lawyers are called upon to make. The book will be of great interest to scholars of legal education, legal language and reasoning as well as professors who teach both doctrine and thinking and writing skills in the first year law school curriculum; and for anyone who is interested in seeking a perspective on ‘thinking like a lawyer’ beyond the litigation arena.

Model Rules of Professional Conduct

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Author :
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Beyond Legal Positivism

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Author :
Publisher : Springer Nature
ISBN 13 : 303143868X
Total Pages : 167 pages
Book Rating : 4.0/5 (314 download)

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Book Synopsis Beyond Legal Positivism by : Whitley R. P. Kaufman

Download or read book Beyond Legal Positivism written by Whitley R. P. Kaufman and published by Springer Nature. This book was released on 2023-10-28 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legal Positivism has been the dominant school of legal philosophy for much of the last century, despite its many critics. Its central tenet has long been that there is no necessary connection between law and morality. This book provides a broad but clear and jargon-free account of the central objections to the theory and why those objections are sufficient to show that legal positivism is no longer tenable. This includes a broad critique of the purported distinction method of legal positivism, the idea of ‘conceptual analysis,’ as well as a detailed assessment of the most influential of all legal positivist theories, that of H.L.A. Hart. The book also provides a defense of the natural law school, which holds in contrast to legal positivism that the authority of law arises from its intrinsic connection to morality. The author demonstrates that most of the criticism of the natural law school arises from a caricatured account of that doctrine, for instance the idea that it requires substantive theological commitments or particular conceptions of human nature. In contrast, the author presents an account of natural law theory that is grounded in a commitment to moral truth, but not to any theological beliefs. The nature of law can only be understood in terms of its moral function, to provide a clear set of moral rules that are required for a society to function effectively.

Beyond the Legal Limit

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Author :
Publisher : Caitlin Press
ISBN 13 : 9781773860497
Total Pages : 256 pages
Book Rating : 4.8/5 (64 download)

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Book Synopsis Beyond the Legal Limit by : Pat Henman

Download or read book Beyond the Legal Limit written by Pat Henman and published by Caitlin Press. This book was released on 2021-02-19 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: A searingly honest memoir of surviving a head-on collision with a drunk driver, the physical and emotional scars left behind, and the trauma endured in flawed systems intended to support victims.

Beyond the Law

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Author :
Publisher : Pelican Publishing
ISBN 13 : 9781455601141
Total Pages : 194 pages
Book Rating : 4.6/5 (11 download)

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Book Synopsis Beyond the Law by : Emmett Dalton

Download or read book Beyond the Law written by Emmett Dalton and published by Pelican Publishing. This book was released on 2009-10-22 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Train robbers, horse thieves, murderers. These are only a few of the accusations leveled against the Dalton Gang, the fraternal band of Western lawmen turned outlaws in the latter part of the nineteenth century. Daring in their exploits, the gang members turned their backs on laws they found to be criminally flawed and stole horses, bootlegged whiskey into Indian Territory, and committed the first American train robbery. A rare firsthand account originally published in 1918, this volume details the time when sheriffs were paid for each man they hanged, law enforcement rode under the banner of "Smith & Wesson" rather than "To Serve and Protect," and outlaws ruled the rails.

Law and the Modern Mind

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Author :
Publisher : Routledge
ISBN 13 : 1351509551
Total Pages : 494 pages
Book Rating : 4.3/5 (515 download)

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Book Synopsis Law and the Modern Mind by : Jerome Frank

Download or read book Law and the Modern Mind written by Jerome Frank and published by Routledge. This book was released on 2017-07-12 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: Law and the Modern Mind first appeared in 1930 when, in the words of Judge Charles E. Clark, it "fell like a bomb on the legal world." In the generations since, its influence has grown-today it is accepted as a classic of general jurisprudence.The work is a bold and persuasive attack on the delusion that the law is a bastion of predictable and logical action. Jerome Frank's controversial thesis is that the decisions made by judge and jury are determined to an enormous extent by powerful, concealed, and highly idiosyncratic psychological prejudices that these decision-makers bring to the courtroom.

Beyond the Law

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Author :
Publisher :
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Beyond the Law by : James Albert Pike

Download or read book Beyond the Law written by James Albert Pike and published by . This book was released on 1963 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

BEYOND THE MIND

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Author :
Publisher : Blue Rose Publishers
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4./5 ( download)

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Book Synopsis BEYOND THE MIND by : Leukos

Download or read book BEYOND THE MIND written by Leukos and published by Blue Rose Publishers. This book was released on 2023-04-29 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book in question explores the complex nature of the human mind, perception, and consciousness. It starts by discussing the model of the mind and how it influences our perception of reality. The author then goes on to suggest that reality is akin to a video game, and understanding this concept is crucial for personal growth. The book delves into the importance of shadow work. The author suggests that it is only by facing these shadow aspects that we can move toward self-actualization and inner peace. Additionally, the book explores the source of consciousness and how it can be affected. Overall, this book provides valuable insights into the complexities of the mind and consciousness, offering practical guidance for those seeking personal growth and inner transformation.

The Other Rights Revolution

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Author :
Publisher : Oxford University Press
ISBN 13 : 0190629304
Total Pages : 297 pages
Book Rating : 4.1/5 (96 download)

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Book Synopsis The Other Rights Revolution by : Jefferson Decker

Download or read book The Other Rights Revolution written by Jefferson Decker and published by Oxford University Press. This book was released on 2016-08-01 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1973, a group of California lawyers formed a non-profit, public-interest legal foundation dedicated to defending conservative principles in court. Calling themselves the Pacific Legal Foundation, they declared war on the U.S. regulatory state--the sets of rules, legal precedents, and bureaucratic processes that govern the way Americans do business. Believing that the growing size and complexity of government regulations threatened U.S. economy and infringed on property rights, Pacific Legal Foundation began to file a series of lawsuits challenging the government's power to plan the use of private land or protect environmental qualities. By the end of the decade, they had been joined in this effort by spin-off legal foundations across the country. The Other Rights Revolution explains how a little-known collection of lawyers and politicians--with some help from angry property owners and bulldozer-driving Sagebrush Rebels--tried to bring liberal government to heel in the final decades of the twentieth century. Decker demonstrates how legal and constitutional battles over property rights, preservation, and the environment helped to shape the political ideas and policy agendas of modern conservatism. By uncovering the history--including the regionally distinctive experiences of the American West--behind the conservative mobilization in the courts, Decker offers a new interpretation of the Reagan-era right.

Laying Down the Law

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Author :
Publisher : NYU Press
ISBN 13 : 0814780547
Total Pages : 206 pages
Book Rating : 4.8/5 (147 download)

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Book Synopsis Laying Down the Law by : Pierre Schlag

Download or read book Laying Down the Law written by Pierre Schlag and published by NYU Press. This book was released on 1998-10 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the collected essays here, Schlag established himself as one of the most creative thinkers in the contemporary legal academy. To read them one after another is exhilarating; Schlag's sophistication shines through. In chapter after chapter he tackles the most vexing problems of law and legal thinking, but at the heart of his concern is the questions of normativity and the normative claims made by legal scholars. He revisits legal realism, eenergizes it, and brings readers face-to-face with the central issues confronting law at the end of the 20th century. --Choice, May 1997 Pierre Schlag is the great iconoclast of the American legal academy. Few law professors today are so consistently original, funny, and provocative. But behind his playful manner is a serious goal: bringing the study of law into the late modern/ postmodern age. Reading these essays is like watching a one-man truth squad taking on all of the trends and movements of contemporary jurisprudence. All one can say to the latter is, better take cover. --J. M. Balkin, Lafayette S. Foster Professor, Yale Law School At a time when complaints are heard everywhere about the excesses of lawyers, judges, and law itself, Pierre Schlag focuses attention on the American legal mind and its urge to lay down the law. For Schlag, legalism is a way of thinking that extends far beyond the customary official precincts of the law. His work prompts us to move beyond the facile self- congratulatory self-representations of the law so that we might think critically about its identity, effects, and limitations. In this way, Schlag leads us to rethink the identities and character of moral and political values in contemporary discourse. The book brings into question the dominant normative orientation that shapes so much academic thought in law and in the humanities and social sciences. By pulling the curtain on the rhetorical techniques by which the law represents itself as coherent, rational, and stable, Laying Down the Law discloses the grandiose (and largely futile) attempts of American academics to control social and political meaning by means of scholarly missives.

Bad Acts and Guilty Minds

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Author :
Publisher : University of Chicago Press
ISBN 13 : 022602797X
Total Pages : 356 pages
Book Rating : 4.2/5 (26 download)

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Book Synopsis Bad Acts and Guilty Minds by : Leo Katz

Download or read book Bad Acts and Guilty Minds written by Leo Katz and published by University of Chicago Press. This book was released on 2012-12-15 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author of Ill-Gotten Gains uses philosophy and psychology to examine how human behavior can be questioned under criminal law. Henri plans a trek through the desert. Alphonse, intending to kill Henri, puts poison into his canteen. Gaston also intends to kill Henri but has no idea what Alphonse has been up to. He puncture’s Henri’s canteen, and Henri dies of thirst. Who has caused Henri’s death? Was it Alphonse? Gaston? Or neither? Strange conundrums like this one have fascinated lawyers and no lawyers for centuries, raising problems of causation, intention, negligence, necessity, duress, complicity, and attempt. With wit and intelligence, Leo Katz seeks to understand the basic rules and concepts underlying these moral, linguistic, and psychological puzzles that plague the criminal law. Drawing on insights from analytical philosophy and psychology, he brings order into the seemingly endless multiplicity of these puzzles: many of them turn out to be variations of a few basic philosophical problems, making their appearance in different guises. To test his arguments, Katz moves far beyond the traditional body of exemplary criminal law cases. He brings into view the decisions of common law judges in colonial and postcolonial Africa, famous cases such as the Nuremberg trials, Aaron Burr’s treason, and ABSCAM, as well as well-known incidents in fiction. Praise for Bad Acts and Guilty Minds “Bad Acts and Guilty Minds . . . revives the mind, it challenges superficial analyses, it reminds us that underlying the vast body of statutory and case law, there is a rationale founded in basic notions of fairness and reason. . . . It will help lawyers to better serve their clients and the society that permits attorneys to hang out their shingles.” —Edward N. Costikyan, New York Times Book Review “With its novel combination of theoretical and interdisciplinary learning, its refreshingly new approach to old problems, and the easy accessibility made possible by the lightness of its style, Katz’s book should become a classic in the field for years to come. I would recommend it to beginning law students and lay persons interested in an introduction to the field, as well as to criminal law academics interested in furthering their already well-developed understanding of criminal law theory.” —Michael S. Moore, author of Law and Psychiatry: Rethinking the Relationship

The Legal Status of the OECD Commentaries

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Author :
Publisher : IBFD
ISBN 13 : 9087220278
Total Pages : 284 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis The Legal Status of the OECD Commentaries by : Sjoerd Douma

Download or read book The Legal Status of the OECD Commentaries written by Sjoerd Douma and published by IBFD. This book was released on 2008 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the mid-1980s, the legal basis of the practice of tax administrations and courts around the world to conform to the Commentaries when interpreting and applying bilateral tax treaties based on the OECD Model has been the subject of an ongoing academic debate. Recently the debate has received new impetus, and the primary focus is now on the general principles of international law. In particular, opinions differ on the question whether the Commentaries can be a source of legal obligations through the principles of acquiescence and estoppel, both of which are founded on considerations of good faith, and equity and provide specific protection of settled expectations. The reports contained in this book address two questions. The first is whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model. The second question is whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law. The book brings various legal disciplines - public international law, international tax law, Community law and constitutional law - together in order to resolve the legal status of the Commentaries. Through interdisciplinary debate, the issues have been defined clearly and the exact points at which the opinions differ are identified, thereby resulting in a better understanding of the issues at hand.