The Nebraska Law Review

Regulating the Sharing Economy: New and Old Insights into an Oversight Regime for the Peer-to-Peer Economy

Raymond H. Brescia

I. Introduction

II. Regulation, the Legal Profession, and the Sharing Economy ... A. Latent Resources and an Independent Workforce ... B. Regulation, Independence, and Consumer Protection in a Relationship of Trust ... 1. Attorney-Client Relationships, Trust, and Regulation ... 2. Sharing Economy Relationships, Trust, and Regulation ... C. Consumer Protection in a Relationship Designed to Encourage Creativity and Innovation, While Generating Profit

Stolen Profits: Civil Shoplifting Demands and the Misuse of Neb. Rev. Stat. § 25–21,194

Ryan P. Sullivan et al.

I. Introduction

II. Background ... A. Civil Shoplifting Statutes Generally ... 1. General Authority and Amount Recoverable ... 2. Civil Demand Letters ... 3. Collection of Damages and Penalties Under Civil Shoplifting Statutes ... B. An Overview of Nebraska’s Civil Shoplifting Statute ... 1. The Origins of Nebraska’s Civil Shoplifting Statute ... 2. The Statute as Amended ... 3. Limits on Pre-Litigation Demands Under Neb. Rev. Stat. § 25–21,194 ... a. General Loss-Prevention Costs ... b. Anticipated Litigation Expenses

Generally Applicable Law and the Free Exercise of Religion

Douglas Laycock et al.

I. Introduction

II. Free Exercise of Religion in the Age of Smith

III. Two Requirements with Distinct Content ... A. Neutrality ... B. General Applicability

The Right to Change Defense or Claim by Amendments to the Pleadings

John C. McElhaney

I. Amendments Generally

II. Change in Defense Pleaded from That Used in Pre-Trial Negotiations

III. Amendments after Appeal—General

IV. Amendments after Remand—Specific Examples

V. Conclusion

Duty of Farm Tractor Operators to Infant Passengers

Duane L. Nelson

I. Operator’s Status as Occupier of Land

II. Applicability of the Guest Statute

III. Conclusion

Reciprocal Trusts—A Tax Avoidance Device with Recuperative Powers

Philip G. Johnson

I. The Lehman Doctrine Prior to the Technical Changes Act of 1949

II. The Lehman Doctrine Subsequent to the Technical Changes Act of 1949

III. Conclusion

Jerome Frank’s Attack on the “Myth” of Legal Certainty

Julius Paul

One of the significant contributions of contemporary American legal realism has been the discussion of the origins, purpose, and efficacy of legal rules. Some writers have been extremely critical of the worship of legal rules and of the feeling by the lay public that rules can provide exactness and certainty in the law. Jerome Frank has been the most noteworthy exponent of this view, particularly in his pioneer book, Law and the Modern Mind, published in 1930.

Corporate Distributions of Appreciated Property—A Comment on Policy

John E. North

I. The Basic Change

II. Policy Considerations … A. Minimizing the “Double Tax” … B. Preventing Conversion of Ordinary Income to Capital Gain

III. Distribution of Inventory

IV. Distributions of Depreciable Property

V. Conclusion

The Winning National Moot Court Brief

Patrick W. Healey et al.

General Problems of Life Insurance in Estate Planning

Howard E. Tracy

I. The Application of Section 2042 … A. Preliminary Problems … B. The Incidents of Ownership Rule … C. The Reversionary Interest Rule

II. The Application of Other Sections … A. Section 2035: Transfers in Contemplation of Death … B. Section 2036: Transfers with Retained Life Estates … C. Section 2037: Transfers Effective at Death

III. Summary