Amazon disclosed in a February 1st Securities and Exchange Commission filing that Arizona had issued it a $53 million assessment “for uncollected tax for the periods of March 1, 2006 through December 31, 2010,” and that the state was alleging the company “should have collected a transaction tax that is similar to a sales tax on applicable transactions during those years.”  Amazon stated that it will fight the tax.  It will likely rely heavily on the 1992 Quill v. North Dakota Supreme Court decision, which held that a state cannot force a retailer to add sales tax to orders if the retailer has no physical presence in the state.

Amazon is facing another tax-related battle in Arizona, as just this week the Senate Commerce and Energy Committee unanimously endorsed Senate Bill 1338, which would tax the internet sales of any company with a distribution center in Arizona.  Amazon has four distribution centers in the state.

Although taxes are no laughing matter (which is probably why they are paired with death in many jokes),  to get a few tax-related chuckles, peruse these tax quotes on the website of the Internal Revenue Service.

Due to our proximity to the SRC Field, it’s going to get noisy in the Law Library.  Stop by the Circulation Desk for earplugs or take a break from studying and get out there and boogie!

If you’re looking for articles from an author like Dr. Chomsky, whose work spans many disciplines, a multi-disciplinary database, such as Academic Search Premier (EbscoHost) is a good place to start.

And if ASU doesn’t have what you’re looking for, remember you can request any item through our Interlibrary Loan (ILL) form (sign in with ASURITE ID and password required).

Need more help? Let our super-sleuthing librarians and staff help you secure whatever you seek!

 You can:

•  Book a Study Room
• Search the ASU Libraries Catalog
• Find Ask a Librarian contact information
• View Law Library Hours & Directions

 What else would you like to see on the mobile web site?   Please let us know. 

 Leslie A. Pardo

MPRE Review for the Multistate Professional Responsibility Exam
Law Reserve KF303 .M67 2010

This title provides a comprehensive outline of the model rules of    professional responsibility, gives you access to an online lecture which corresponds to the headings in the printed outline, and contains over 200 actual MPRE practice questions with explanatory answers.

MPRE Study Guide: Study Outlines for the Multistate Professional Responsibility Examination
Law Reserve KF303 .M93 2011

This AmeriBar publication contains a thorough outline of the substantive law for all topics tested on the MPRE.

Professional Responsibility Flash Cards
Law Reserve KF306 .E47 2010

The Emanuel’s Law in a Flash 2-part professional responsibility flashcard set is great for reviewing legal topics point by point.  Each card contains a question on one side and an explanatory answer on the reverse side.

Professional Responsibility: Examples & Explanations
Law Reserve KF306 .W46 2011

The Professional Responsibility E&E covers the entire law governing lawyers, and structures its content around concepts.  The text provides examples that work through progressively more complex issues.

R. Blain Andrus opens his book Lawyer: A Brief 5,000 Year History by theorizing how a legal team might have represented Adam and Eve before God, and whether a good lawyer could have “saved” them.  He argues that the Book of Genesis is the best beginning for his romp through legal history, as it is in Genesis that God brought order out of chaos—and what better place to start looking for lawyers than in a swirling mass of chaos?   Through six parts (Biblical Times, Pagan Times, Ancient Greece, Ancient Rome, Medieval Times, and Modern Times), Andrus goes on to address such topics as the origins of black robes and white wigs, the establishment of common law, the function of English inns of court, the development of the modern-day law school, and the rise of the billable hour.

Andrus’ book is a hysterical and scholarly narrative chronicling the history of lawyers.   The author, a lawyer himself, has made a diligent effort to explore the dark corners of history in search of the beginnings of the legal profession, and to follow the vocation through the centuries to its present-day manifestation.  He also explores the deep question of “whether lawyers have been and continue to be a social good or are simply an uncomfortable fact of the human condition” in the book, making this both an entertaining and an enlightening read.

First a trip down memory lane:

• It’s been 8 years since Janet Jackson’s Super Bowl XXXVIII halftime “wardrobe malfunction,” that lead to an FCC revamp of fines and regulations. The incident is still being discussed in the courts; it came up last month at the Supreme Court hearing FCC v. Fox Television Stations, Inc. (read the transcript of this amusing discussion here or listen to audio here ).  
• Dallas Cowboys season-ticket holders were promised prime seats for Super Bowl XLV, but were given “folding chairs and obstructed views,” so they filed a class-action lawsuit against the NFL, Cowboys ream and owner Jerry Jones.
• Check out Bleacher Report’s 7 Most Shocking Arrests in Super Bowl Week History to see some of the players’ pre-Bowl shenanigans. 

And in preparation for Sunday’s big game:

• Is your workplace betting pool legal? Find out here. [You may also want to check out ASU's rules on gambling and A.R.S. § 13-3302 ].
• Make sure that big-screen Super Bowl party doesn’t violate Copyright and Trademark laws. Read up here and here. 
• Review the legalese in the NFL Rule Book.
• Rejoice responsibly in those football festivities. Learn how to stay out of jail on Superbowl Sunday.
• And if you’re in Indiana for the big day, watch out for labor law protestors  brush up on “clean zones,” and be aware of blue laws that mean you’d better stock up on the booze in advance.

Arizona’s Centennial is coming up on February 14^th, and the state is celebrating in a big way.  Want to get in on the party? Consider attending one of these events in Phoenix, and check out the many other official events listed on the Arizona Centennial website:

Centennial Ride on February 11^th
This motorcycle ride to the Arizona Capital will be led by country star, and Arizona native, Dierks Bentley.

Arizona Best Fest on February 11^th and 12^th
The Best Fest is an outdoor festival which will be held on the Capital Mall,
featuring entertainment, food, music, arts & crafts, and more.

Centennial Marriage Event on February 14^th
The Office of the Clerk of the Superior Court is offering couples the chance to be
married on the grounds of the Wesley Bolin Plaza by Arizona Supreme Court
Chief Justice Rebecca White Berch on Valentine’s Day.

Fandango!Arizona on February 14^th
This black tie gala will take place at the Phoenix Convention Center and will
feature, among other famous guests, Sandra Day O’Connor.

Today the  ASU Family Justice Bus and Homeowner Advocacy Unit are co-sponsoring a Foreclosure Prevention Workshop. And yesterday, third-year law student Kyle Roberston, a student in the Homeowner Advocacy Unit , made news by arguing a case before the Arizona Supreme Court:

The question before the court is whether homeowners can challenge the foreclosing party’s authority to sell their house. Robertson will address issues related to the practical problems that result when homeowners are denied their right to challenge illegal foreclosures in court.

You can read case summary of  Hogan v. Washington Mutual Bank, et. al. here (in PDF) or watch the video of the Arizona Supreme Court proceedings here.

Researching Foreclosure Law? Among other topics, the Law Library offers a wonderfully helpful research guide on Foreclosure Law.

Lawtalk: The Unknown Stories Behind Familiar Legal Expressions
By James E. Clapp, Elizabeth G. Thornburg, Marc Galanter, and Fred R. Shapiro
Law Reference KF156 .L39 2011

For those of you familiar with the rules of evidence, this entry may be of interest:

• Hearsay: This term originated in a 16^th century textbook on French language that included English translations.  In one of the discussions, a cleric attempts to explain the properties of earth, water, air, and fire, but admits that this is not his area of expertise.  He states French words meaning “I know nothing about it except by hearing it said.” This was translated in the book to English as “I know nothing of it but by hear say.”  The phrase “by hear say” gradually began to appear in English writings, eventually as a single word: “hearsay.”

Separate entries in Lawtalk for each legal expression offer interesting and surprising aspects of the word’s evolution.  The authors also address urban myths and common misconceptions, and lightheaded sidebars on many entries offer jokes and comic historical material.

Hat tip to The Faculty Lounge