Ethical Discretion in Lawyering

Professional Responsibility When Lawyering

Celebrating Great Lawyering

Welsh White was addicted to scholarship, and his last book, Litigating in the Shadow of Death, was published five days after he died. White held an advance copy a few days before his death, admired the dust jacket, and heard his wife Linda and a friend read a portion of the text. Litigating in the Shadow of Death examines the work of defense attorneys in capital cases. Like much of White’s earl...

Poverty Lawyering in a New Millennium

Accounting Discretion

This study investigates the factors affecting acquirers’ allocation of purchase price between goodwill and identifiable intangible assets with finite lives. SFAS 142 replaces goodwill amortization with periodic impairment tests that are based on fair value estimates, while most identifiable intangible assets are still amortized over finite useful lives. As a result of the differential accountin...

The Illusion of Discretion

Discretion is the thesis that if one has sufficient evidence for p, it is epistemically permissible for one either to believe p or be agnostic on whether p. This paper argues that Discretion is not as obvious as many assume—indeed, that it is false. §1 observes that Discretion is not supported by the fact that we lack positive epistemic duties to take doxastic stances on propositions. §2 consid...