In Defense of To Kill a Mockingbird

One of my favorite legal movies is To Kill a Mockingbird.  The movie is an adaptation of the Pulitzer Prize-winning novel by Harper Lee.  I disagree with my esteemed colleague Professor Daniel Blinka’s recent blog that he’d “rather leave the planet than read or watch To Kill a Mockingbird – Finch loses the big case and gets his client killed; nice job!”  I just watched the movie again for about the 50th time!  The movie was clearly a fiction, but it symbolized for me a cultural acknowledgement of an ugly chapter in our history where racism interfered with an equitable disbursement of justice.  The movie depicted the era of southern lynchings, Jim Crow laws and the civil rights movement.  Justice, particularly in the south, was not meted out in a colorblind manner.

The movie starred Gregory Peck as attorney Atticus Finch who represented an African American man, Tom Robinson, who was wrongfully accused of raping a White woman in a southern Mississippi town.  The evidence clearly established that Robinson had not committed any crime against the alleged victim.  Rather, the facts indicated that the alleged victim’s father had physically assaulted her after witnessing her kissing Robinson.  Notwithstanding the evidence, the all-White jury convicted Robinson.  Hence, Professor Blinka was correct that Finch lost the case.  However, the movie would have less emblematic of the times if the jury had acquitted Robinson.  Five very high-profile real life murders during this era reflected the impossibility of Finch’s task.  An all-White jury exonerated the suspects of the 1955 murder of Emmett Till in about one hour even though the evidence established their likely involvement in the murder.  Medgar Evers, a civil rights pioneer, was killed in Mississippi during 1963.  The evidence pointed to the guilt of the primary suspect; however, two all-White juries deadlocked on his guilt.  The suspect was finally convicted during 1994.  The civil rights workers James Chaney, Andrew Goodman and Michael Schwerner were brutally murdered in 1964.  No one was charged with these murders until 2005 even though suspects had been implicated shortly after the deaths. 

I was born and raised in an integrated community in upstate New York after these killings.  The movie To Kill a Mockingbird was my first exposure to the tumultuous civil rights period.  I watched the movie for the first time as a child with my parents. The movie had an immediate impact on me.  I experienced a range of emotions – anger, shock, confusion and sadness. The sadness, anger and shock resulted from the conviction and subsequent death of Robinson.  The confusion resulted from the death of the movie’s villain, the alleged victim’s father, at the hands of a meek neighbor, and the sheriff’s decision to cover up the murder.  Irrespective of the flaws in the court system, the sheriff was obligated to arrest the neighbor.  However, I was also inspired after watching the movie.  Finch made a great personal sacrifice to represent Robinson, including placing his children in harm’s way.  This fictitious character inspired me to become an attorney, to help the disadvantaged and to be willing to make personal sacrifices for a cause.  Consequently, while To Kill a Mockingbird was clearly a fictional tale, I will, indeed, watch it for the 51st time when I crave inspiration! 

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Priorities for the Next President: Tax Policy

One of the biggest priorities of the incoming President is to develop an economic plan.  Included in this economic plan will be the next President’s vision of the Internal Revenue Code and tax policy.   As illustrated by the Economic Stimulus Act of 2008, the Internal Revenue Code is frequently relied upon to influence behavior, including stimulation of the economy.  The 2008 Act included tax rebates for low- and middle-income taxpayers and tax benefits for businesses, with a substantial increase in the expensing limits of Internal Revenue Code § 179. Under § 179, taxpayers are allowed to claim a current deduction for the purchase of tangible personal property used in a trade or business instead of recovering the cost over time by claiming a depreciation deduction.  The maximum allowable deduction under § 179 is now $250,000, although that amount will be reduced to $128,000 in 2009.  The 2008 Act also created a new fifty-percent special depreciation allowance for certain property placed in service during 2008.  Unfortunately, the Act has done little to stabilize the economy, and the next President’s economic plan will also need to address the ailing stock and real estate markets and the overall financial crisis. 

In addition, the next President’s economic plan is particularly critical because it must address the fate of the numerous tax provisions that will sunset at the end of 2010. 

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