Content Posted in 2016
Abortion and the Constitutional Right (Not) to Procreate, Mary Ziegler
Administrability-Based Tax Simplification, Steve R. Johnson
After Craft: Implementation Issues, Steve R. Johnson
After Drye: The Likely Attachment of the Federal Tax Lien to Tenancy-by-the-Entireties, Steve R. Johnson
After the Cheering Stopped: Decriminalization and Legalism's Limits, Wayne A. Logan
ALJs in State-Local Tax Cases: To Whom Is Deference Due?, Steve R. Johnson
An Incomplete Revolution: Reexaming the Law, History, and Politics of Marital Property, Mary Ziegler
An IRS Duty of Consistency: The Failure of Common Law Making and a Proposed Statutory Solution, Steve R. Johnson
Arbitration Clauses in CEO Employment Contracts: An Empirical and Theoretical Analysis, Erin O'Hara O'Connor, Kenneth Martin, and Randall Thomas
A Residual Damages Right Against the IRS: A Cure Worse than the Disease, Steve R. Johnson
A Tax Audible: Coaches and Buyouts, Jeffrey H. Kahn
Auer/Seminole Rock Deference in the Tax Court, Steve R. Johnson
Auer/Seminole Rock Deference in the Tax Court, Steve R. Johnson
Beyond Backlash: Legal History, Polarization, and Roe v. Wade, Mary Ziegler
Beyond the Little Dutch Boy: An Argument for Structural Change in Tax Deduction Classification, Jeffrey H. Kahn
Cancellation of Debt and Related Transactions, Jeffrey H. Kahn and Douglas A. Kahn
Canons to Create Ties and Canons to Break Them, Steve R. Johnson
Chevron Deference to State Tax Agencies, Steve R. Johnson
Choice at Work: Young v. United Parcel Service, Pregnancy Discrimination, and Reproductive Liberty, Mary Ziegler
Civil RICO and State and Local Taxes, Steve R. Johnson
Cohen: Hard Case Makes (Semi) Bad Law, Steve R. Johnson
Community-Scale Renewable Energy, Hannah J. Wiseman and Sara C. Bronin
Conditional Deference to Tax Authorities, Steve R. Johnson
Contract Meta-Interpretation, Shawn J. Bayern
Customizing Employment Arbitration, Erin O'Hara O'Connor, Kenneth J. Martin, and Randall S. Thomas
Cutting Cops Too Much Slack, Wayne A. Logan
Deference to Tax Agencies' Interpretation of Their Regulations, Steve R. Johnson
Discovery in Summary Assessment Proceedings, Steve R. Johnson
Do Treasury and the IRS Have to Explain Their Choices?, Steve R. Johnson
Dynamic Energy Federalism, Hannah J. Wiseman and Hari M. Osofsky
Easterday and the Erosion of the Financial Inability Defense, Steve R. Johnson
Economics, Behavioral Biology, and Law, Erin O'Hara O'Connor
Edelin: The Remaking of a Headline Abortion Trial, Mary Ziegler
Elephants, Mouse Holes, Non-Barking Dogs, and Statutory Interpretations, Steve R. Johnson
Employer Tax Liability for Employees' Tips: Fior D'Italia, Steve R. Johnson
Equitable Tolling in State and Local Tax Cases, Steve R. Johnson
Evolving Regulation in the New Energy Boom States, Hannah J. Wiseman
Expanding Regional Renewable Governance, Hannah J. Wiseman
Federal Tax Collection Controversies in the Era of Drye, Steve R. Johnson
Fog, Fairness, and the Federal Fisc: Tenancy-by-the-Entireties and the Federal Tax Lien, Steve R. Johnson
Following the APA Will Not Eliminate Useful Guidance, Steve R. Johnson
Foreign Investments and the Market for Law, Erin O'Hara O'Connor and Susan D. Franck
Formulating a Law of Sustainable Energy: The Renewables Component, Hannah J. Wiseman, Lindsay Grisamer, and E. Nichole Saunders
Fracturing Regulation Applied, Hannah J. Wiseman
Framing Change: Cause Lawyering, Constitutional Decisions, and Social Change, Mary Ziegler
Free Rider: A Justification for Mandatory Medical Insurance Under Health Care Reform?, Jeffrey H. Kahn and Douglas A. Kahn
Further Thoughts on Kanter and Ballard, Steve R. Johnson
"Gifts, Gafts and Gefts" – The Income Tax Definition and Treatment of Private and Charitable "Gifts" and a Principled Policy Justification for the Exclusion of Gifts from Income, Jeffrey H. Kahn and Douglas A. Kahn
Give the Tax Court Transfer Power and Plenary Civil Tax Jurisdiction, Steve R. Johnson
Government Retention and Use of Unlawfully Secured DNA Evidence, Wayne A. Logan
Grassroots Originalism: Rethinking the Politics of Judicial Philosophy, Mary Ziegler
Group-Conflict Resolution: Sources of Resistance to Reconciliation, Erin O'Hara O'Connor
Hedging the IRS -- A Policy Justification for Excluding Liability and Insurance Proceeds, Jeffrey H. Kahn
Home Concrete: After the Cheering, Problems, Steve R. Johnson
How Far Does Circular 230 Exceed Treasury’s Statutory Authority?, Steve R. Johnson
How Modern Choice of Law Helped to Kill the Private Attorney General, Erin O'Hara O'Connor
How Would the Supreme Court Rule on Loving and Ridgely?, Steve R. Johnson
Hydraulic Fracturing and Information Forcing, Hannah J. Wiseman
Identity Contests: Litigation and the Meaning of Social-Movement Causes, Mary Ziegler
Intermountain and the Growing Importance of Administrative Law in Tax Law, Steve R. Johnson
Interpreting State Tax Exemptions, Deductions, and Credits, Steve R. Johnson
Introduction to One-Hundred Years of the Federal Income Tax, Jeffrey H. Kahn, Steve R. Johnson, and Joseph M. Dodge
Is Lost Tax Revenue Property Under RICO?, Steve R. Johnson
It's Not a Tax (Statutorily), but It Is a Tax (Constitutionally), Steve R. Johnson
Legislative Rhetoric, or How to Oppose Anything, Steve R. Johnson
Living by the Initiative and Dying by the Initiative, Steve R. Johnson
Local Energy, Hannah J. Wiseman and Garrick B. Pursley
Loving and Legitimacy: IRS Regulation of Tax Return Preparation, Steve R. Johnson
Major Changes to Taxation of Tort Damages, Steve R. Johnson
Mayo and the Future of Tax Regulations, Steve R. Johnson
New Light on Auer/Seminole Rock Deference, Steve R. Johnson
Next Generation Compliance, David L. Markell and Robert L. Glicksman
Note, Eugenic Feminism: Mental Hygiene, the Women's Movement, and the Campaign for Eugenic Legal Reform, 1900-1935, Mary Ziegler
Note, Reasonable Relation Reassessed: The Examination of Private Documents by Federal Regulatory Agencies, Steve R. Johnson
Note, Searching for Balance in the Aftermath of the 2006 Takings Initiatives, Hannah J. Wiseman
Notice and Expectation Under Bounded Uncertainty: Defining Evolving Property Rights Boundaries Through the Public Trust and Takings, Hannah J. Wiseman
Obamacare and the 'What Is a Tax?' Issue – Part I, Steve R. Johnson
Obamacare and the 'What Is a Tax?' Issue – Part II, Steve R. Johnson
Ordering Proof: Beyond Adversarial and Inquisitorial Trial Structures, Mark Spottswood
Organizational Apologies: BP as a Case Study, Erin O'Hara O'Connor
Orginalism Talk: A Legal History, Mary Ziegler
Perceiving Orientation: Defining Sexuality After Obergefell, Mary Ziegler
Personal Deductions – An "Ideal" or Just Another "Deal"?, Jeffrey H. Kahn
Popularizing Hearsay, Justin Sevier
Preemption and Choice-of-Law Coordination, Erin O'Hara O'Connor and Larry E. Ribstein
Preserving Fairness in Tax Administration in the Mayo Era, Steve R. Johnson
Prevention of Double Deductions of a Single Loss: Solutions in Search of a Problem, Jeffrey H. Kahn and Douglas A. Kahn
Pro Bono Publico: The Growing Need for Expert Aid, Hannah J. Wiseman
Pro-Taxpayer Interpretation of State-Local Laws, Steve R. Johnson
Public Communities, Private Rules, Hannah J. Wiseman
Reasoned Explanation and IRS Adjudication, Steve R. Johnson
Reflections on Home Concrete, Steve R. Johnson
Reforming Federal Tax Litigation: An Agenda, Steve R. Johnson
Regulatory Adaptation in Fractured Appalachia, Hannah J. Wiseman
Reinventing Eugenics: Reproductive Choice and Law Reform After World War II, Mary Ziegler
Remedying Regulatory Diseconomies of Scale, Hannah J. Wiseman
Rethinking the Renter/Owner Divide in Private Governance, Hannah J. Wiseman
Revising International Law: A Liberal Account of Natural Resources, Fernando R. Tesón
Risk and Response in Fracturing Policy, Hannah J. Wiseman
Roe's Race: The Supreme Court Decision, Legal History, and the Racial Politics of Abortion, Mary Ziegler
Rules and Institutions in Developing a Law Market: Views from the United States and Europe, Erin O'Hara O'Connor and Larry E. Ribstein
Secondary Liability for Federal Trust Fund Taxes, Steve R. Johnson
Sexing Harris: The Law and Politics of Defunding Planned Parenthood, Mary Ziegler
Sex Offender Registration and Community Notification Policy: Past, Present, and Future, Wayne A. Logan
Should Ambiguous Revenue Laws Be Interpreted in Favor of Taxpayers?, Steve R. Johnson
Sparks Nugget: State Tax Exemption of Food Used by Casinos for Comped Meals, Steve R. Johnson
Standing in the Wake of Statutes, Mark Seidenfeld and Allie Akre
Standing Issues in Tax Litigation, Steve R. Johnson
Substance and Form in State Taxation, Steve R. Johnson
Substantial Compliance, Steve R. Johnson
Supermajority Provisions, Guinn v. Legislature and a Flawed Constitutional Structure, Steve R. Johnson
Supertext and Consistent Meaning, Steve R. Johnson
Swallows as It Might Have Been: Regulations Revising Case Law, Steve R. Johnson
Swallows Holding as It Is: The Distortion of National Muffler, Steve R. Johnson
Targets Missed and Targets Hit: Critical Tax Studies and Effective Tax Reform, Steve R. Johnson
Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Relationship, Jeffrey H. Kahn and Douglas A. Kahn
Tax Court Invalidates New Section 6501(e) Regulations, Steve R. Johnson
Taxes, Free Expression, and Adult Entertainment, Steve R. Johnson
Tax Shelters: Up Off the Canvas?, Steve R. Johnson
Taz: The Legal Academy's Happy (and Erudite) Warrior, Wayne A. Logan
TEFRA: No Fix Possible, Just Get Rid of It!, Steve R. Johnson
The 1998 Act and the Resources Link Between Tax Compliance and Tax Simplification, Steve R. Johnson
The 'Absurd Results' Doctrine in State and Local Cases, Steve R. Johnson
The Anti-Injunction Act and the Individual Mandate, Steve R. Johnson
The Bonds that Tie: The Politics of Motherhood and the Future of Abortion Rights, Mary Ziegler
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
The Dangers of Symbolic Legislation: Perceptions and Realities of the New Burden-of-Proof Rules, Steve R. Johnson
The Doctrine of Judicial Estoppel, Steve R. Johnson
The End of Cash, The Income Tax, and the Next 100 Years, Jeffrey H. Kahn and Gregg D. Polsky
The Essential Role of Courts for Supporting Innovation, Erin O'Hara O'Connor and Christopher R. Drahozal
The False Dichotomy Between Suggestive and Descriptive Trademarks, Jake Linford
The Future of American Tax Administration: Conceptual Alternatives and Political Realities, Steve R. Johnson
The Good, the Bad, and the Ugly in Post-Drye Tax Lien Analysis, Steve R. Johnson
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
The IRS as Super Creditor, Steve R. Johnson
The Judicial Instinct to Harmonize Statutes, Steve R. Johnson
The (Non-)Right to Sex, Mary Ziegler
The 'No Surplusage' Canon in State-Local Tax Litigation, Steve R. Johnson
The "No Surplusage" Canon in State-Local Tax Litigation, Steve R. Johnson
The Phoenix and the Perils of the Second Best: Why Heightened Appellate Deference to Tax Court Decisions is Undesirable, Steve R. Johnson
The Possibility of Compromise: Antiabortion Moderates after Roe v. Wade, Mary Ziegler
The Price of Privacy, 1973 to the Present, Mary Ziegler
The Private Role in Public Fracturing Disclosure and Regulation, Hannah J. Wiseman
The Reenactment and Inaction Doctrines in State Tax Litigation, Steve R. Johnson
The Rise and Fall of Chevron in Tax: From the Early Days to King and Beyond, Steve R. Johnson
The Sixth Amendment and Expert Witnesses in Criminal Tax Cases, Steve R. Johnson
The Taxpayer's Duty of Consistency, Steve R. Johnson
The Terms of the Debate: Litigation, Argumentative Strategies, and Coalitions in the Same-Sex Marriage Struggle, Mary Ziegler
The 'Things of the Same Nature' Canon in State Tax Construction, Steve R. Johnson
The Two Kinds of Legislative Intent, Steve R. Johnson
The Unaffordable Health Act: A Response to Professors Bagley and Horwitz, Jeffrey H. Kahn and Douglas A. Kahn
The Work Product Doctrine and Tax Accrual Workpapers, Steve R. Johnson
Three Problems (and Two Solutions) in the Law of Partnership Formation, Shawn J. Bayern
Tilted Versus Reasonable Interpretation of Tax Law, Steve R. Johnson
Trade Secrets, Disclosure, and Dissent in a Fracturing Energy Revolution, Hannah J. Wiseman
Unbundling Procedure: Carve-Outs from Arbitration Clauses, Erin O'Hara O'Connor and Christopher R. Drazohal
Unfinished Business on the Taxpayer Rights Agenda: Achieving Fairness in Transferee Liability Cases, Steve R. Johnson
Untested Waters: The Rise of Hydraulic Fracturing in Oil and Gas Production and the Need to Revisit Regulation, Hannah J. Wiseman
Urban Energy, Hannah J. Wiseman
Using Criminal Punishment to Serve Both Victim and Social Needs, Erin O'Hara O'Connor and Maria Mayo Robbins
Using State Fraudulent Conveyance Law to Collect Federal Taxes, Steve R. Johnson
Ways to Change: A Reevaluation of Article V Campaigns and Legislative Consitutionalism, Mary Ziegler
When General Statutes and Specific Statutes Conflict, Steve R. Johnson
“When Mercy Seasons Justice”: Interstate Recognition of Ex-Offender Rights, Wayne A. Logan
Why Craft Isn't Scary, Steve R. Johnson
Women's Rights on the Right: The History and Stakes of Modern Pro-Life Feminism, 1968 to the Present, Mary Ziegler