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5 Jun 2019, 4:00 am by Paul Caron
L.J. 1161 (2018) (reviewed by Chris Edwards (Cato Institute) and Diane Ring (Boston College)): The IRS collects information on more Americans and handles more money than any other agency. [read post]
6 Jan 2016, 2:00 am by Paul Caron
Kaplan (Illinois), Reflections on Medicare at 50: Breaking the Chains of Path Dependency for a New Era, 23 Elder L.J. ___ (2015): On the occasion of Medicare’s 50th anniversary, this Article examines the evolution of this essential program from its enactment in 1965 through implementation of the Affordable... [read post]
9 Aug 2021, 2:00 am by Katharine Van Tassel
Marc Spindelman (Ohio State University), Justice Gorsuch's Choice: From Bostock to Dobbs (What a Blockbuster LGBT Rights Ruling Might Mean for the Future of Abortion Rights), Nat'l L.J. (2021): "As everyone awaits developments in the [Dobbs] case, a small possibility—capable... [read post]
5 Jan 2022, 11:20 am by Paul Caron
Kaplan (Illinois; Google Scholar), When the Stepped-Up Basis of Inherited Property Is No More, 47 ACTEC L.J. 77 (2021): Written for a symposium on how Trusts & Estates might change in the future, this article considers the implications of repealing the “step-up in basis” rule for inherited property,... [read post]
10 Mar 2023, 9:31 am by Howard Wasserman
The new Courts Law essay comes from Fred Smith (Emory) reviewing Mila Sohoni, The Puzzle of Procedural Originalism, 72 Duke L.J. 941 (2023), which explores how originalism has not (yet) come for constitutional doctrines in civ pro, such as personal and subject matter jurisdiction. [read post]
23 Jan 2008, 11:00 am
Bryan Camp (Texas Tech) has published The Play's the Thing: A Theory of Taxing Virtual Worlds, 59 Hastings L.J. 1 (2008). [read post]
2 Apr 2019, 12:05 pm by Paul Caron
L.J. 1009 (2018), at Georgetown today as part of its Tax Law and Public Finance Workshop Series hosted by John Brooks and Lilian Faulhaber: Unemployment insurance is almost universally recognized as one of a government’s best tools for... [read post]