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Defeating Rumpelstiltskin: Why The Temporary Provision That Excludes Student Loan Forgiveness From Gross Income Should Be Made Permanent, Josh Cohron Oct 2023

Defeating Rumpelstiltskin: Why The Temporary Provision That Excludes Student Loan Forgiveness From Gross Income Should Be Made Permanent, Josh Cohron

Mississippi College Law Review

Despite the advances in higher education that have been made in the United States over the years, there is still a crisis in this country concerning student debt and its fallout. One aspect of the student debt crisis that has the potential to loom over many individuals is the taxation of student debt forgiveness. Up until March 11, 2021, when all or part of one’s student debt was discharged, the amount was taxed as ordinary income for the year in which it was forgiven. Fortunately, on that date, the American Rescue Plan Act of 2021 was passed which included a …


Brief Of Amici Curiae In Support Of Applicant' Application To Vacate The Injunction In Biden V. Nebraska, Jeffrey Lubbers Nov 2022

Brief Of Amici Curiae In Support Of Applicant' Application To Vacate The Injunction In Biden V. Nebraska, Jeffrey Lubbers

Amicus Briefs

Amici curiae are law professors at law schools around the nation. They respectfully move for leave to file the enclosed brief in support of Applicants' application to vacate the injunction entered by the United States Court of Appeals for the Eighth Circuit pending appeal of the preliminary injunction issued by the United States District Court for the Eastern District of Missouri, including leave to file without ten days' notice to the parties, as ordinarily required by this Court's Rule 37.2(a), and leave to file in 8½-by-11-inch format, as provided in Rule 33.2.


In Re Davis, Adam Schlusselberg Jan 2008

In Re Davis, Adam Schlusselberg

NYLS Law Review

No abstract provided.