Digital Commons Network^™

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung

The Journal of Business, Entrepreneurship & the Law

This article examines the modern Economic Substance Doctrine (ESD) through the framework of the Tax Court's decision in Patel v. Commissioner. The author argues that Patel serves as a "doctrinal reset," restoring the ESD to its intended role as a narrow, purpose-driven judicial backstop rather than a generalized anti-abuse tool. Central to this analysis is the reemergence of a "relevance" inquiry, which requires courts to determine if the ESD applies to a transaction at all—based on pre-codification common law—before engaging the statutory two-prong test under Section 7701(o) . While the court in Patel ultimately found the doctrine relevant and sustained …

Guarding The Game: Building A Defensive Line Between Athletes' Biometric Data And Gambling Interests, Caroline Hébert

The Journal of Business, Entrepreneurship & the Law

This comment examines the intersection of wearable technology, professional sports, and the burgeoning sports betting industry. Focusing primarily on the National Football League (NFL), the author explores how biometric markers such as heart rate, stress levels, and fatigue—originally intended for player health and performance—are increasingly targeted for commercialization in the gambling market. The comment provides a critical analysis of the current legal landscape, noting that existing frameworks like HIPAA and GINA, as well as current Collective Bargaining Agreements (CBAs), offer insufficient protections for athletes' sensitive personal data. Hébert identifies key points of exploitation by third-party vendors and highlights the conflicting …

Studying Supreme Court Advocacy: A Response To The Scotus Tournament, Margaret H. Lemos

Duke Law Journal Online

No abstract provided.

Trust In Government: How Sex, Race, And Ideology Shape Confidence In State And National Officials, Holden A. Mattison

Honors Theses

This research examines how sex, race, and political ideology shape individual trust in state and national government officials, with a particular focus on Mississippi as a case study. Drawing on data from the Mississippi Poll (2010-2014) and the 2024 American National Election Study (ANES), the research analyzes both bivariate and multivariate relationships to assess how demographic and ideological factors influence political trust across institutional levels. The findings reveal that race and ideology are significant predictors of trust at the state level, while sex has little effect. Whites and conservatives are generally more likely to express trust in state officials, whereas …

Pelaksanaan Azas·Azas Pemilu Dalam Undang-Undang Pemilu (Studi Kasus Dki Jakarta Tahun 1987), Abdu! Bari Azed

Jurnal Hukum & Pembangunan

Abstract

Menanti Lahirnya Undang-Undang Pinjaman Luar Negeri, Yuli Indrawati

Jurnal Hukum & Pembangunan

Abstract

Mereposisi Hubungan Yudikatif Dengan Eksekutif Dan Legislatif Dalam Konteks Amandemen Uud 1945, Abdul Bari Azed

Jurnal Hukum & Pembangunan

Abstract

Pembatasan Hak Presiden Untuk Menuangkan Kebijakannya Melalui Pembuatan Keppres, Heri Tjandrasari

Jurnal Hukum & Pembangunan

Abstract

Efektivitas Dan Reorientasi Sistem Pendidikan Dalam Menciptakan Aparat Penegak Hukum Yang Terpercaya Dan Profesional, M. Hamdan

Jurnal Hukum & Pembangunan

Abstract

Peranan Ketentuan More Valuable Right (Mfr) Pasal Vii (I) Dalam Pelaksanaan Konvensi New York 1958, Tineke Tuegeh Longdong

Jurnal Hukum & Pembangunan

Abstract

Masalah-Masalah Kewarganegaraan Dalam Konteks Perubahan Uu Tentang Kewarganegaraan Ri, Abdul Bari Azed

Jurnal Hukum & Pembangunan

Abstract

Penerapan Lembaga "Rechtsverwerking” Untuk Mengatasi Kelemahan Sistem Publikasi Negatif Dalam Pendaftaran Tanah, Arie S. Hutagalung

Jurnal Hukum & Pembangunan

Abstract

Perbandingan Hukum Dan Pendidikan Hukum, Wahyono Darmabrata

Jurnal Hukum & Pembangunan

Abstract

Frontmatter, Case Western Reserve University School Of Law

Health Matrix: The Journal of Law-Medicine

No abstract provided.

Incentivizing Bidirectional Ev Charging Stations, Luke Warkall

Health Matrix: The Journal of Law-Medicine

California recently enacted a law that gives the California Energy Commission authority to require that Electric Vehicles (“EVs”) sold in California be capable of bidirectional charging. A bidirectional EV is capable of sending energy stored in the EV battery to a person’s home and to the grid. Bidirectional EVs are a novel step in the right direction in the global fight against climate change. They offer a substantial and mobile power source to communities recovering from natural disasters and can offset the demand for nonrenewable energy consumption by storing solar, wind and other renewable energy, then sending that energy back …

Right To Life, Right To Arms: Conservative States' Antithetical Approaches To Abortion And Gun Laws, Kristen Mehalko

Health Matrix: The Journal of Law-Medicine

Following Dobbs v. Jackson Women’s Health Organization and New York State Rifle & Pistol Association v. Bruen, twelve states enacted total abortion bans while simultaneously maintaining among the weakest gun safety laws in the nation. This Note explores the policy contradiction inherent in this approach: states invoking fetal life protection experience gun death rates substantially exceeding national averages, with firearms becoming the leading cause of death for children in these jurisdictions. The Note reveals how these states employ divergent strategies across two policy domains. Abortion restrictions receive vigorous enforcement through criminal statutes and private liability mechanisms, whereas gun regulations face …

Volume 36 Cover, Case Western Reserve University School Of Law

Health Matrix: The Journal of Law-Medicine

No abstract provided.

Waking Up From The Resident Duty-Hour Nightmare, Olivia Jack

Health Matrix: The Journal of Law-Medicine

Lengthy, grueling hours have long been the tradition for physicians-in-training, but resident exhaustion is a threat to patient and resident safety in the United States. This Note outlines the historical development of resident duty-hour regulation and examines the political and professional forces that continue to shape the current system. It argues that the current accreditation-based approach, that nearly all states rely on, inadequately protects residents and patients. This Note proposes several legislative and regulatory solutions, but suggests that in this moment of history, states are uniquely positioned to fill the regulatory gap. Such solutions include mandatory automated duty-hour tracking, regular …

Trapped: How Asset Restrictions Impact Supplemental Security Income Eligibility And Impoverish Individuals With Disabilities, Jaclyne Berger

Health Matrix: The Journal of Law-Medicine

For almost forty years, Congress and the SSA have failed to update the asset limit for SSI eligibility despite the punitive nature of it toward individuals with disabilities who wish to attain financial security. This Note argues that this failure forces individuals with disabilities to choose between financial stability and the Medicaid coverage that they need, contributing to a vicious cycle of poverty. By exploring current eligibility requirements, legislative gaps, and inadequacies of current savings options for individuals with disabilities, this Note makes the case for updating the current requirements and increasing access and accountability of ABLE accounts. These changes …

It's Magic?: Ozempic, Addiction Treatment, And The Law, Amandeep S. Grewal

Health Matrix: The Journal of Law-Medicine

The world may finally have a cure for drug addiction: Ozempic. That drug, popularly used for weight loss treatment, has spawned miracles for many patients. Their cravings for alcohol, opioids, nicotine and other addictive substances have disappeared along with their waistlines. But the legal system might not be ready to handle Ozempic. Some laws and policies discourage medication-assisted addiction treatment, especially in drug court systems. Drug court participants often face pressure to achieve sobriety through Alcoholics Anonymous and other twelve-step programs, rather than with medical assistance. Legal scholars and harm reduction advocates probably go too far in the other direction. …

Abortion Bites Back: An Analysis Of Direct Democracy Efforts In A Post Dobbs-Era, Kathleen Darcy, Pamela Aronson, Lisa Martin, Sarah Chaban

Health Matrix: The Journal of Law-Medicine

The legal landscape surrounding reproductive rights is in flux, and direct democracy is a method by which increasingly informed and connected citizen voters are able to skirt perceived slowmoving or biased legislatures. Myriad factors shape state-level referendums, including social movements that intersect with gender ideology to challenge or defend existing arrangements. Yet, we know little about referendum rhetorical framing as tied to successes or failures in this pivotal post-Dobbs era. We use a content analysis to look at the rhetoric in state-level ballot proposals on reproductive freedom that were put in front of voters after the Dobbs decision (2022–2024). We …

Stop Preventing Prevention: Securing Minors' Access To Hiv Care, Sarah Steadman

Health Matrix: The Journal of Law-Medicine

A troubling state legislative trend is emerging, marked by regressive restrictions on minors’ sexual health care autonomy, which increases their risk of HIV infection. This trend aligns with the current political hostility towards access to reproductive health care, including minors’ access to contraceptives. Access to HIV preventive care may become collateral damage as politicized parental control legislation aims to roll back established norms that recognized the public health imperative of allowing minorsto independently consent to sexual health care, including HIV testing and treatment, thereby encouraging their uptake. This backsliding is occurring as rates of HIV infection among youth are unacceptably …

Female Genital Cutting In American Foreign Policy – Proposal For Harm Reduction, Charlotte Racine

Bates College Journal of Political Studies

Female Genital Cutting/Mutilation (FGC/M) has gained international attention as an issue of human rights and violence against women and girls. The United States, as a leading world power, has openly opposed its practice and actively condemns it in communities and countries of the Global South, yet it fails to oppose or condemn as staunchly identical procedures within its borders. The simultaneous condemnation of FGC when it occurs in “undeveloped” countries and acceptance of American procedures like cosmetic genital modification surgeries, male circumcision, and “corrective” surgeries on intersex infants produces a narrative of cultural superiority and imperialism that harms the international …

Money And State Politics: State Legislature Partisan Dynamics And Ideology Outcomes Following Citizens United V. Fec, Jillian E. Pastore

Bates College Journal of Political Studies

What effect has Citizens United v. FEC had on state-level partisanship and the policy outcomes that follow from it? Scholarship on the influence of corporate and union spending in political campaigns has largely centered on federal elections. In this paper, I extend the analysis to the state level, leveraging the fact that Citizens United created a natural experiment across the states. Prior to the Supreme Court ruling, roughly half of the states prohibited corporate and union independent expenditures in state elections (including for governor, state senate, state house, and state supreme court races). The Citizens United decision effectively nullified these …

Weaknesses Of Opponents, Strengths Of The Taliban: The Success Of The Taliban Insurgency, Isabella Ryan

Bates College Journal of Political Studies

How did the Taliban insurgency succeed in gaining control of the Afghan state in 2021 following the collapse of the Taliban regime in 2001? This paper argues that the Taliban’s success resulted from two key dynamics: the weaknesses of opponents and strengths of the Taliban. The Afghan State was undermined by governance failures including the 2004 Constitution, overcentralization, lack of rural governance, corruption, and a dependence on foreign aid. These internal weaknesses were compounded by international policy failures, including the Bonn Agreement, inconsistent counterinsurgency (COIN) and counterterrorism (CT) strategies, the failed peace process design embedded in the Doha Agreement, and …

Occupational Stressors Correlated With Depression And Burnout Among Criminal Defense Attorneys, Fay Frances Spence

Walden Dissertations and Doctoral Studies

No prior studies have compared occupational stressors of criminal defense lawyers by practice setting (public defender, court-appointed, or retained). In this mixed-method study, the goal was to identify occupational stressors perceived by criminal defense lawyers in different settings and to determine if those stressors were correlated with depression, anxiety, and burnout, using Maslach’s burnout-engagement continuum as the theoretical framework. Based on stressors identified in semistructured interviews with 15 criminal defense lawyers, the Criminal Defender Stress Survey (CDSS) was created to measure the frequency and perceived intensity of identified stressors. The CDSS was incorporated into an online survey, along with the …

Public Perceptions Of The Use Of Artificial Intelligence In Voir Dire, Carson Snyder

Honors Projects

Attorneys have increasingly utilized AI tools to improve efficiency, and one area of application is in jury selection, or voir dire. Public concerns involving AI can have negative implications on how the use of AI tools in voir dire would be received. This study seeks to answer how an attorney’s use of AI in voir dire impacts the public’s perception of the process. Previous research is limited, though findings relating to privacy being a leading concern, increased perception of risk for when error outcomes are more serious, and historical abuse of peremptory challenges outline potential reasons for public disapproval of …

Challenging Gun Industry Immunity, Matthew Platkin

William & Mary Law Review Online

Keynote Address of the William & Mary Law Review Volume 67 Symposium.

Masthead

UC Law Constitutional Quarterly

No abstract provided.