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Mmu: 02/16/26-02/22/26, Student Bar Association

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Transformative Technology And Shortening The Statute Of Limitations Applicable To Taxpayers, Jay A. Soled, Leslie Book

Faculty Publications

When it comes to submitting tax returns and paying taxes, most taxpayers understand the nature of their civic duties and do so dutifully, if not willingly. However, many taxpayers fail to grasp why the IRS has such an elongated time period—namely, three years— to audit their tax returns and propose an assessment. Indeed, when the IRS exercises its oversight authority, records may no longer be available, and memories may be dulled.

Since the original institution of the three-year tax assessment limitations period nearly a century ago, tremendous technological strides have been made. Indeed, over ninety percent of income tax returns …

Stumping The Federal Effort: Southern States’ Contributions To The United States’ Leading Maternal Mortality Rate, Natalie A. Snook

Arkansas Law Review

Maternal care has reached a terrifying deficit in the United States. Masses of women throughout this nation are dying preventable deaths resulting from extremely lacking prenatal, birthing, delivery, and postnatal care. This is a silent epidemic. Why is the United States failing so miserably in comparison to its fellow developed countries? Why does the gap appear to be widening more and more each day? Various factors lend themselves to an explanation: general factors like the overall shortage of maternal care providers, as well as specific ones such as the not-so surprising fact that the United States is the only developed …

Recent Developments, Steven H. Jacobs

Arkansas Law Review

Recent Developments in Arkansas Law

Whose Water Is It, Anyway? Federalism And Texas V. New Mexico, Bryon Louk

Arkansas Law Review

When a problem erupts between two states, interstate compacts provide a solution without the need for a nationwide decision. Rather than waiting for federal consensus, the states can, with Congressional approval, compact to solve their problems. However, the Supreme Court’s decision in Texas v. New Mexico (Texas II) has threatened interstate compacts, ignored principles of federalism, and overextended its original jurisdiction. It has allowed the United States to force Texas and New Mexico to keep fighting over a compact, even when the states have resolved their issues on their own.

First, this Comment will describe the legal background of compact …

In Guns We Trust: Nfa Firearm Trusts And Silencing The Hazards Of Nfa Firearm Ownership, Carter Horton

Arkansas Law Review

Individual ownership of firearms has been one of the storied rights of our country. During the Founding Era, firearms were plentiful among the colonists, providing them with protection and the means to hunt for food to sustain their communities. With a rebellion brewing against Great Britain, the ill-equipped colonial governments primarily relied upon the personal arms of their people for defense. Arguably, this fundamental right to bear arms played an important role in sparking the American Revolutionary War at the Battles of Lexington and Concord, in which the British attempted to seize an arms cache from the colonists. The subsequent …

Collaborative Nullification: Bending Or Ignoring The Law To Free The Over-Punished, David A. Singleton

Arkansas Law Review

The United States accounts for about 25% of the world’s prisoners but only about 5% of its population. It has the fifth- highest imprisonment rate—higher than China and Russia—with people of color disproportionately impacted. This racialized mass incarceration, and the lack of political will to meaningfully address it, demands bold remedies. Certainly, sentencing reform for low-level, non-violent offenders is needed, but contrary to popular belief, these offenders are not driving mass incarceration. Instead, the problem largely results from increasingly long sentences for violent offenders.

This article proposes that the option, which I call “collaborative nullification,” can provide the over-punished needed …

Disconnected Connection, Dyane L. O'Leary

Arkansas Law Review

Lawyering is a human experience in a digital world. Lawyers have long derived pride from labels like personal counselor, trusted advisor, and steady confidant. Sure, sometimes a productized legal service or one-off Turbo-Tax-style filing is all a client needs. But it’s still a people profession, the lifeblood of which is connection with others: clients, colleagues, witnesses, and countless more. Calls for attention to lawyers’ so-called “soft” skills have grown louder in recent years, tagged with descriptors like “people” or “business” or “professional” skills. Modern communication tools facilitate connection and relationship building like never before. But that which connects us threatens …

Contents, Journal Editors

Arkansas Law Review

No abstract provided.

Arkansas Law Review - Volume 78 Issue 4, Journal Editors

Arkansas Law Review

No abstract provided.

How The Rhetoric Of Borders Justifies The Erosion Of Rights, Richard Sherwin

Other Publications

No abstract provided.

Emergency-Use Vaccine Mandates And Bodily Integrity: Assessing The Validity Of Proportionality Test In Legal Frameworks, Eman Hussien Khalil

Theses and Dissertations

Courts confronting emergency-use vaccine mandates during pandemics have revealed that existing legal frameworks are not equipped to handle the emergency context, as seen in their inconsistent description of government measures and their limited capacity to integrate evolving scientific developments on EUA vaccines into proportionality analysis. This thesis argues that when mandates concern Emergency Use Authorized COVID-19 vaccines, courts must abandon the formalistic distinction between “mandatory” and “compulsory” measures and instead focus on whether the practical consequences of non-compliance remove an individual’s genuine choice; where they do, the measure is coercive in substance and triggers the examination of proportionality. Drawing on …

The Indeterminacy Of Customary International Law, Mohamed Diaa Tawfik

Theses and Dissertations

This thesis explores the judicial formation of customary international law and examines how international courts oscillate between interpretive and law-making functions. It analyzes key theoretical frameworks—including Kelsen’s Pure Theory of Law, Dworkin’s Law as Integrity, Kennedy’s radical indeterminacy, and Koskenniemi’s Descending-Ascending Approach—to understand how courts assert and shape customary norms beyond mere state practice and opinio juris. The work concludes that the International Court of Justice and other tribunals increasingly act as de facto lawmakers under the guise of interpretation, advocating the indeterminacy they try to avoid.

The Mind Has A Firewall: An Attempt To Preserve Human Mind Integrity., Sayed G. Batran

Theses and Dissertations

This thesis argues for the recognition of mind integrity as a distinct human right. It contends that existing protections, such as bodily integrity, privacy, and freedom of thought, are no longer sufficient to shield an individual’s mental domain from new forms of external interference enabled by neurotechnology, artificial intelligence, and pervasive data-driven systems. Mind integrity is defined as the right to govern one’s own mental life—to form, revise, and hold thoughts, beliefs, and desires based on reasons one endorses—free from significant, non-consensual interference or manipulation, regardless of the method used. The thesis first identifies concrete risks and regulatory vacuums by …

Under The Guardianship: Experiences Of Mothers In Egypt’S El Nayaba El Hesbaya, Hana Khayry

Theses and Dissertations

This thesis explores the intersectional lived experience of El Nayaba El Hesbaya in Egypt. El Nayaba El Hesbaya, operating under Law 119/1952, is the administrative and judicial body responsible for overseeing the financial and legal affairs of minors whose father or mother had passed. Hundreds of thousands of mothers in Egypt have (had) children under the guardianship of El Nayaba El Hesbaya. This research delves into the experience of mothers whose children are or were under the guardianship of El Nayaba El Hesbaya, examining how it shape(s/d) their everyday life as women, mothers, widows or ex-wives, citizens, and legal subjects. …

The Effectiveness Of Public-Private Partnerships In Addressing Residential Urban Development Challenges In Greater Cairo, Sara Nagy Abdelmessih

Theses and Dissertations

This research explores the effectiveness of Public-Private Partnerships (PPPs) in tackling the residential urban development challenges facing Cairo today. In the past two decades, PPPs have emerged as a dominant mode of housing production, positioned as collaborative ventures between state agencies and private developers. They have become integral to the expansion of Greater Cairo, producing vast new urban extensions under the promise of mobilizing private capital, technical expertise, and delivery capacity. Yet, questions remain about whether these arrangements genuinely address Egypt’s most urgent housing needs, or whether they reproduce market-driven logics that leave large segments of the population excluded.

The …

Law And The (Re)Production Of Class Hierarchies In Egypt, Ahmad Abdelnaby

Theses and Dissertations

This thesis investigates how Egypt’s legal system, structurally tilted toward the elite and constitutive of inequality, has interacted with the country’s entrenched culture of class-based discrimination to produce a legal culture uniquely comfortable with hierarchy. It contends that class-based discrimination in Egypt has evolved from a social prejudice into a juridical condition, one in which the law does not merely mirror inequality but actively constructs and rationalizes it. By examining the intersection between legal structure and Egypt’s entrenched moral order of class-based discrimination, the study reveals a legal culture that no longer hides its hierarchies behind the veil of neutrality …

Egyptian Feminist Critiques Of Neoliberalism, Asmaa Elmalky

Theses and Dissertations

This research examines Egyptian feminist critiques of neoliberal economic policies through a Third World feminist and feminist political economy framework. It argues that neoliberalism in Egypt has produced controlling power dynamics through restructuring labor markets, social reproduction, and legal systems in ways that disproportionately impoverish women, particularly working-class women. The research maps diverse feminist engagements with neoliberal reforms, including structural adjustment programs, privatization, labor reduction, and legal liberalization. These critiques were influenced by the debates between Third World and transnational feminism, the thesis emphasizes the importance of national specific analysis in understanding how global neoliberal policies are mediated through national …

What Are The Factors Affecting The Financial Sustainability Of Social Enterprises In Egypt?, Mina Atta Ghaly

Theses and Dissertations

This thesis investigates what factors affect the financial sustainability of social enterprises (SEs) in Egypt, situating them within a constrained MSME, legal and sectoral context marked by informality, weak innovation and recurrent shocks. Drawing on global and Egyptian literature, it identifies ten candidate factors—business model, financial management, founders’ skills and mindset, revenue structure, sector and mission, legal framework and innovative finance, capacity building, investment mechanisms and “the right investor”, adaptability to shocks, and ecosystem conditions—and integrates them into an extended Social Enterprise Model Canvas. Using a qualitative, exploratory design with semi‑structured interviews of social enterprise founders, incubators/accelerators, investors and experts, …

Navigating Radical Indeterminacy In The Struggle For A Global Collective Consciousness: The Question Of Eco-Justice And Law Or Universalize The Pluriverse: A Manifesto, More Or Less, Omar Auf

Theses and Dissertations

The processes of interpretation, communication, and re-interpretation leads to the emergence of an approximated collective consciousness, for which it may be struggled and contested by hegemonic. The dominant forces of this contest, capitalism and nationalism, lead to an interdivided world: one that possesses the tools to empathize with each other but is instead leading people to keep their heads down and focus on surviving their own contexts, perceived as existing within different historical times on the same timeline. This leads to legal and justice systems that fail their claim to universality and/or impartiality. Incorporating an ecological lens to justice within …

Two Decades Since Cms V. Argentina: Concession Contracts, Necessity Doctrine, And The Imf’S Impact On Sovereign Economic Governance, Esraa S. Saied Abdallah

Theses and Dissertations

In the evolving landscape of international trade, particularly within the framework of Bilateral Investment Treaties (BITs), the primary aim has been to promote and protect foreign investment. The 1980s witnessed a notable increase in investment treaties, coinciding with a global shift toward privatization that was significantly influenced by the impact of international financial institutions, including the International Monetary Fund (IMF) and the World Bank. By the 1990s, BITs had evolved to offer specific guarantees aimed at reducing the risks foreign investors faced in host states. However, despite the growth and transformation brought about by foreign investments, disputes arising under investment …

California: Garment Labels Liable For Wages, Alan Hyde

Dispatches

GARMENT WORKERS IN CALIFORNIA SINCE 2022 may collect their wages, not merely from the production facility that employs them, but alternatively from the garment labels and some retailers for whom the facility produces garments. Such joint and several liability is unique in the world. It has long been the goal of garment worker activists around the world, for garment work everywhere is both low-paid and easily mobile. Wage theft, that is, nonpayment or underpayment of wages, is also common in California (U.S. Department of Labour, 2023). How is the statute working out?

A Tripartite Experiment In Australia: Seeking To Improve Compliance Through Collaboration, Tess Hardy, Stephen Clibborn, Joel Cutcher-Gershenfeld

Dispatches

In this dispatch, we examine one of the most significant strategic experiments to emerge in the recent past: a tripartite initiative launched in late 2024 in which the FWO is seeking to actively collaborate with representatives of business and unions in new and more meaningful ways. While tripartism is well established in setting standards, it remains relatively novel in the context of compliance and enforcement.

V.62-4, 2025 Masthead

San Diego Law Review

No abstract provided.

Proportionality And Theft, Christopher T. Wonnell

San Diego Law Review

Criminal law can serve a variety of utilitarian purposes including deterrence, incapacitation, and rehabilitation.  Nevertheless, there is broad agreement among criminal justice scholars that the pursuit of these purposes should be constrained by a requirement that punishment not be disproportionately severe relative to the offense charged.  The proportionality constraint is likely to be especially important when considering the less heinous predatory crimes such as nonviolent thefts.  Recent years have seen experiments by progressive prosecutors who deemphasize theft offenses as well as statutory schemes that treat many thefts as misdemeanors.  With some empirical support, critics charge that these experiments have increased …

Copyright Extraterritoriality, Timothy R. Holbrook

San Diego Law Review

The presumption against extraterritoriality is a fundamental principle of U.S. law, yet its application to copyright law remains unsettled.  In recent years, the Supreme Court has formalized a two-step methodology for assessing the extraterritorial scope of federal statutes, culminating in RJR Nabisco, Inc. v. European Community.  Despite this doctrinal shift, lower courts have inconsistently applied this framework to copyright infringement cases.  In an age of digital streaming and generative AI using training data globally, this state of affairs is unsatisfactory.  This Article examines the evolving state of copyright extraterritoriality in light of the Supreme Court’s recent jurisprudence.  It explores …

Passive Choice And The Fourth Amendment, A. Shea Daley Burdette

San Diego Law Review

Does the Constitution allow waiver of Fourth Amendment rights through passive choice? What about through the choice of others? Based on current Supreme Court precedent, the answer is frustratingly unclear. For example, a copious amount of information is constantly disclosed to phone companies. The Supreme Court has recognized that having a cell phone is an inescapable choice today and that disclosing one’s location information to the cell phone company is automatic in nature. Each fact is considered relevant to determining whether an individual has a reasonable expectation of privacy in the information disclosed to third parties—which then affects whether the …

Navigating Risk Factor Disclosures: A New, Outlier Ninth Circuit Approach Remains After The Supreme Court Declines To Resolve A Circuit Split In In Re Facebook Securities Litigation, Jessica K. Kocinski

San Diego Law Review

This Casenote examines the implications of the Supreme Court’s recent decision in Amalgamated Bank to dismiss Facebook’s writ of certiorari as improvidently granted, thereby allowing the shareholders’ securities fraud class action lawsuit to proceed in the lower courts.  Specifically, it focuses on whether Facebook shareholders adequately alleged securities fraud under Section 10(b) and Rule 10b-5 as to challenged risk factor disclosures in Facebook’s 2016 Form 10-K under the PSLRA’s heightened pleading standard.  Part II of this Casenote provides background on the Cambridge Analytica data breach, which Facebook allegedly failed to disclose in its 2016 Form 10-K risk factor disclosures.  Part …

On The Nation’S Doorstep: How The Ninth Circuit Ruled Against Metering And Redefined The Border For Asylum Seekers, Samantha Fakhimi

San Diego Law Review

This Note examines the Ninth Circuit’s decision in Al Otro Lado and its implications on evolving federal immigration policies.  Part II analyzes the history of metering in the United States, including prior judicial treatment of the practice and its unlawfulness as determined by the district court’s prior holding.  Part III summarizes the Ninth Circuit’s majority opinion in Al Otro Lado, while setting forth the case’s legal implications within the larger federal landscape, including the broadened scope of government obligation to asylum seekers.  Part IV proposes next steps that could be taken by the legislature in response to practical constraints …

Cardozo Law News Brief: February 13, 2026, Benjamin N. Cardozo School Of Law

Cardozo Law News Briefs

Highlights from the February 13, 2026, Cardozo Law News Brief include:

• Professor Lindsay Nash spoke to The Intercept about Google complying with ICE subpoenas, raising concerns about privacy rights and the lack of judicial oversight for individuals whose data is disclosed.

• Professor Peter Markowitz was quoted in Gothamist regarding ICE’s arrest of an immigrant at a New York City courthouse, describing the ongoing tension between federal enforcement efforts and NYC sanctuary laws.

• Professor Zalman Rothschild’s congressional testimony on religious opt-outs in school lessons was covered by UPI, where he discussed the constitutional limits and implications of broad religious exemptions. …

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