Digital Commons Network^™

The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng

The Contemporary Tax Journal

No abstract provided.

The Deductibility Of Scam Losses: Cca 202511015, Jing Luo

The Contemporary Tax Journal

No abstract provided.

Becker Cpa Review Questions

The Contemporary Tax Journal

No abstract provided.

Sjsu Certificate In Advanced Tax Practice Information

The Contemporary Tax Journal

No abstract provided.

The Resurgence Of The Rap Act: Why Industry Professionals Enthusiastically Support This Bill, Ansley Henderson

Cardozo Arts & Entertainment Law Journal (AELJ) Blog

Artists release music and write songs to create art, not to offer any sort of criminal confession. Yet, dating back to a 1996 criminal trial involving Snoop Dogg, artists’ lyrics have been admissible as evidence in criminal and civil trials. Most recently, rapper Young Thug, was accused of being the head of a violent gang based solely on lyrics from his songs as evidence. His case sparked nationwide controversy regarding the constitutionality of his lyrics being admitted as key evidence at trial. The rapper’s popular music collective known as “Young Stoner Life,” was posited by prosecutors to actually be a …

Ppp Dataset, Susan Turner Haynes

Faculty Works

During the COVID-19 pandemic, 11.5 million U.S. businesses applied for relief from the federal government. Collectively, these entities received just under 800 billion dollars. It was one of the largest fiscal intervention policies directed at businesses in American history. Though substantial scholarly and public attention has gone toward investigating participant fraud, other participant behavior has been less examined. This includes the relatively small number of individuals and businesses (128,304) that chose to repay their forgivable government loans. This dataset is used to investigate this question, with variables testing hypotheses relating to altruism, patriotism, and self-interest. Results are analyzed in the …

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo

The Contemporary Tax Journal

No abstract provided.

The Containment, Floersheimer Center For Constitutional Democracy, Black Law Students Association (Blsa), Alexander Reinert, Michellle Adams, James Forman Jr.

2025–2026 Flyers

Join us for a special evening with Michelle Adams, the Henry M. Butzel Professor of Law at the University of Michigan, and former Cardozo Professor, as she discusses her acclaimed new book The Containment: Detroit, the Supreme Court, and the Battle for School Desegregation.

Coffee & Constitutions, Office Of Student Services

2025–2026 Flyers

No abstract provided.

What I Wish I Knew As A 1l, Black Law Students Association (Blsa), Minority Law Student Alliance (Mlsa)

2025–2026 Flyers

Join MLSA and BLSA for this informative panel to hear from 2Ls and 3Ls about finals, jobs and more !

General Body Meeting, Cardozo Cannabis Law Society

2025–2026 Flyers

No abstract provided.

Free, Prior, Informed Consent And Power Imbalances: Upholding Indigenous Rights On The Anniversary Of Undrip, Cardozo Law Institute In Holocaust And Human Rights (Clihhr), Fernanda Frizzo Bragato

2025 Event Invitations

Guest Speaker: Fernanda Frizzo Bragato - Professor of Law at the Federal University of Rio Grande do Sul (UFRGS) and a CNPq-funded researcher.

On the anniversary of the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP), this discussion addresses its crucial role in reshaping Indigenous rights across the Americas. Adopted in 2007, UNDRIP marked a historic shift by affirming Indigenous peoples’ right to self-determination, autonomy, and free, prior, and informed consent (FPIC) — challenging centuries of assimilationist policies. Yet, 17 years later, gaps persist. While UNDRIP inspired regional frameworks like the 2016 OAS Declaration, its promises often clash …

Michelle Adams On Detroit, The Supreme Court, And School Segregation, Floersheimer Center For Constitutional Democracy, Black Law Students Association (Blsa), Alexander A. Reinert, Michelle Adams, James Foreman Jr.

2025 Event Invitations

Join us for a special evening with Michelle Adams, the Henry M. Butzel Professor of Law at the University of Michigan, and former Cardozo Professor, as she discusses her acclaimed new book The Containment: Detroit, the Supreme Court, and the Battle for School Desegregation.

Facebook Decision Enables Irs To Seek - Cwi Enforcement Against Meta, Stephen L. Curtis, Reuven S. Avi-Yonah, David G. Chamberlain

Law & Economics Working Papers

In this report, the authors explain how the Tax Court's recent decision in the Facebook transfer pricing case - although widely viewed as a victory for the taxpayer, Meta Platforms Inc.- could instead be a Pyrrhic victory because it enables the IRS to pursue a potentially substantial periodic adjustment against the company. The views expressed in this report are solely the authors' and do not necessarily reflect those of any other person or institution.

Illegal Corporate Cultures, Elise Bernlohr Maizel

Duke Law Journal

Culture is a powerful force in corporate compliance. Corporate culture shapes how employees behave, dictating whether, when, and how they follow the law. Cases arising out of cultural failures often involve public harm—plane crashes, poisoned rivers, tainted cancer drugs, and collapsed mines. Before these awful outcomes, however, the corporations that caused these harms fostered cultures that permitted the disregard of legal commands and public commitments. Managers disparaged safety regulations. Messages about profits and production drowned out messages about compliance and safety. Yet, there is a gap between all we know about the power of culture and our understanding of corporate …

Free, Prior, Informed Consent And Power Imbalances: Upholding Indigenous Rights On The Anniversary Of Undrip, Cardozo Law Institute In Holocaust And Human Rights (Clihhr), Fernanda Frizzo Bragato

2025–2026 Flyers

On the anniversary of the UN Declaration on the Rights of Indigenous People (UNDRIP), this discussion address its crucial role in reshaping indigenous rights across Americas.

Outdated U.S. Safety Net Leaving Poor Communities Exposed To “Climate Strains”, Maurer School Of Law - Indiana University

Keep Up With the Latest News from the Law School (blog)

America’s safety net is failing to protect its most vulnerable citizens from the growing pressures of climate change, according to new research from an Indiana University Maurer School of Law Professor Andrew Hammond.

In a new article forthcoming in the Iowa Law Review, Hammond argues that while policymakers, the press, and the public tend to focus on climate “shocks” like hurricanes and wildfires, millions of Americans face overlooked climate “strains”—the everyday stresses of extreme heat, deteriorating air quality, and failing infrastructure that disproportionately affect low-income Americans.

Hammond’s paper, “Climate Strains and the Safety Net,” found that …

Empathy By Design: Rethinking Law School Engagement For Critical Thinking In The Age Of Artificial Intelligence, Jon M. Garon

St. Mary's Law Journal

No abstract provided.

Online Inclusivity: Mission And Best Practice, Colin P. Marks, Zoe Niesel

St. Mary's Law Journal

No abstract provided.

Transcending Tradition Through Inclusive Online Pedagogy, Areto A. Imoukuede

St. Mary's Law Journal

No abstract provided.

Texas Property Owner Rights And The Future Of Senate Bill 2038–Land Development Shift In Texas, Erica Martinez

St. Mary's Law Journal

No abstract provided.

Two Truths And A Lie: A Proposal To Suppress The Risks Of Child Testimony, Avery Garrett

St. Mary's Law Journal

No abstract provided.

The Ethics Of Industry-Funded Speakers’ Bureaus—How They Disseminate Innovation And Could Corrupt Medicine, Jennifer E. Miller, Christopher Robertson

Faculty Scholarship

It is often said that a business without marketing is dead. But when a medical product is marketed irresponsibly, it is patients who may pay with their lives. In this context, Wieberdink et al¹ examine participation in industry-sponsored speakers’ bureaus by academic clinical faculty, conceptualizing the practice as a form of conflicted and irresponsible pharmaceutical marketing. Reviewing 129 US allopathic medical school conflict-of-interest (COI) policies, they found that less than 40% prohibit industry speakers’ bureau participation outright, while 19% impose conditional restrictions, such as requiring that faculty retain control over presentation content. Wieberdink et al¹ advocate for a …

Burdens Of Proof In Criminal Procedure, Eve Brensike Primus

Duke Law Journal

The Supreme Court's haphazard approach to allocating burdens of proof in criminal procedure has created a system in which constitutional rights can be rendered meaningless simply because defendants are required to prove things they cannot possibly know. Even though allocations of the burden of proof often drive litigation outcomes, the Court has failed to establish clear burden allocation structures for cases arising under the Fourth, Fifth, Sixth, and Fourteenth Amendments, leaving lower courts split about how to allocate the burdens. When the Supreme Court does allocate burdens, it often does so without explanation or consideration of key factors. Recent Supreme …

Slowing The Burn: Incentivizing Safer Development Through Wildfire Hazard Mapping, Meghan Hodges

Duke Law Journal

Climate change has accelerated the frequency and severity of natural disasters globally and wildfires are no exception. In part, wildfires have intensified due to climate change, short-sighted fire suppression policies, and the rapid influx of people and development in hazardous regions. Like other natural disasters, wildfires will continue to pose an ever-increasing threat to communities nationally. And the federal government's default approach of providing aid after disaster strikes will only continue to become more unsustainable as climate change worsens. Yet, proactive measures that exist to mitigate risk—such as hazard mapping and financial assistance to support adaptation and resilience at the …

Journal Staff

Duke Law Journal

No abstract provided.