Digital Commons Network^™

How Much Can Saying “I Do” Impact Your Tax Liability?, Mary Capron

The Business, Entrepreneurship & Tax Law Review

President Trump signed the One Big Beautiful Bill Act into law on July 4, 2025. Notably, the Bill extended many provisions of the Tax Cuts and Jobs Act that Congress passed in 2017. This paper will explore marriage penalties through the lens of the Tax Cuts and Jobs Act. Taxes in the United States are based on a progressive system. Simply put, this means that all taxpayers do not pay the same amount in taxes; instead, they are treated differently depending on various factors such as earned income, number of dependents, and marital status. This system creates some marriage penalties …

Patent Paradox: When Protection Becomes Proliferation, Austin Talir

The Business, Entrepreneurship & Tax Law Review

This paper examines the problematic practice of double patenting and patent proliferation within the United States patent system, analyzing how these practices undermine the constitutional mandate to “promote the Progress of Science and useful Arts.” The analysis demonstrates how double patenting—both statutory and nonstatutory types—enables companies to extend monopolistic control beyond the intended 20-year patent term, creating significant economic distortions through reduced competition, increased market entry barriers, and innovation anti-commons, particularly in the pharmaceutical industry. The paper documents how these practices directly impact healthcare accessibility through increased medical costs, delayed generic alternatives, and misaligned research priorities that disproportionately affect vulnerable …

Who Pays For Cheap Speech? How Economic Shifts In The News Industry Shape Defamation Law, Michaela Paquette

The Business, Entrepreneurship & Tax Law Review

This article examines how the internet and the rise of “cheap speech” have transformed the media industry, disrupted traditional economic incentives for responsible journalism, and exposed the limitations of current defamation law. It argues that the New York Times v. Sullivan “actual malice” standard, while appropriate for the professionalized and objective media environment of the mid-20th century, no longer sufficiently supports robust public discourse in the digital age. This article proposes incorporating journalistic standards into defamation analysis as an evidentiary tool to better distinguish between mere negligence and actual malice while preserving core First Amendment considerations. By realigning legal incentives …

Solving The No-Reading Problem With Ai, Royi Ashkenazi

The Business, Entrepreneurship & Tax Law Review

Standard form contracts bear a consistent curse: consumers do not read them. While AI-powered tools like ChatGPT are now capable of parsing and interpreting such complicated contracts efficiently, the mere existence of these technological capabilities does little to solve the core “no-reading problem”—consumers must actually adopt and use AI for this purpose. This paper proposes a novel regulatory regime that could fundamentally alter consumers’ approach to SFCs through two mandatory requirements: first, that sellers embed in their contracts direct hyperlinks or QR codes connecting to certified AI systems with pre-prepared prompts; second, that all SFCs contain a prominent clause explicitly …

Can Corporate Law Wake Up Disney After Biting The Enchanted Apple Of Wokeness: The Politicization Of Disney And Corporate Law’S Weak Response, Brian M. Mccall

The Business, Entrepreneurship & Tax Law Review

Corporations that are household names for American consumers have been in the news for alienating their customers and segments of the public by embroiling their companies in controversial political issues. Target, Anheuser-Busch, and Disney are three prominent examples of companies in the news for putting their foot on politically sensitive issues. As Ryan Newman has explained, the issues raised by these events demonstrate an extensive political activism by American corporations that not only spend billions of dollars on political causes unrelated to their business, but also take actions and political stances on matters wholly unrelated to their products or markets, …

State Your State: How Current State Tax Residency Laws Make It Difficult To Determine A Taxpayer’S State Of Residence, Ashley Moulis

The Business, Entrepreneurship & Tax Law Review

Of the 41 states that impose a state income tax, each has adopted its own framework for making residency determinations. Because residency provides one of the two bases for a state to claim taxing jurisdiction, the determination of residency can have a significant impact on taxpayers. While the majority of states have incorporated both a domicile and statutory tax residency test, the nuances of how these tests are applied differ from state to state, opening the door to confusion as to which state(s) a taxpayer may owe taxes. To provide both clarity to taxpayers and to avoid the potential for …

Evolving Toward The Sun, Samuel Kan

The Business, Entrepreneurship & Tax Law Review

The United States is at a particularly important economic and environmental crossroads. To ensure energy independence and the sustainability of the economy, the government should help consumers and businesses in the United States evolve away from burning fossil fuels towards using renewable energy-especially solar power. Simultaneously, the government needs to foster the reduction of pollution and address climate change for the long-term health and welfare of society. In short, this article uses current events and the findings of a four-year study evaluating renewable energy equipment to propose draft legislation to address these critical issues.

The Money Behind Mommy: Addressing The Exploitation Of Kidfluencers On Social Media, Emma Goodlet

The Business, Entrepreneurship & Tax Law Review

Child Influencers, or “kidfluencers,” have become prevalent on social media platforms and have amassed great fame. Kidfluencers are capable of making millions of dollars each year, but the industry remains largely unregulated because these children are not subject to typical child labor laws. Kidfluencers often suffer from financial and sexual exploitation, and psychological harm as a result of this exploitation. There are few effective federal laws to protect kidfluencers from exploitation and harm on social media, which has allowed kidfluencer exploitation to run rampant. Some states have begun to enact laws to protect kidfluencers in a similar manner to child …

Biting The Hands That Feed Us: Immigration Policy, Enforcement, And The Structural Vulnerability Of Agricultural Labor, Claire Kelly

The Business, Entrepreneurship & Tax Law Review

The United States agricultural sector heavily relies on migrant labor, with undocumented workers composing a substantial share of the workforce. As the Trump Administration initiates its mass deportation policy, this article examines the far-reaching economic and legal consequences that such actions would impose on American agriculture. Mass deportation not only threatens to destabilize food production and inflate food prices, but it also exposes the longstanding legal neglect of farmworkers, whose labor protections remain fragile or non-existent under current U.S. law. This article analyzes the exploitation of agricultural workers embedded in the United States’ history, critiques the inadequacies of current programs …

Good Newsletter September 2, 2025, Seattle University School Of Law Dean

GOOD NEWSletter

No abstract provided.

Chapter 9 Bankruptcy: The Solution That Causes Problems, Peter C. Alexander

Brooklyn Journal of Corporate, Financial & Commercial Law

There is a little-known form of bankruptcy called a “Chapter 9,” reserved for insolvent cities, villages, and other municipalities. Occasionally, one reads about a city or a county that has filed for Chapter 9 relief, like Detroit, Michigan, or Orange County, California; however, it is very hard to file a Chapter 9 case, in part, because existing law requires a municipality to obtain permission from its home state before it can file for relief in the U.S. Bankruptcy Court. An additional constraint is that the only option municipalities have when seeking bankruptcy relief is to file a Chapter 9 because …

Wine Unwelcome: The Constitutional Contours Of Wine Regulation, Alexander Fallone

Brooklyn Journal of Corporate, Financial & Commercial Law

Wine retail shops face a dizzying labyrinth of state laws that severely restrict their ability to ship wine to out-of-state consumers. While the dormant Commerce Clause would normally strike down laws that impose restrictions on interstate commerce, wine (and alcoholic beverages) must contend with Section Two of the Twenty-first Amendment, which gives the states control over the importation and distribution of wine intending to be consumed within their borders. Court of Appeals cases interpreting Supreme Court precedent on the tension between the dormant Commerce Clause and Section Two have practically stripped the dormant Commerce Clause of any power. This Note …

Barbarians At The Gate Or Angels At The Crossroads? Examining The Impact Of The Uk Green Taxonomy On Private Equity Firms, Melek Redzheb, Fatjon Kaja

Brooklyn Journal of Corporate, Financial & Commercial Law

This Article explores whether the UK Green Taxonomy will foster sustainable corporate governance in private equity-backed portfolio companies. We explore how the Taxonomy will address the greenwashing problem that plagues financial markets, including the private equity industry. Our analysis suggests that general partners will have a twofold response to the new reforms. In the short term, they will seek to address the social concerns of limited partners by negatively screening unsustainable companies and cherry-picking more sustainable ones (the so-called “exit” strategy). In the long term, however, they will adopt a dynamic strategy to transform unsustainable targets into sustainable enterprises on …

Show Me The Money: Approaches To Anti-Money Laundering Compliance For Digital Assets, Mollie Rouan

Brooklyn Journal of Corporate, Financial & Commercial Law

The European Union’s Markets in Crypto-Assets Regulation (“MiCA”) created a harmonized framework to regulate digital asset issuance and services that were not already covered by existing regulations. Notably, MiCA requires virtual asset providers to adhere to the Financial Action Task Force Recommendation 16 (“FATF”), also known as the Travel Rule. Though the Travel Rule has existed for almost 20 years, its application to crypto asset transfers is entirely new. The purpose of the Travel Rule is to detect and prevent money laundering and terrorist financing, but its application to cryptocurrency wallet transactions is criticized for being overly burdensome and invasive …

The Dubious Role Of Institutional Investors In Driving The Green Transition: Legal And Economic Constraints, Giovanni Strampelli

Brooklyn Journal of Corporate, Financial & Commercial Law

There is a well-established trend that the process of transition to a sustainable economic growth model marked by the pursuit of environmental, social and governance (“ESG”) objectives has large companies at its center, which are considered an essential hub for this purpose given their weight in the global economy. In this context, the role of shareholders, especially institutional investors, plays an important role. Indeed, it is widely recognized that they, having an increasing prominence in the shareholder base of large, listed companies, can push these public companies to adopt more virtuous conduct in the areas of, among others, environmental protection …

Court Appointed Monitorships: Effective Remedy Or Modern Misstep?, Jean Joun

Brooklyn Journal of Corporate, Financial & Commercial Law

When a corporate entity or organization violates the law, there are several remedies the courts may enforce against the bad actor. Most common are damages—both compensatory and punitive—and injunctive relief. The class of injunctive relief that most are familiar with is the kind that restrains the bad actor from a conduct or behavior. However, courts in certain instances may decide, either on their own volition or after being asked to consider such a remedy by a prosecuting entity, to appoint a compliance monitor with the function of ensuring that the bad actor continues traversing a legally sound path. Although court-ordered …

Who Owns Your Adventure? A Need For Legislative Clarity For Streamed Performances Of Video Games, Harrison Busalacchi

Brooklyn Journal of Corporate, Financial & Commercial Law

Video games contain copyrighted material that could easily be infringed upon by people streaming a performance of them playing the game. However, the streamers can protect themselves from infringement liability by transforming the content in some form or fashion such that their performance constitutes “fair use” of the copyrighted material. This is often accomplished by the streamer providing commentary while playing the game or adding a small video of themselves in the corner of the stream so that the viewers can see the streamers’ reactions to the content. With artificial intelligence seeing exponential growth in the past couple of years …

Emission Impossible: Challenging The Imposition Of New York City’S Local Law 97, Daniel Lopiccolo

Brooklyn Journal of Corporate, Financial & Commercial Law

New York City’s Local Law 97 was passed by the City Council in 2019 with the goal of reducing citywide carbon emissions. The law imposes civil penalties on property owners whose buildings fail to comply with carbon emissions limits stipulated by the city. While the law admirably aims to minimize New York’s carbon footprint, its present burden is excessive and disproportionate to the offense committed, making the cost of affording lower and middle-class housing units increasingly untenable for many New Yorkers, especially for property owners in co-op and condo communities. Many such as Glen Oaks Village Owners, Inc., the plaintiffs …

Law School News: The Surprising Impact Of Pro Bono Opportunities 9-2-2025, Suzi Morales

Life of the Law School (1993- )

No abstract provided.

Changemakers: Nate Reid : L'26 : The Surprising Impact Of Pro Bono Opportunities 09-02-2025, Suzi Morales

Life of the Law School (1993- )

No abstract provided.

Procedural Parliamentary Immunity In Jordanian Legislation, Hamza Abu Issa, Omar Emar, Ahmad Al-Refaei

Jordan Journal of Applied Science-Humanities Series

Parliamentary immunity is a fundamental provision of parliamentary action, aimed at protecting members while exercising their duties from political authority intimidation to ensure their independence. Parliamentary immunity is divided into two types: irresponsibility, which protects members from prosecution for acts carried out in the course of their mandate and prevents their dismissal from office; and procedural immunity, which concerns activities outside of their mandate. Procedural immunity subjects members to potential dismissal and prosecution, but any "coercive" measure taken against a member requires the lifting of immunity by parliament members. This study focuses on procedural parliamentary immunity and will be structured …

Literary And Artistic Property Rights Between Regular Courts And Administrative Courts: A Comparative Study Of Jordan And Egypt, Noor Al-Hindi

Jordan Journal of Applied Science-Humanities Series

This study addresses literary and artistic property rights within the context of the ordinary and administrative judiciary, focusing on the legal framework for the deposit of these rights under the Jordanian and Egyptian Copyright and Neighboring Rights Protection Laws. The research findings indicate that legal deposit is an obligation of the rights holders of the work to submit a copy of the published work to a government authority. In Egypt, the rights holder is required to submit a licensing application to the General Department for the Control of Works, accompanied by certain data. The department is responsible for maintaining records …

Contracting Through Automated Computer Programs According To The Provisions Of The Jordanian Civil Law: A Comparative Study, Enas Qutieshat

Jordan Journal of Applied Science-Humanities Series

Automated software applications are widely used today in the process of forming electronic contracts. Applying traditional contract theory may challenge the ability of automated computer applications to bind users, particularly regarding their participation in the contract formation process and their legal capacity to conclude such contracts. Questions also arise concerning legal liability in cases of errors that may occur during the formation of contracts using these applications. This paper examines the extent to which these applications possess legal personality, enabling them to enter into contractual relations on behalf of the users who choose to utilize them—especially since there is no …

The Electronic Evidence And Its Admissibility In Criminal Proof, Tawfiq Al- Khashashneh

Jordan Journal of Applied Science-Humanities Series

The electronic evidence is distinguished from other types of evidence by the fact that it is a collection of magnetic or electrical fields or impulses that exist or are extracted from any digital device of any kind. These pulses are collected and analyzed using specialized programs and applications to produce images, audio, or video recordings that can be used to prove the crime and link it to the perpetrator. Electronic evidence exists in a digitally developed environment; understanding its characteristics and content relies on the use of specialized devices and tools that extract, analyze, and examine its content. Therefore, not …

W&L Law Library Annual Report 2024-2025, The Law Library At Washington And Lee University School Of Law

Law Library Annual Reports

No abstract provided.

Dentistry Likely To Be Affected By Developments Of A Legal Nature, Lance Plunkett Jd, Llm

The New York State Dental Journal

A few new legal developments that affect dentistry have taken place in recent months. Prominent among these is a Big Beautiful Bill that may not be so pretty for New York State.

Leveraging The Federal Trust Responsibility To Safeguard Net Neutrality On Tribal Lands, Morgan O. Schaack

University of Chicago Law Review

The internet plays a crucial role in modern life, but equal access to it is not guaranteed. This inequality is only starker since the recent overruling of the Chevron doctrine that afforded agencies deference in their interpretation of statutes and the second Trump administration’s hostility toward net neutrality––a policy that prevents internet service providers from charging more money for access to faster internet while slowing other users’ access. For those living on tribal lands, rescission of net neutrality policies has unique implications due to the federal government’s trust responsibility to American Indians.

The trust responsibility is a long-standing and deeply …

One Hundred Ninety-Nine Dead Birds: Review Of The Scientific Basis Of Ecological Incident Reporting Requirements For Pesticide Registrants Under Fifra § 6(A)(2), Nimish B. Vyas, Cynthia Palmer

Buffalo Environmental Law Journal

The U.S. Environmental Protection Agency (EPA) regulates pesticide use in the United States. The EPA is charged by the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) with ensuring that a pesticide will not cause unreasonable adverse effects on the environment. Incident reports (documentation of exposure and injury from pesticide applications) can serve as a reality check on the pesticide registration decisions made by the EPA scientists and risk managers. The EPA collects incident reports on human, domestic animal, and ecological injury. The FIFRA section 6(a)(2) rule requires the pesticide registrant (generally, the company or other entity that wishes to market …

Manatees In Hot Water: How The Florida Manatee Became Dependent On Power Plant Warm Water Outfalls, Michaela Morris

Buffalo Environmental Law Journal

Each winter in Florida, thousands of manatees gather in the warm water outflows of power plants. These refuges play a crucial role for the Florida manatee: when ocean temperatures drop, manatees shelter at these artificial sources to survive. But in recent years, thousands of manatees wintering at the Florida Power & Light Company’s Cape Canaveral Clean Energy Center have died. The reason? Seagrass beds––a primary food source for manatees––are vanishing, killed off by pollution from agricultural, industrial, and residential sources.

This Article documents the historical, political, and regulatory conditions that led to manatees’ reliance on power plants. First, the political …

Strengthening The Rule Of Law In Ecuador: A Conversation With Jhoel Escudero Soliz, President Of The Constitutional Court, Jhoel Escudero, David Collins

Judicature International

No abstract provided.