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Let's Break Some Rules: Immodest Proposals For Evidence Reform, Len Niehoff

Articles

In 1975, when the American Bar Association launched LITIGATION, its editors dedicated the entirety of one of the journal's first issues to evidence. Authors included distinguished practitioners, respected judges, and academic giants like Margaret A. Berger, Irving Younger, and Jim McElhaney. Subjects varied, but the articles shared a common sensibility: The recently adopted Federal Rules of Evidence were a good thing.

Physicists As Environmental Experts, Rachel Rothschild

Articles

The question of which scientists are qualified to provide expert guidance in legal controversies is a perennial debate among scholars, judges, and lawyers. Scientists who participate in legal disputes can achieve enormous power and influence, not only over the case at hand but over long-term developments in legal doctrine. While these issues arise in many areas of the law, environmental litigation has been a particularly active site of contestations over epistemic authority. Courts have frequently relied on scientists to understand whether the government is justified in regulating pollution and who may be liable for environmental and public health harms.

This …

Altering Rules: The New Frontier For Corporate Governance, Gabriel Rauterberg, Sarath Sanga

Articles

Corporate law has taken a contractarian turn. Shareholders are increasingly contracting around its foundational rules—statutory rights, the fiduciary duty of loyalty, even the central role of the board—and Delaware courts are increasingly enforcing these contracts. In the one case where they did not, the legislature swiftly overruled the decision and adopted a new statutory provision permitting boards to completely cede their powers to a shareholder by contract. These developments have sparked a polarized debate, with some calling for a return to mandatory rules, while others push for total contractual freedom.

We argue, however, that the best approach lies neither in …

High Tech Touts, Sherman J. Clark

Articles

This essay has three interrelated aims. First, it articulates a set of capacities I call virtues of attention—capacities for intuitive discernment, good judgment about what is worth sustained focus, and the ability to engage deeply with worthwhile things. These are eudaimonist virtues in that they help us live well, not merely act rightly. Second, the essay explores what I call poisonous persuasion: the idea that rhetorical appeals, especially those used in marketing, may not only succeed by appealing to certain desires or habits of mind but may also deepen and entrench them. Third, I bring these insights together to examine …

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

Articles

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 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. On May 22 the Tax Court issued its opinion in Facebook. This was the third case, after Amazon and Veritas, in which the IRS tried to …

Boden Lecture: Taxation Of Autonomous Artificial Intelligence, Reuven S. Avi-Yonah, Lucas Brasil Salama, Herbert Snitz, W. Robert Thomas

Articles

This Article proposes that tax can be a useful supplement to other measures to regulate Autonomous Artificial Intelligence (AAI) and limit its potential harmful effects. This proposal differs from command-and-control regulation of AAI along the lines of European Union legislation that may unduly limit the development of AAI. It also differs from existing proposals to tax AAI to generate revenue to help workers displaced by AAI programs, or to tax the data used by AAI The proposal is based on granting AAI programs like ChatGPT separate legal personhood, like corporate personhood, while incentivizing or requiring their corporate owner to place …

Statutory Liquidation, Daniel Deacon

Articles

When might practice by the political branches settle the meaning of legal text? That question has mostly been taken up in the constitutional setting, with one strand of scholarship taking inspiration from Madison's statement in Federalist No. 37, that "{a}ll new laws ... are considered as more or less obscure and equivocal until their meaning be liquidated and ascertained by a series ef particular discussions and aqjudications." The prospect that post-enactment practice might liquidate the meaning of statutory text has been comparatively underexamined. That's not surprising. Under modern textualism, post-enactment considerations would seem to have little place. And under Chevron …

Reparations For Colonialism: Beyond Legal Responsibility, Steven R. Ratner

Articles

Reparations for colonialism and colonial-era atrocities have moved from an unrealized demand of citizens, politicians, and thinkers in the Global South to a project with some results in the real world. Key markers include the return of numerous art objects from museums in the Global North to their countries of origin; the release of the Caribbean Community and Common Market’s (CARICOM) proposal for reparations; and Namibia’s agreement with Germany on compensation for the German genocide against the Herero people in 1904–08 —along with the resultant controversy. These developments follow earlier claims for reparations directed to—and their eventual acceptance by—the governments …

The Law Of Energy Abundance, Alexandra B. Klass, Matthew Appel

Articles

For the first time in decades, electricity demand in the United States is increasing due to the growth of data centers to power artificial intelligence, new manufacturing hubs, and transportation electrification. At the same time, coalfired power plants have been closing in response to competition from lower cost natural gas and renewable energy. Clean energy is being rapidly deployed to replace fossil fuels but not quickly enough to address concerns about demand growth and grid reliability. Accordingly, there is a growing imbalance between electricity supply and demand in many regions of the country that threatens to increase electricity prices and …

Reckoning With Social Policy In Utility Regulation, Alexandra B. Klass, Gabriel Chan

Articles

State public utility regulation in the energy sector is undergoing a rapid transformation driven by public and private investment in clean energy deployment, the corresponding threat to incumbent fossil fuel interests, and growing demands for energy justice. This transformation will impact many aspects of societal well-being—from energy insecurity in disadvantaged communities to dramatic shifts in energy-sector employment—so it is unsurprising that public utility commissions would engage with social policy concerns. However, for decades, state courts and utility stakeholders have admonished commissions that they are economic regulators and that their jurisdiction does not include social policy. This Article shows that state …

The Perils Of Pseudo-Textualism, Reuven S. Avi-Yonah

Articles

How much freedom does the IRS have to interpret the code?

In recent years, the Supreme Court and lower courts have put significant barriers in front of the IRS’s ability to interpret the code as it wishes. The question is to what extent the IRS can live with the barriers of textualism, nondeference, the major questions doctrine, nondelegation, and the Administrative Procedure Act. Of these, textualism seems to be the most problematic because it is the hardest to fix. The major questions doctrine rarely applies to statutory tax cases. Nondeference based on Loper Bright can be restricted by Congress adding …

Was The Niit A Treaty Override?, Reuven S. Avi-Yonah

Articles

Three court decisions have recently addressed the interaction of the NetInvestment Income Tax (NIIT) and U.S. tax treaties. The issue waswhether the treaty provided an independent basis for crediting a foreigntax against the NIIT, because no such credit is available under the Code.First,in Toulouse, the Tax Court held that there was no treaty-based credit.Second,in Christensen, the Court of Federal Claims held that a treaty-based credit wasavailable, distinguishing Toulouse.Third, in Bruyea, the Court of Federal Claimsissued a broader opinion that allowed the credit.

Fletcher's Uncertainty Principle, Matthew L.M. Fletcher

Articles

am here to talk about the equal protection challenges facing Indian Country. I am going to give you my thesis right off the bat, which is that Haaland v. Brackeen decided the equal protection issue for us already, and we should behave as if it is decided.

I will explain what I mean by that. But first, let’s talk about what we will call the Mancari rule. The Mancari rule is fundamentally what Indian law is about, and it goes something like this—I am going to more or less paraphrase the guiding principle of Morton v. Mancari from 1974. Any …

Nanaboozhoo And Derrick Bell Go For A Walk, Matthew L.M. Fletcher

Articles

When the Anishinaabeg were new to Anishinaabewaki, they knew little about how to fend for themselves. The animals and plants took pity on them and taught the Anishinaabeg. One winter, as the food stores of the Anishinaabeg were running out, an ininaatig (maple tree) saw an Anishinaabe innini (man) weakly scavenge for food. The ininaatig decided to offer part of itself to the Anishinaabeg. The ininaatig told the innini to cut off a branch. Ininaatigwabo, delicious, thick maple syrup, oozed from the stump. There was enough to feed the innini for many days. And there were many, many ininaatigoog …

The Sovereignty Problem In Federal Indian Law, Matthew L.M. Fletcher

Articles

There is a sovereignty problem in federal Indian law-namely, that the federal government's sovereign defenses prevent tribal nations and individual Indian people from realizing justice in the courts. Often, compelling tribal and Indian claims go nowhere as the judiciary defers to the interests of the United States, even where Congress has expressly stated its support for tribal interests. Conversely, tribal judiciaries allow claims to proceed to the merits, invoking customary and traditional law to hold tribal governments accountable.

Sovereignty theory helps to explain why justice can be done in one court system but not another. But federal, state, and tribal …

The Birth Of The Franchised Dealer Model, Daniel A. Crane

Book Chapters

Chapter 1 traces the history of the franchise dealer model of car distribution, from the early wild west days of the internal combustion automobile to the political confrontations between Detroit’s Big Three and the “mom and pop” car dealers during the mid-twentieth century. The chapter examines the thinking of legendary management figures such as Henry Ford and Alfred P. Sloan, explains the dealer protection rationale behind state franchise dealer laws, and shows how the legacy car companies largely acquiesced in those laws until Tesla’s entry onto the scene.

Blood Quantum And The Auto-Colonization Of The Michigan Anishinaabek, Matthew L.M. Fletcher

Book Chapters

Anishinaabe storyteller Basil Johnston described the chronological path of life in four stages, what he called the four hills of life. The first stage, linked to the East, is infancy and early childhood, a time of preparation and listening. The second stage, linked to the South, is youth, a time of doing things. The third stage, linked to the West, is adulthood, a time of vision. The fourth stage, linked to the North, is Old Age, a time of the fulfillment of the vision and a time of sacred learning and teaching.

The twelve Michigan Anishinaabek tribal nations are in …

Gregory, Textualism, And Tax Shelters, Reuven S. Avi-Yonah

Articles

In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah suggests that courts should adopt a consequentialist approach to tax shelter litigation that would acknowledge the long- term risks of enabling tax shelters and seek to prevent their recurrence. In his excellent article on Gregory v. Helvering, David Elkins says that the common assumption that the case was about abuse of the tax-free reorganization provisions of the code is mistaken. Therefore, he argues, both Judge Learned Hand and the Supreme Court were wrong when they focused on whether the transaction was a “reorganization” as intended by Congress. Instead, they should have …

Lunar Refueling: Legal Issues And Suggested Solutions, Francesca Giannoni-Crystal

Journal of Law and Mobility

The establishment of settlements and economic activities on the Moon is expected to occur in the near future, positioning the Moon as a critical hub for continued exploration of the Solar System. Central to this development is the creation of a lunar refueling industry, which will play a pivotal role in supporting lunar activities and fostering further exploration.

Lunar refueling, which includes extracting local resources like lunar ice water to obtain hydrogen, offers key benefits, such as reducing the need for resupply missions from Earth, lowering launch costs, extending mission capabilities, and enabling launches from the Moon, which are more …

Free To Be You But Not Me?, Leah Litman

Reviews

In Gendered Liberty, Prof. Laura Portuondo presents a doctrinal puzzle: While claims to individual liberty are in decline in some spaces, they are ascendant in others. As Portuondo describes things, constitutional law has become increasingly hostile to claims by people who seek to defy gendered stereotypes. That includes the women who, for whatever reason, do not want to become mothers when they are pregnant, as well as the women whose lives, health, or fertility would be in jeopardy if they became mothers. The Supreme Court overruled their claims to liberty in Dobbs v. Jackson Women’s Health Organization.

Man On Mars: How Can International Space Law Limit The Environmental Consequences Of The Coming Rush For Resources In Space, Elizabeth Anne Henderson

Michigan Journal of International Law

The body of international law governing space has stood at a standstill for decades. The five central treaties regulating this area of law are not only vague, but they have also become a hindrance to the global community’s ability to address the rapidly intensifying second space race. The treaties do not adequately state who space belongs to, who is entitled to take advantage of the natural resources of celestial bodies, or what protections are afforded to celestial environments in the face of impending mining and resource extraction projects. This impasse within international law has not stopped entrepreneurs and corporations from …

Next In Line: Addressing The Constitutional And Policy Problems With The Current Presidential Line Of Succession, Arian Carlo Rubio

University of Michigan Journal of Law Reform

The presidential line of succession is a critical component of the United States government, designed to ensure continuity and stability in the executive leadership during crises. This Note examines the current statutory provisions concerning presidential succession to identify constitutional ambiguities and practical challenges that could undermine governmental operations during unforeseen emergencies.

Through a detailed analysis of historical instances, such as the incapacitation scenarios of past presidents and recent threats to government officials, including the COVID-19 pandemic and a rise in political violence, this Note highlights the risks posed by the existing succession framework. The ambiguity primarily revolves around the roles …

Lawyers And The Abuse Of Government Power, Margaret Tarkington

University of Michigan Journal of Law Reform

The legal profession needs to amend the rules of professional conduct to protect our constitutional system of government from those most likely to effectively undermine it: lawyers. The historic federal indictment against President Donald Trump for conspiring to stay in power after losing the 2020 presidential election included five attorney co-conspirators: Rudy Giuliani, John Eastman, Sidney Powell, Jeffrey Clark, and Kenneth Chesebro. Eight lawyers were indicted in Georgia on similar charges.

Lawyers weren’t just involved in Trump’s plot; they devised and enabled it. Rather than accurately advise Trump that he had lost and needed to concede, lawyers crafted a plan …

Law Enforcement Privilege, Rebecca Wexler

Michigan Law Review

You can’t question a secret you haven’t been told. The criminal legal system depends on fair and open proceedings to expose and regulate unlawful and unconstitutional police conduct through the courts. If police can use claims of secrecy to systematically thwart criminal defendants’ access to evidence, judicial review will fail. And yet that is exactly what is happening under a common-law doctrine called the “law enforcement privilege.” The privilege empowers police and prosecutors to rely on the results of secret investigative methods while withholding information from the defense about how those methods work. It risks perpetuating unconstitutional conduct, enabling wrongful …

Younger And Older Abstention, Fred O. Smith Jr.

Michigan Law Review

When victims of systemic rights violations in state criminal proceedings seek federal court relief, governmental defendants often ask federal courts to abstain for reasons of federalism. These arguments frequently disregard the Supreme Court’s emphasis that abstention is a narrow exception to federal courts’ duty to exercise jurisdiction. Lower federal courts are increasingly employing a form of “free-floating federalism,” diverging from the Supreme Court’s careful balance between comity and individual rights. This has led to lower courts’ significant expansion of criminal abstention doctrine, leaving severe irreparable harm unaddressed in an increasingly broad range of settings, such as pretrial detention and child …

Spending Clause Standing, Edward Webre Plaut

Michigan Law Review

The Biden Administration’s American Rescue Plan Act allotted almost $220 billion to state, local, and tribal governments to help combat the COVID-19 pandemic. This money, the Coronavirus State and Local Fiscal Recovery Fund, gave recipients wide spending discretion to address their struggling economies. But the legislation had one key limitation: Recipients could not use the money to “directly or indirectly” cut their taxes. If a recipient violated this “Offset Provision,” the Department of the Treasury might recoup the funds.

Nearly two-dozen states alleged that the Offset Provision was unduly coercive and ambiguous, violating the Spending Clause. However, with no threatened …

Standalone Municipal Liability, Avery Figo Comar

Michigan Law Review

Under Monell v. Department of Social Services, municipalities may not be held liable for constitutional violations attributable to an errant employee’s actions. Instead, Monell dictates that municipal liability is appropriate only when the municipality itself is “the moving force” behind the constitutional violation. The Fourth and Fifth Circuits, based on a flawed reading of the Supreme Court case City of Los Angeles v. Heller, adopt an inapposite approach to the relationship between municipal and individual liability. Although every other circuit allows municipal claims to proceed absent any individual claim arising from the same underlying facts, the Fourth and …

After Courts: Democratizing Statutory Law, Ryan D. Doerfler, Samuel Moyn

Michigan Law Review

In Federalist No. 78, Alexander Hamilton argued for locating interpretive authority over law separately from those institutions tasked with formulating it. Hamilton’s vision, never accurate as a description of American practice, has not been credible for a long time. To the extent enormous power is still allocated to judges, our legal institutions have been out of step with our legal theory, which has long regarded them as political actors and policymakers. More practically, every term it is clearer and clearer that the role of the Supreme Court in statutory cases (including checking administrative rulemaking and other processes) is, if anything, …

As The Rainstorm Continues, Must We Throw Out The Raincoat Too? Private Enforcement Of Section 2 Of The Voting Rights Act, Derek A. Zeigler

Michigan Law Review

For almost six decades, the Voting Rights Act (VRA) has been a bulwark against the worst impulses of government actors who would rather manipulate the rules to stay in power than vigorously compete on the battleground of ideas. In the modern era, the U.S. Supreme Court has routinely weakened the Act’s protections, including its core remaining enforcement provision, Section 2, which protects voters from racially discriminatory policies. Today, Section 2’s continued vitality is at risk. In November 2023, the Eighth Circuit held that Section 2 lacks an implied private right of action—a decision at odds with three of its sister …

Front Matter

Michigan Law Review

Front Matter for Volume 123, Issue 6 of Michigan Law Review