Digital Commons Network^™

Is The Obbba Compatible With Pillar 2?, Reuven S. Avi-Yonah

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In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah compares House and Senate sections of the One Big Beautiful Bill Act and examines the potential effect on international tax relations. On May 22 the House of Representatives passed the One Big Beautiful Bill Act (OBBBA). The House version of the OBBBA extended the Tax Cuts and Jobs Act tax cuts but did not significantly change its international provisions. It did, however, contain proposed section 899, which would have imposed enhanced taxation on residents and corporations from countries that have “discriminatory or extraterritorial taxes,” defined to include primarily the undertaxed profits …

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

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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 …

The Irs Approach To Periodic Adjustments: Losing Bet Or Royal Flush?, Jeffery M. Kadet, Reuven S. Avi-Yonah, David G. Chamberlain, Stephen L. Curtis

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In this article, the authors argue that GLAM 2025-001 is consistent with the terms and purposes of the commensurate with income provision, relevant legislative history, and applicable case law and that the IRS approach to commensurate with income enforcement is a valid application of discretion delegated by Congress to the Treasury under Loper Bright.

Consensus And Conflict Over Context: Select Criminal Law And Procedure Cases From The Supreme Court's 2024-25 Term, Eve Brensike Primus, Elena Schultz

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In its 2024-2025 Term, the Supreme Court emphasized the utility—and necessity—of context-based, fact-sensitive analyses throughout its criminal law and procedure cases. Though the Justices sparred over how to derive meaning from factual, structural, legal, and historical contexts, they tended to agree that courts should not be artificially restricted from considering the breadth of the record before them.

Periodic Adjustments And The Arm's Length Principle, Reuven S. Avi-Yonah

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The Internal Revenue Service (IRS) recently issued AM 2025-001, whichrepresents a significant change in its interpretation of the periodic adjustment rules for transfers of intangibles within a multinational and forcost-sharing agreements.Arguably, this finally brings the IRS into compliancewith the “commensurate with income” language added to Code Sec. 482 in1986.

Hypnosis And Mindfulness Audio Recordings For Reducing Fatigue In Individuals With Multiple Sclerosis: A Randomized Controlled Study, Mark P. Jensen, Susan Robles, Michael G. Nash, Susanne May, Dwan M. Ehde, Melissa A. Day, Owen Gottlieb, Laurence I. Sugarman, Kevin N. Alschuler

Articles

Background

Fatigue is a common problem in individuals with multiple sclerosis (MS).

Objective

The objective was to evaluate the effects on fatigue of having 4 weeks of

access to audio recordings of therapeutic hypnosis (HYP) and mindfulness meditation

(MM) practices.

Methods

A total of 333 individuals with MS and fatigue were randomly assigned to

one of the three treatment conditions for 28 weeks: (1) access to therapeutic HYP audio

recordings, (2) access to MM audio recordings, or (3) no access to recordings

(treatment as usual or TAU). Fatigue impact (primary outcome) and other outcomes

were assessed at 4, 16, and …

Accuracy And Repeatability Of Autorefraction In Young Adults: A Comparison Of Cycloplegic And Non-Cycloplegic Methods, Megan Doyle, Veronica O'Dwyer O'Dwyer, Michael Moore, Síofra Harrington

Articles

Clinical Relevance: Cycloplegic refraction remains crucial in young adults, where accommodative activity can obscure accurate refractive status. Autorefractor repeatabil­ity is essential for precise optical correction and refractive error categorisation in clinical and research settings.

Background: Cycloplegic autorefraction is recommended for individuals up to 20 years to prevent hyperopia underestimation and myopia overestimation. This study evaluated differences between non-cycloplegic and cycloplegic spherical equivalent refraction following cyclopentolate hydrochloride (cycloplegic agent) administration in young adults. This study also explored whether this difference varied by refractive status (hyperopia (≥1.00D), emmetropia ( >−0.50, < 1.00D), myopia (≤-0.50D)) or pre- instillation of proxymetacaine hydrochloride and whether cycloplegia improved autorefractor repeatability.

Methods: Participants were 182 young adults (17–30 years) (mean (standard deviation): 21.66 …

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

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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 …

Problems Of Compliance In Election Law, Lisa Marshall Manheim

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Elections do not operate in perfect compliance with the law. Instead, irregularities are routine and, to some extent, inevitable. The law of elections responds to this tension by recognizing that only some legal irregularities, under only some circumstances, have even the potential to invalidate an electoral process. One manifestation of this response involves variable standards of compliance. Doctrines implicated by these standards recognize that some election rules require only substantial compliance, rather than strict compliance, to be considered fulfilled. These compliance standards serve a vital role in election law regimes across the country. The basic operation of these standards is, …

Statutory Liquidation, Daniel Deacon

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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 …

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

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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 …

An Alternate History Of Chevron, With A Lesson For Today, Michael E. Herz

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It is a banal truism that judicial deference to agency decisionmaking enables the executive branch to pursue its agenda, whatever that agenda may be. That was obvious to all in the early years of the Chevron decision, which was greeted enthusiastically on the right and skeptically on the left. In Chevron itself, and for a while thereafter, deference advanced the Reagan deregulatory program. Over the years, a subtler conclusion gained consensus: overall and in the long haul, judicial deference is likely to have a net pro-regulatory impact. Hence the right’s hardened opposition to Chevron leading up to its demise. But …

Intuitions In Tort Law And Theory, James A. Macleod

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This Essay highlights the many ways that ordinary conceptual and moral intuitions shape the development of tort law. It further argues that, for a range of doctrinal and institutional reasons, such intuitions deserve a central place in tort theorists’ efforts to explain, predict, justify, and reform the law of torts. Finally, given the stakes for both positive and normative tort theory, the Essay emphasizes the need for more systematic empirical research into the content and operation of people’s tort-relevant intuitions.

The Impossibility Of Religious Equality, Zalman Rothschild

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The Supreme Court has recently adopted a new rule of religious equality: Laws unconstitutionally discriminate against religion when they deny religious exemptions but provide secular exemptions that undermine the law’s interests to the same degree as would a religious exemption. All the Justices and a cadre of scholars have agreed in principle with this approach to religious equality. This Essay argues that this new rule of religious equality is inherently unworkable, in part because it turns on treating that which is religious the same as its secular “comparators.” But religion is not comparable to anything neither in terms of its …

The Violence Of Bright Lines, Terrell Woolfolk, Kathryn E. Miller

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The U.S. Supreme Court interprets the Eighth Amendment to prohibit members of certain groups from serving extreme punishments, such as the death penalty and life without parole. For example, the Court has long banned death sentences for people with intellectual disability and for those who were under eighteen years old at the time of their crime. More recently, in Graham v. Florida and Miller v. Alabama, the Court extended this reasoning to sentences of life without parole for those under eighteen—prohibiting the sentence altogether for nonhomicide crimes and barring its mandatory imposition for homicides.

Many scholars and advocates have applauded …

Response: Diagonal Representation, Alma Magaña

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A lot has been written about the crisis of indigent defense and the plethora of factors that have led to the crisis, like the lack of guidance on how indigent defense providers can most efficiently distribute their insufficient resources. This lack of guidance has left jurisdictions across the country to their own devices, resulting in a national landscape of very different models, each with its own variations of the same problems plaguing indigent defense.

Decision-Making Supports And Cognitive Decline, Rebekah Diller

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For persons with a range of cognitive disabilities, supported decision-making, rooted in a human rights approach to disability, has emerged as a tool that permits them to make legally binding decisions and avoid guardianship. As supported decision-making policy has evolved in the United States, state statutes have primarily focused on formal agreements through which individuals can designate trusted supporters to assist in obtaining information, processing that information, and communicating a decision. This Article argues that supported decision-making has promise for preserving the autonomy of persons living with dementia, but that the model of a supported decisionmaking agreement embodied in the …

Towards The Faa's Next Century: Clarifying Disclosure Requirements In Arbitration, Andrea K. Schneider, Brian Farkas

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This essay provides a roadmap to the current landscape of neutrality and disclosure. It then suggests three possible reforms to the FAA that would provide better guidance to arbitrators, parties, and courts. Moreover, this essay argues that if the FAA cannot be sufficiently amended, states should take the lead. States can continue to more clearly outline disclosure requirements and enforce clearer standards than the current version of the FAA.

Detection Of Radiosensitive Subpopulations Ex-Vivo With Raman Microspectroscopy, Aidan D. Meade, Adrian Maguire, Jane Bryant, Daniel Cullen, Dinesh Medipally, Lisa White, John Armstrong, Mary Dunne, Emma Noone, Shirley Bradshaw, Marie Finn, Aoife M. Shannon, Orla L. Howe, Fiona M. Lyng

Articles

Although significant advances in understanding the molecular drivers of acquired and inherited radiosensitivity have occurred in recent decades, a single analytical method which can detect and classify radiosensitivity remains elusive. Raman microspectroscopy has demonstrated capabilities in the objective classification of various diseases, and more recently in the detection and modelling of radiobiological effect. In this study, Raman spectroscopy is presented as a potential tool for the detection of radiosensitivity subpopulations represented by four lymphoblastoid cell lines derived from individuals with ataxia telangiectasia (2 lines), non-Hodgkins lymphoma, and Turner's syndrome. These are classified with respect to a population with mixed radiosensitivity, …

Impact Of Proxymetacaine On The Dynamics Of Cyclopentolate In White 6- To 7-Year-Olds, Megan Doyle, Veronica O'Dwyer, Síofra Harrington

Articles

Purpose: This study compared the efficacy of cyclopentolate hydrochloride at 10-, 20- and 30-min post-instillation in White 6- to 7-year-olds, with and without prior instillation of proxymetacaine hydrochloride. The primary aim was to determine if accurate autorefraction values can be obtained sooner than the current standard of 30-min post-cycloplegia. The secondary aim was to investigate whether proxymetacaine hydrochloride enhances the efficiency of cyclopentolate. Methods: Participants were 112 White 6- to 7-year-olds from the Child Eye Health Study. The right eye received 0.5% proxymetacaine hydrochloride and 1.0% cyclopentolate hydrochloride, and the left eye received only 1.0% cyclopentolate hydrochloride. Non-cycloplegic and cycloplegic …

A Critical Review Of Consumer Perception And Environmental Impacts Of Bioplastics In Sustainable Food Packaging, Junjie Lin, Amit K. Jaiswal, Swarna Jaiswal

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As awareness of environmental issues deepens and the demand for sustainability grows among societies, businesses, and consumers, minimizing the environmental impact of food packaging has become increasingly important. Bioplastics offer a promising solution due to their use of renewable resources (such as plants), their biodegradability, and their ability to retain the protective properties of traditional plastics. This review discusses recent advancements and trends in sustainable food packaging, emphasizing the role of bioplastics. Several typical types of bioplastics are introduced, along with an analysis of their advantages and limitations. Furthermore, this study investigates consumers' attitudes toward bioplastic food packaging, emphasizing their …

Driving Impactful Change: Entrepreneurial Insights For Social Responsibility In The Irish Context, Anna Zherdeva, Deirdre Mcquillan, Lucia Morales

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Today’s volatile situation at the global level, provoked by a significant rise in Economic and Political Uncertainty, emerged as an answer on countries attempts to manage the climate change crisis, armed conflicts, the rising cost of living, a growing divide between the more prosperous Global North and the poorest Global South that are reflected on the emergence of multifaceted, multiple and long-lasting crises. During periods of heightened instability and economic uncertainty, businesses struggle to build trusting relationships with stakeholders as they seek to reduce costs. Additionally, companies seek deep engagement as they confront the costs associated with sustainability challenges and …

From A Spectrum To Diagnosis: The Integration Of Raman Spectroscopy And Chemometrics Into Hepatitis Diagnostics, Muhammad Kashif, Hugh J. Byrne

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Hepatitis, most importantly hepatitis B and hepatitis C, is a significant global health concern, requiring an accurate and early diagnosis to prevent severe liver damage and ensure effective treatment. The currently employed diagnostic methods, while effective, are often limited in their sensitivity, specificity, and rapidity, and the quest for improved diagnostic tools is ongoing. This review explores the innovative application of Raman spectroscopy combined with a chemometric analysis as a powerful diagnostic tool for hepatitis. Raman spectroscopy offers a non-invasive, rapid, and detailed molecular fingerprint of biological samples, while chemometric techniques enhance the interpretation of complex spectral data, enabling precise …

The New Glass Ceiling, Andrea K. Schneider, Abigail R. Bogli, Hannah L. Chin

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Until the last decade, gender inequality in the legal profession was selfevident. Law school classrooms and law firm offices were overwhelmingly filled with men. In recent years, women have outnumbered men in law school classes and reached parity with men among first-year associates. These developments have created the misperception that gender equality has been achieved. In this Article, we challenge this complacency. We present new evidence from a detailed case study of law firms in a midsize city, showing that women remain underrepresented in leadership roles and underpaid relative to their colleagues. We then show how the limited opportunities and …

Winter Solstice Phenomenon At Newgrange: Research Report 2024, Frank Prendergast

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This report, commissioned by the National Monuments Service presents a comprehensive analysis of the high-resolution photographic and video recordings of the solar illumination inside the burial chamber at Newgrange passage tomb, located within the UNESCO World Heritage Site of Brú na Bóinne – Archaeological Ensemble of the Bend of the Boyne.

New Legal Realism At 20: Rethinking Law In An Era Of Populism And Social Movements, Jeffrey Omari, Pablo Rueda-Saiz, Richard Ashby Wilson

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This Article critically examines the New Legal Realism (NLR) movement on its twentieth anniversary and illuminates its distinctive intellectual contributions. In evaluating NLR's unique methodological and substantive contributions, we explore the movement's relationship to other interdisciplinary theories and empirical approaches to law. NLR approaches show a commitment to a comparative, cross-national exploration of legal phenomena while allowing for grounded generalizations about the relationship between law and society. NLR approaches embrace a diverse range of methods and emphasize the importance of "looking up, down, and sideways." Notably, NLR embraces both "top-down" and "bottom-up" methods, providing comprehensive insights into the intricate interactions …

Three Proposals For Fixing The Tcja, Reuven S. Avi-Yonah

Articles

The year 2025 promises to be important in U.S. tax history for three reasons. First, the expiration of the individual provisions of the Tax Cuts and Jobs Act means that Congress is very likely to enact important tax legislation to prevent tax increases for millions of individual taxpayers. Second, a new administration frequently means tax legislation, typically through budget reconciliation if the same party controls Congress (1981, 1993, 2001, 2017, 2022). Third, the trifecta of Supreme Court decisions in 2024 (Moore, Corner Post, and Loper Bright) suggests that there may be a spike in litigation challenging various tax provisions as …

Next Steps In Online Courts: Accelerating Access To Justice Through Court Technology, J.J. Prescott

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For more than a decade, state courts have been expanding access to justice by adopting online dispute resolution (ODR) platforms and other outward-facing communication technologies. At a deep level, these reforms aim at improving society by bolstering the rule of law. At a surface level, these innovations recognize that the justice system works better when courts and law are easier and less costly to understand and use. In important respects, these efforts have been a success. The accessibility of many state courts is considerably more robust today than it was ten years ago, at least for small-stakes cases, like traffic …

Disability Discrimination By Clinical Algorithm, Elizabeth Pendo, Jennifer D. Oliva

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In response to America’s escalating drug poisoning crisis, the federal government has funded, incentivized, and mandated that states adopt and implement prescription drug monitoring programs (“PDMPs”) to electronically surveil controlled substances and other “drugs of concern.” State PDMPs utilize proprietary, predictive software platforms that deploy algorithms to determine whether a patient is at risk for drug misuse, drug diversion, doctor shopping, or substance use disorder. PDMPs have never been validated by a federal agency or peer review, yet states have mandated their use throughout the health care delivery system.

Research demonstrates that clinical overreliance on the risk scores generated by …

Colonizing By Contract, Emmanuel H. Arnaud

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Since 1898, Puerto Rico has been a territory of the United States, meaning that Congress wields plenary power over the Island. Although scholars have highlighted the history and some modern manifestations of this power, conversations about how plenary power affects the territories have largely ignored constitutional criminal procedure.

This Article is the first to center the territory’s criminal legal system within the broader debate over the exercise of plenary power. In doing so, it fills significant gaps in the constitutional and criminal law literature on the territories by uncovering how the federal government’s plenary power affects local criminal adjudication. This …