Digital Commons Network^™

Chevron's 51 Imperfect Solutions., Christopher J. Walker, Neena Menon

Articles

In June 2024, the U.S. Supreme Court eliminated the judicial deference federal agencies previously received for their statutory interpretations, overturning the Court’s landmark 1984 decision in Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc. While Chevron was never binding on state courts, where the balance of powers and state constitutions may require different or no deference to agencies, numerous states have adopted Chevron deference, Skidmore weight, or similar deference regimes for judicial review of agency legal interpretations. Despite these developments, little scholarly attention has been paid to how and why states have developed administrative law’s deference doctrines, how the …

The Basis For Election Exceptionalism In Justiciability And Related Doctrines: Constitutional Compensation In Light Of Purcell, Vikram D. Amar, Evan H. Caminker

Articles

Pursuant to the so-called Purcell doctrine, lower federal courts (and perhaps the U.S. Supreme Court itself) are supposed to refrain from issuing remedies that would alter the rules for election administration in the run-up to Election Day. Whether or not the Purcell rule’s purported justifications are persuasive (e.g., concerns about voter confusion, candidate and campaign expectations, smooth operation of election logistics), one tremendously problematic entailment of Purcell is that elections are held (and candidates are elected and policies are determined) even when serious doubt exists about the legality of the contests under federal statutes and the Constitution. Because of these …

Sustainable Mobility: Machine Learning-Driven Deployment Of Ev Charging Points In Dublin, Ruairí De Fréin, Alexander Mutiso Mutua Mr

Articles

Electric vehicle (EV) drivers in urban areas face range anxiety due to the fear of running out of charge without timely access to charging points (CPs). The lack of sufficient numbers of CPs has hindered EV adoption and negatively impacted the progress of sustainable mobility. We propose a CP distribution algorithm that is machine learning-based and leverages population density, points of interest (POIs), and the most used roads as input parameters to determine the best locations for deploying CPs. The objects of the following research are as follows: (1) to allocate weights to the three parameters in a $6$ km …

Confocal Raman Spectroscopy Coupled With In Vitro Permeation Testing To Study The Effects Of Formalin Fixation On The Skin Barrier Function Of Reconstructed Human Epidermis, Hichem Kichou, Franck Bonnier, Amanda C. Caritá, Hugh Byrne, Igor Choupra, Emilie Munnier

Articles

Confocal Raman Spectroscopy is recognised as a potent tool for molecular characterisation of biological specimens. There is a growing demand for In Vitro Permeation Tests (IVPT) in the pharmaceutical and cosmetic areas, increasingly conducted using Reconstructed Human Epidermis (RHE) skin models. In this study, chemical fixation of RHE in 10% Neutral Buffered Formalin for 24 hours has been examined for storing RHE samples at 4°C for up to 21 days. Confocal Raman Spectroscopy, combined with Principal Components Analysis, revealed the molecular-level effects of fixation, notably in protein and lipid conformation within the stratum corneum and viable epidermis. IVPT by means …

Should Ireland Have Taxed Apple?, Reuven S. Avi-Yonah, Nessa Ní Chasaide

Articles

On September 10 the EU’s Court of Justice issued its long-awaited decision in the Apple state aid case. Surprisingly, it reversed the EU’s General Court decision and held that the European Commission was correct in finding that Ireland had provided prohibited state aid to Apple, and therefore Apple must pay Ireland the €13 billion in taxes that it would have paid but for the illegal subsidy. This state aid case, the largest in the EU’s history, highlights significant issues about the legal governance of corporate tax. This article examines the notable features of the Court ruling, then outlines why we …

Taxation’S Limits, Luís C. Calderón Gómez

Articles

Countless pages have been devoted to the question of why everyone should pay tax, yet its opposite has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity—from parents providing childcare services for their family to consular activities and charities operating animal shelters—seemingly without a convincing explanation. Perhaps because of the dizzying diversity of tax-exempt activities, scholars and policymakers have avoided comprehensively or coherently justifying our exemption regimes.

This Article develops a novel normative theory that …

Don’T Be Cruel: Cruelty, Complicity, Self-Knowledge, And Growth, Sherman J. Clark

Articles

The papers in this symposium, and the larger body of scholarship to which this symposium is a contribution, ask us to attend to the often brutal and inhumane conditions in American jails and prisons. But why should we do that? Why should we confront the suffering of the incarcerated? Why should we ask ourselves whether that suffering is unjust, unnecessary, or even unconstitutional? The main reason, of course, is that we want to remedy those injustices. We care about the suffering of our fellow human beings, and people do not cease to be our fellow human beings merely because they …

Exploring The Characteristics Of Conversational Agents In Chronic Disease Management Interventions: A Scoping Review, Ekaterina Uetova, Lucy Hederman, Robert Ross, Dympna O’Sullivan

Articles

Objective

With the increasing global burden of chronic diseases, there is the potential for conversational agents (CAs) to assist people in actively managing their conditions. This paper reviews different types of CAs used for chronic condition management, delving into their characteristics and the chosen study designs. This paper also discusses the potential of these CAs to enhance the health and well-being of people with chronic conditions.

Methods

A search was performed in February 2023 on PubMed, ACM Digital Library, Scopus, and IEEE Xplore. Studies were included if they focused on chronic disease management or prevention and if systems were evaluated …

The Triumph Of Tax Textualism, Reuven S. Avi-Yonah

Articles

In Varian Medical Systems, the Tax Court held in a unanimously reviewed opinion that the taxpayer was entitled to take a section 245A deduction for an amount treated as a dividend under section 78. Section 78 provides that deemed paid foreign taxes are treated as dividends received for foreign tax credit purposes, thus grossing up the amount of the dividend by the foreign taxes attributable to it before granting the FTC. This provision is needed because otherwise the taxpayer would enjoy both a deduction and a credit for the same foreign tax. Section 245A, however, eliminates the tax on the …

Towards An Iot-Enabled Digital Earth For Sdgs: The Data Quality Challenge, Msb Syed, Paula Kelly, Paul Stacey, Damon Berry

Articles

Digital Earth (DE), a technology offering real-time visualisation of Earth's processes, has shown promising results in aiding decision-making for a sustainable world, raising awareness about individual impacts on our planet, and supporting the United Nations Sustainable Development Goals (UN SDGs) agenda. However, both DE and SDGs face a common obstacle: Data Quality (DQ). This review investigates the challenge of DQ in the context of DE for SDGs and explores how IoT can address this challenge and extend the reach of DE to support SDGs. Furthermore, the study discusses three core aspects; first, the potential of IoT as a data source …

Chenery Ii Revisited, Daniel T. Deacon

Articles

Ever since the Supreme Court’s 1947 decision in SEC v. Chenery Corporation, known as Chenery II, agencies have enjoyed wide latitude to develop policy through individual adjudications in addition to rulemaking. Chenery II has never been completely uncontroversial, and in recent years, calls to overturn or limit it have been expressed in increasingly fervent tones. Agency policymaking by adjudication has emerged as a new front in the struggle over the administrative state.

Against the backdrop of such calls, this Article revisits some of the fundamental questions concerning the Chenery II doctrine. I argue in favor of retaining Chenery II’s core …

The Origins Of The Major Questions Doctrine, Rachel Rothschild

Articles

In a series of recent cases, the Supreme Court has invoked the newly named “major questions doctrine” to strike down agency regulations that protect public health and the environment. Several Justices have argued that while the name “major questions” may be new, these decisions are simply the latest iteration in a longstanding effort of the courts to curtail the explosive growth of the administrative state since 1970. The first paradigmatic example of this line of cases is the 1980 “Benzene” case, in which the Supreme Court set aside the Occupational Safety and Health Administration (OSHA)’s new workplace standards for the …

Theistic Illiberal Constitutionalism: A Review Of Adrian Vermeule’S Common Good Constitutionalism, Kyron J. Huigens

Articles

Adrian Vermeule’s Common Good Constitutionalism drew a remarkable amount of attention from constitutional law scholars when it was published in 2020. About eighteen months later, Vermeule published a piece complaining that the critics had missed the point, that they had ignored the natural law jurisprudence that grounds the work. He was correct. This Review addresses Vermeule’s natural law jurisprudence, emphasizing the fact that it is a religious natural law jurisprudence. His arguments are in the tradition of ScholasticismAristotelian logic incorporated into Christian theology by St. Thomas Aquinas. Scholasticism is a remarkably weak foundation for constitutional jurisprudence. It is a vast …

A Global Model-Agnostic Rule-Based Xai Method Based On Parameterized Event Primitives For Time Series Classifiers, Ephrem T. Mekonnen, Luca Longo, Pierpaolo Dondio

Articles

Time series classification is a challenging research area where machine learning and deep learning techniques have shown remarkable performance. However, often, these are seen as black boxes due to their minimal interpretability. On the one hand, there is a plethora of eXplainable AI (XAI) methods designed to elucidate the functioning of models trained on image and tabular data. On the other hand, adapting these methods to explain deep learning-based time series classifiers may not be straightforward due to the temporal nature of time series data. This research proposes a novel global post-hoc explainable method for unearthing the key time steps …

A Global Wealth Tax?, Reuven S. Avi-Yonah

Articles

Mitt Romney famously said during his 2012 presidential campaign that “corporations are people.” Mindy Herzfeld’s column comparing the proposed 2 percent global wealth tax on billionaires with the corporate minimum tax (pillar 2) raises the opposite question: Are people like corporations for tax purposes? I would say no, for several reasons.

Once More: Digital Services Taxes Should Be Creditable, Reuven S. Avi-Yonah

Articles

In a previous column, I argued that digital services taxes should be creditable as in-lieu-of taxes under section 903. A new analysis by Jane Gravelle sheds further light on this topic but does not change the outcome.

Gravelle makes three arguments against the creditability of DSTs. First, she argues that the whole concept underlying both pillar 1 and DSTs (allocating value to market jurisdictions) is wrong, and therefore they cannot be justified. Second, she argues that DSTs are passed on in full to consumers and that this precludes creditability. Finally, she argues that DSTs are discriminatory excise taxes on U.S. …

Has Cost Sharing Outlived Its Usefulness?, Reuven S. Avi-Yonah

Articles

In her thoughtful column on cost sharing, Mindy Herzfeld explains the history of costsharing arrangements (CSAs) going all the way back to 1966, and then asks several questions, including: “Should the existing CSA regs be scrapped in favor of another regime, or simply eliminated as a choice for taxpayers?”

Comparing Thin And Volume Regimes Of Analog Holograms For Wavefront Sensing, Emma Branigan, Andreas Zepp, Suzanne Martin, Matthew Sheehan, Szymon Gladysz, Kevin Murphy

Articles

Two analog holographic wavefront sensors, for measurement of defocus, have been fabricated as both thin and volume phase transmission holograms in a self-developing photopolymer. This represents the first reported direct comparison of hologram regimes when designed for wavefront sensing. An analysis of the effect of crosstalk in the presence of one other aberration mode (astigmatism X (0/90°), coma X (horizontal), and primary spherical aberration) was carried out with each version of the sensor. The performance of thin and volume analog holographic wavefront sensors was characterized under emulated conditions associated with moderate atmospheric turbulence.

Inclusion4eu: Towards A Framework Of Inclusive Software Design Processes And Practices, Damian Gordon, Andrea Curley, Emma Murphy, John Gilligan, Anna Becevel, Dympna O'Sullivan

Articles

This research is based on a trans-European research project aimed at enhancing software design and engineering practices to promote inclusivity, involving stakeholders from academia, industry, and disability advocacy services. To explore the nature and meaning of inclusion, a number of different approaches to inclusion are outlined, including models of equitable design (Accessible Design, Inclusive Design, Universal Design, and Design for All), User Design processes (Co-Production, Co-Creation, User-Centred Design, Co-Design, and Participatory Design), and Software Engineering Methodologies (Linear, Spiral, and Agile). These three categories of models are combined to form a three-dimensional environment in which software development projects can be mapped …

Knowledge Held Hostage: What The British Library Ransomware Attack Can Teach Us, Moira Fiscus

Articles

The British Library hack and its response serve as a clear example of the vulnerability of institutions of higher learning to such attacks and the importance of maintaining an open dialogue with the public during recovery. This open dialogue is currently lacking as universities attempt to move on and cover up these attacks quickly. This paper aims to start the conversation by providing three examples of institutions that went through a hack that left their services down for a significant period, how it affected those they serve, how these institutions responded, and what information was made public.

Unprincipled All The Way Down, Wilfred U. Codrington Iii

Articles

In 2006, the Supreme Court issued an emergency stay order in Purcell v. Gonzalez. Sparing in words and inattentive to the realities on the ground, the opinion nevertheless made a reasonable and understandable assertion: prior to issuing relief, courts presiding over elections should take into account any harms that judicial orders might cause, particularly in the lead-up to voting, alongside other considerations unique to elections. The statement was general enough to mollify the masses in the short-term. But over the long haul, it has proven to be a vehicle through which important election decisions might be made in less than …

Schrodinger's Dissent: The Hybrid Authority Of A Dissenting Opinion, Christina Frohock

Articles

A dissenting opinion is the Schrodinger's cat of authorities: both the law and not the law simultaneously. Courts and scholars often clarify that a dissenting opinion is not binding. Outside the universe of precedent, that authority defies easy description. Emerging from the pen of a judge wearing a black robe and acting in an official capacity, a dissenting opinion exhibits the form of the law. Yet, beneath that lofty sheen, a dissent exhibits the substance of commentary. A dissenting judge writes to undercut the law, providing a case law coda. This Article describes the traditional categories of authority, primary and …

Systemic Regulation Of Artificial Intelligence, Yonathan Arbel, Matthew Tokson, Albert Lin

Articles

Today's artificial intelligence ("AI") systems exhibit increasing capabilities across a remarkable variety of tasks. The rapid growth in AI ability has caught the attention of policymakers, parliaments, and the United Nations. These entities are increasingly looking towards regulating AI, not only in its particular applications, but as a technology. Yet legal scholarship has thus far offered little to this new and critical regulatory conversation, which has instead been dominated by computer scientists and technologists.

This Article begins the project of assessing AI's broader risks and law's role in addressing them. These risks are wide ranging -they span harms to vulnerable …

Photopolymer Material Durability And Safety In Holographic Diffusers For Visual Applications, Matthew Hellis, Alan Casey, Edoardo Splendi, Suzanne Martin, Matthew Sheehan, Kevin Murphy

Articles

This study introduces novel holographic diffuser applications employing acrylamide- or diacetone acrylamide-based photopolymers, patterned within the volume on a micron scale by a single-beam holographic recording process. These diffusers have previously been presented as potential treatments for amblyopia and diplopia. This work has now been extended to spectrometric analysis to determine their properties under broadband light. Diffusive elements with higher diffusion efficiencies exhibited a marginal reduction (< 5%) in diffusion efficiency across most of the visible spectrum. Given the intended application of these holographic diffusers, cytotoxicity assessments were also performed. This is significant as there is a difference in toxicity between the crystalline acrylamide (classified as a category 3 material) and diacetone acrylamide (classified as a category 4 material). The findings indicated substantially lower toxicity in holograms produced with diacetone acrylamide-based photopolymer. The accelerated ageing of both formulations of holographic diffusers indicated that the acrylamide-based holographic diffusers did not reduce efficacy in the 292 days of ageing. The diacetone acrylamide-based holographic diffusers exhibited reduced efficacy by day 182. Despite this, both formulations have been shown to perform for prolonged periods as the treatment modality would require. These results emphasise that holographic diffusers exhibit minimal spectral impact, and longevity on the scale of treatment regimes which are crucial considerations for their prospective use case as treatments for amblyopia and diplopia.

The Administrative Procedure Act Problem Reconsidered, Reuven S. Avi-Yonah

Articles

Tax Notes contributing editor Ryan Finley’s excellent article on the 3M case1 and the Administrative Procedure Act provides an opportunity to reconsider the damage done to tax law by taxpayers constantly invoking the APA to invalidate regulations or IRS notices.

Digital Barter Taxes: A Legal Defense, Young Ran (Christine) Kim, Darien Shanske

Articles

This short essay, aimed at state legislators, defends digital barter taxes from the most common legal objections.

The Broader Lessons Of Privacy Law, Salome Viljoen

Articles

This Article explores the trend of privacy—and what kind of techno-social or legal effect ought to count as a “privacy harm”—expanding to encompass a growing set of social factors. This big-tent approach to privacy has several virtues. However, it also comes with a few costs. While others have explored the conceptual and doctrinal tradeoffs that an expansive approach to privacy may entail, this Article focuses on a secondary effect the trend toward expansiveness has had on the relationship between privacy scholarship and legal scholarship more broadly. This Article suggests that the internal expansiveness of privacy means that insights developed within …

Raising The Bar: The Nextgen Bar Exam And Contract Drafting, Susan M. Chesler, Karen J. Sneddon

Articles

Set to debut in July 2026, the NextGen Bar Exam will test a broad range of foundational lawyering skills needed in today’s practice of law, including contract interpretation, drafting, and revising. According to the National Conference of Bar Examiners (“NCBE”), this exam is designed “to balance the skills and knowledge needed in litigation and transactional legal practice.” More specifically, the foundational skills that will be tested include drafting and revising contract provisions consistent with the facts, the law, and the client’s objectives, interests, and constraints. The NCBE has indicated that the examinees’ knowledge of the doctrinal subject matter topics, like …

Free Speech Originalism: Unconstraining In Theory And Opportunistic In Practice, Caroline Mala Corbin

Articles

Courts should not apply originalism in freedom of expression cases. Originalists claim that originalism prevents judges from imposing their own views. It does not-not in theory and not in practice. Instead, as the treatment of hate speech bans suggests, it is not principles but outcomes that determine whether and which version of originalism is used. Moreover, a true originalist First Amendment would likely lead to impoverished free speech protections.

Part I provides background on original public meaning originalism, the iteration of originalism currently favored by scholars. It also explains how the theory falls short of its original promise of limiting …

Economic Security And The Separation Of Powers, Kathleen Claussen, Timothy Meyer

Articles

The U.S. Constitution grants Congress the power "[t]o regulate Commerce with foreign Nations," but today the exercise of the foreign commerce power resides primarily with the executive branch. That transfer of control is partly the result of significant delegations of responsibility for managing foreign commerce from Congress to the executive. It is also, however, the result of the securitization of foreign commerce. The executive branch asserts that foreign commerce issues fall under its constitutional powers over foreign affairs, and, thus, that it enjoys authority over foreign commerce that exceeds the scope of congressional delegations.

This Article makes three contributions. First, …