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The Emerging Framework For The Recognition & Enforcement Of Annulled Arbitral Awards In U.S. Jurisprudence, Sarah Klim

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The recognition and enforcement of foreign awards are governed almost universally by the United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards (the "New York Convention"). However, this recognition and enforcement necessarily invokes national judicial power. The New York Convention does not devise a harmonized set of rules for courts to follow when faced with a request to recognize and enforce an annulled award. This has resulted in divergent approaches by national courts, which derive "not from any perversity of judges but from good faith variants in perspectives on how to construe the treaty."  This paper seeks …

Annual Survey Of Georgia Law: Legal Ethics, Patrick Longan

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This Survey covers the period from June 1, 2024–May 31, 2025.1 The Article discusses developments with respect to lawyer discipline, bar admission and reinstatement, malpractice, ineffective assistance of counsel, disqualification of counsel, judicial misconduct and recusal, attorney’s fees and liens, contempt and other sanctions, unauthorized practice of law, attorney-client privilege, prosecutorial misconduct, amendments to the Georgia Rules of Professional Conduct, advisory opinions, one miscellaneous matter, and potential reforms to the delivery of legal services.

Our Partisan Supreme Court And An Essential First Step Toward Reclaiming What's Been Lost, Gary Simson

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Partisan decision-making by even only one Supreme Court Justice in a single case is not a trivial matter. The ill effects are greatly compounded when five or more Justices of a similar partisan bent regularly deliberate about, and decide, cases in a partisan way. At that point, we’ve got what can fairly be described as a partisan Supreme Court.

I argue in this Article that, to all of our great misfortune, a partisan Supreme Court is very much what we’ve got today. On a more hopeful note, though, I also argue that although reforming the Court to be a much …

The Dangers Of Denying Prosecutorial Independence: Wrongful Convictions, Official Misconduct, And Public Corruption, Meagan R. Hurley

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In recent years, desires to limit prosecutorial discretion have become the focus of a national dialogue on the authority of the elected officials, allegations of their misconduct, and the need for stronger accountability measures. Legislatures across the country have considered a slew of bills aimed at diminishing prosecutorial power by prohibiting “progressive” office policies, creating oversight commissions, and promulgating simplified processes to recall or remove prosecutors entirely. In various jurisdictions, those proposals are now coming to fruition. While heightened scrutiny for some of the legal system’s most powerful leaders may seem attractive, an analysis of national trends aimed at curtailing …

Lawyer Ceos, M. Henderson, Irena Hutton, Danling Jiang, Matthew Pierson

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Colonial Experiences And Contemporary Laws, Adam Chilton, Yun-Chien Chang, Nuno Garoupa, Mila Versteeg

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Criminal Procedure In A Time Of Abolition, Adam Davidson

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How Are Ideologies False? A Reconstruction Of The Marxian Concept, Brian Leiter

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Gender Equality In World Athletics: Transnational Norm Development By Private International Organizations, Michele Krech

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A Natural Law Approach To Parental Rights, Richard Epstein

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Judicial Economy In The Age Of Ai, Yonathan A. Arbel

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Individuals do not vindicate the majority of their legal claims because of access to justice barriers. This entrenched state of affairs is now facing a disruption. Lawyers and non-lawyers alike are adopting artificial intelligence (AI) tools to perform legal tasks tools that sharply reduce the costs of generating legal materials. There is finally hope that AI might allow many more to access justice.

Paradoxically, what we gain in access to justice we might lose in the delivery of justice. The problem is not that AI tools are ineffective. Indeed, they are even more effective than most realize affecting every stage …

The Three Lives Of Mamengwaa: Toward An Indigenous Canon Of Construction, Matthew L.M. Fletcher

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For too long, tribal judiciaries have been an afterthought in the story of tribal selfdetermination. Until the last half-century, many tribal nations relied on federally administered courts or had no court systems at all. As tribal nations continue to develop their law-enforcement and police powers, tribal justice systems now play a critical role in tribal self-determination. But because tribal codes and constitutions tend to borrow extensively from federal and state law, tribal judges find themselves forced to apply and enforce laws that are poor cultural fits for Indian communities—an unfortunate reality that hampers tribal judges’ ability to regulate and improve …

Keynote: Promoting Disability Equality Behind Bars, Margo Schlanger

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A few years back, I finished a five-year appointment as a “settlement monitor” in a state prison system for a civil rights case about deaf and hard-of hearing people incarcerated there. With the consent of the parties, I had been appointed by a federal court to spend time in the state’s prisons, talking to prisoners and staff, and reviewing records and facilities. I saw some obvious problems. I recall one deaf prisoner; he used American Sign Language to communicate and could not speak at all. He was found to have committed a disciplinary infraction at a proceeding where he could …

Ai And Tribal Court Practice, Matthew L.M. Fletcher

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American Indian tribal court practice resides at the intersection of two difficult legal problems. First, because tribal justice systems are usually very young and dynamic, awareness and analysis of tribal law is underdeveloped. Second, because tribal nations are not governed by state or federal law, tribal law is culturally unique. Tribal court practitioners often find that even routine legal matters will involve questions of first impression in the jurisdiction. All of this is to say tribal court jurisprudence is intensely jurisgenerative.

Because tribal law is often unsettled or indeterminate, the costs of discovering and applying this law are occasionally high. …

Should Congress Reform The Accumulated Earnings Tax?, Reuven S. Avi-Yonah

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In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains why the shifting landscape of the corporate tax rate requires congressional intervention. The Tax Cuts and Jobs Act 2017 permanently cut the corporate tax rate from 35 percent to 21 percent, and the Republican victory in the 2024 presidential election means that the rate is unlikely to be raised in the next four years. This means that there is, once again, a large disparity between the top individual tax rate of 37 percent (scheduled to increase to 39.6 percent in 2026 unless Congress acts) and the corporate rate. The corporate …

Should Harvard And Other Large Nonprofits Be Taxed?, Reuven S. Avi-Yonah

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In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah examines justifications for exempting Harvard University and other large nonprofits from tax and argues that treating those organizations like large C corporations would not be such a bad thing. The proposal to subject large university endowment investment income to the corporate tax rate of 21 percent instead of the current 1.4 percent rate has engendered significant debate. More recently, President Trump’s threat to strip Harvard University of its tax-exempt status and treat it as a taxable corporation has likewise been controversial. In their recent Tax Notes article, Harvey Dale, Daniel Hemel, …

Can Side By Side Work?, Reuven S. Avi-Yonah

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On June 26 Treasury Secretary Scott Bessent announced that a compromise had been reached between the United States and the rest of the G7 (Canada, France, Germany, Italy, Japan, and the United Kingdom), providing that pillar 2 of the OECD’s two-pillar global tax reform project will not apply to U.S. multinationals. As a result, proposed section 899, which would have imposed retaliatory taxation on corporations from countries that apply pillar 2 (and specifically the undertaxed profits rule) to U.S.-based multinationals, was removed from the One Big Beautiful Bill Act.

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.

The State Capacity Crisis, David Schleicher, Nicholas Bagley

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Crumbling infrastructure, inadequate housing supply, failing schools, public disorder—few government services seem to work as they should. For a decade, a nascent scholarly movement has been warning that America faces a crisis of state capacity. Although the major figures in this “state capacity movement” have identified the right problem, they concentrate almost exclusively on the federal government. That yields a misdiagnosis of why the American government lacks capacity and leads to solutions that are unlikely to accomplish much. In the United States, it is state and local governments that do most of what “the state” does, and they suffer from …

Examining State Climate Superfund Legislation, Madison Calhoun, Rachel Rothschild, Jonathan Binder, Elenda Mihaly, Justin Mankin, Ben Lippard, Mary Wood

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There has been an influx of “climate superfund” bills introduced and adopted in state legislatures across the country. Modeled after the federal Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), these laws are designed to recover costs from large emitters of greenhouse gases (GHGs) to pay for climate adaptation infrastructure. Following CERCLA’s strict liability framework, major polluters in New York and Vermont would be required to pay into state-managed funds in proportion to their shares of total GHG emissions; California, Maryland, Massachusetts, New Jersey, and Oregon have proposed similar bills. On March 19, 2025, the Environmental Law Institute hosted a …

Technique With Ideals: An Essay On Professional Identity And Cause Lawyering, Patrick Longan, Mark Brown

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The accreditation standards of the American Bar Association Section on Legal Education and Admission require every school to "provide substantial opportunities to students for . .. the development of a professional identity." The standards include Interpretation 303-5, which provides guidance about what professional identity means for lawyers and how law schools should seek to shape the professional identities of their students: "Professional identity focuses on what it means to be a lawyer and the special obligations lawyers have to their clients and society. The development of professional identity should involve an intentional exploration of the values, guiding principles, and well-being …

Using Big Data To Dismantle Systemic Barriers: How Tracking Official Misconduct Can Foster Justice And Increase Accountability In The Criminal Legal System, Meagan R. Hurley

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The U.S. criminal legal system is a vast and complex machine, long subject to public and scholarly scrutiny. The U.S. incarcerates more people than any other nation, holding an astonishing 1.9 million individuals behind bars. Of them, approximately eighty percent are indigent, and over sixty percent are racial minorities, despite these groups comprising a relatively small portion of the overall population. In this expansive system, which disproportionately targets minorities and the poor, it is unsurprising that justice is not always served: Human error and bias are nearly guaranteed to occur at some juncture. Experts estimate that about four percent of …

Employment And Identity, Matthew T. Bodie

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Work shapes our identities, and our identities shape our work. The tension between personal identity and work identity drives popular culture, as seen in shows like Severance and The Bear, and it frames our conceptions about who we are and what gives our lives meaning. In many respects the law has assumed a clear separation between work lives and personal lives, divvying up control and responsibility over these realms on that basis. But the divide, never absolute, has blurred considerably through technological change, legal developments, and social expectations, resulting in a more pervasive employer presence in both our workspaces and …

Winding Authority: Consent By Registration And The Legal Singularity, Christina Frohock

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More than forty years ago, the Pennsylvania legislature enacted a uniquely broad and explicit statute directed at out-of-state corporations: registration as a foreign corporation constitutes consent to general personal jurisdiction in the Commonwealth. Pennsylvania's consent-by-registration statute has faced Fourteenth Amendment due process challenges in state and federal courts alike, rising all the way to both the Supreme Court of Pennsylvania and the U.S. Supreme Court. This Article first tracks the myriad challenges to the Pennsylvania statute, culminating in the U.S. Supreme Court's opinion in Mallory v. Norfolk Southern Railway Co. in 2023. The Article then argues that the statute's zigzagging …

Are We Trapped By Realization?, Reuven S. Avi-Yonah

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In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah examines the downsides of the realization requirement and potential solutions to them. In an excellent Tax Notes article, Steven Sheffrin recently mounted the most convincing defense of the realization requirement I have read. He explained that the case for taxing unrealized capital gains is based on the Haig- Simons definition of income. In this definition, income equals consumption plus savings when savings includes both realized and unrealized capital gains. If asset prices change because of changes in future cash flows, Haig-Simons income can provide an appropriate guide for designing tax policies.

Minor V. Happersett And The Repudiation Of Universal Suffrage, Ellen D. Katz

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Nearly 150 years ago, Minor v. Happersett rejected a constitutional challenge to a Missouri law that excluded women from the electorate. Ratification of the Nineteenth Amendment forty-five years later is often said to have “overturned” Minor. In fact, the Amendment did no such thing. Minor held that voting is not among the privileges of citizenship protected by the Fourteenth Amendment. The Nineteenth Amendment says nothing to the contrary, and instead bars laws and practices that deny or abridge the right to vote “on account of sex.” Minor remains good law today.

It was not happenstance that the Nineteenth Amendment …

Voter Harassment And The Limits Of State And Federal Power, Ellen D. Katz

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Acts of voter harassment are often difficult to prevent. One longstanding, albeit underused, tool for addressing such harassment is found in section 11(b) of the Voting Rights Act (VRA). Continued use of the provision, however, is threatened by recent decisions restricting private enforcement of the VRA. This Essay examines one challenge to such enforcement, exploring the linkage between section 11(b)’s prohibition on voter intimidation and the enforcement of constitutional voting guarantees, on which private enforcement of the provision presently depends. It invites consideration of the idea that this linkage is sufficient and private enforcement is appropriate because section 11(b) provides …

Memory, Resistance, And Doubt, Richard Primus

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Burroughs v. United States is not a famous case. But it could be. Its central character was a famous man. James Cannon, Jr., was a bishop in the Methodist church, a player in the worlds of business and banking, a ruthless political power broker, and a zealous Prohibitionist. In Virginia, where he lived, his role within the Democratic Party earned him the informal title of “the dry boss of the state,” and his influence extended well beyond the Old Dominion. Indeed, the essayist H.L. Mencken identified Cannon as the most important Prohibitionist in the country. “More than any other man,” …