Digital Commons Network^™

How The U.S. Constitution Shapes International Tax Law: Instrument Choice In Tax Agreements, Noam Noked, Young Ran (Christine) Kim, Reuven Avi-Yonah

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The U.S. Constitution’s Treaty Clause, which requires Senate approval by a two-thirds vote for treaties, has significantly influenced the development of international tax law. This Article examines the implications of Senate supermajority requirements on bilateral and multilateral tax treaties and agreements, alternative instruments, relevant international tax standards, and global tax governance.

Historically, tax treaties have been approved exclusively as Article II treaties requiring Senate approval. The difficulty of entering into treaties with the United States has influenced the instrument choice and design of U.S. and international tax standards. To address this challenge, several U.S. and international tax reforms have employed …

Useful Noise: Understanding Dicta And Knowing What To Do With It, Len Niehoff, Tucker Gribble

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Sometimes we approach the idea of obiter dictum as if it were Latin for “Here the court says something I wish it didn’t.” When a judicial opinion includes a statement that hurts our case, we labor to cast it as dicta and we give it the first name “mere.” If the opposing party quotes the statement, we huff about its irrelevance and dismissively proclaim that it can, indeed must, be ignored. We treat dicta as background noise, and we encourage the court to plug its ears and hum.

Fcil Basics: Key Concepts, Fcil Librarianship, Fcil Resources & An Introduction To Treaty Research, Loren Turner, Meredith Capps, Charlotte Daugherty

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No abstract provided.

Noneconomic Tort Damages And Biased Beliefs About Vulnerability To Harm, Roseanna Sommers

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The American tort system aspires to provide fair compensation to injured plaintiffs, regardless of socioeconomic status, race, religion, or gender. Recent experimental evidence from psychology suggests, however, that factfinders consistently judge identical harms as less severe when experienced by individuals of lower socioeconomic status (SES). People presume, for instance, that a paper cut hurts a wealthy person more than a less well-off person, that domestic violence inflicts greater suffering on a high-SES woman than a lower-SES woman, and that bullying harms a fiveyear- old from a high-SES family more severely than one from a low- SES family. This Essay examines …

What's The Point Of Reparation?, Daniel Fryer

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Despite its ancient history in philosophical and legal thought, importance to progressive social movements, and relative simplicity as a notion of fairness—if you break something, you ought to fix it—reparative justice is largely misunderstood. This is problematic given increasing calls for reparation from historically disadvantaged groups. Rather than assessing the validity of these claims, this Article addresses a fundamentally antecedent issue: what’s the point of reparation? Rejecting arguments that claim reparation is about compensation, supplementing distributive justice, and reconciliation, I argue that the point of reparation is to repair unjust social relations created by past wrongdoing. The relational theory of …

From Relic To Relevance, The Resurgence Of Tariffs, Reuven S. Avi-Yonah

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Modern legal scholarship has largely relegated tariffs to economic analysis, overlooking their legal and policy significance. This Article challenges that view by examining tariffs as a potential pillar of fiscal policy, exploring their viability as a revenue source alongside or in place of traditional income and corporate taxation. While historically central to U.S. government funding, tariffs’ importance diminished with the rise of income taxation and trade liberalization. However, their recent resurgence as a tool for trade protection raises broader questions about their role in national economic strategy.

This Article critically assesses the feasibility of a tariff-based tax system, drawing on …

An Incidental Standard For Medical Ai, Nicholson W. Price Ii

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Medical AI is poised to make a major difference in the provision of health. It brings major challenges, though: how can developers and implementers ensure that it will work safely and effectively—especially within the context of complex and highly variable health-care systems? Standards provide one key tool, potentially providing guidelines for everything from privacy to accuracy to how AI interacts with human clinicians. This Essay considers the last of these, describing a powerful quasi-standard from a surprising source: an FDA guidance document that tells developers when certain AI systems are not considered medical devices, and are therefore not regulated by …

Managing Deportation: How Docket Control Replaced Substantive Relief In Immigration Courts, Linus Chan

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In the modern deportation era, immigration courts saw their ability to grant relief from deportation undergo significant restrictions, constraining individualized discretion in favor of "categorical" denials. Congress dramatically curtailed the discretionary tools available to immigration judges, with the latest being the pair of immigration reforms from 1996, shifting the locus of individualized decision-making away from the courts and toward enforcement officers and prosecutors. Immigration courts lost discretion in being able to decide who could formally be granted status and stay in the United States when facing deportation through various restrictive eligibility requirements written into the law.

This Article argues that …

The Efficiency Paradox Of Majoritarian Democracy, Barbara Luppi, Francesco Parisi

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Majoritarian democracy is widely regarded as the canonical procedure for converting heterogeneous individual preferences into collective decisions, yet its welfare properties are far more fragile than legal and political theorists suggest. This paper contributes to the literature on the limits of majoritarianism by applying a spatial voting model to demonstrate that the conditions under which majoritarian democracies produce efficient outcomes are narrowly constrained by the structural features of majority rule itself. We formalize a multidimensional policy environment in which voters bargain over both the policy vector and lump‑sum transfers. We show that—even with transferable utility among members of the majority …

Insuring Algorithmic Liability: A Response To Artificial Intelligence, Judicial Evolution, And Insurance, Daniel Schwarcz

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No abstract provided.

Space Mining, Richard Painter

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The Trump Administration and U.S. Congress are promoting new ventures to extract valuable minerals from outer space. This Article does not dismiss the idea out of hand, but explores reasons for caution, including practical problems with space mining, its environmental impact, the likelihood that the United States could violate international law, and the risk of armed conflict. These problems are exacerbated by financial conflicts of interest in our government with a handful of billionaires, who have a financial interest in space mining work. The promotion of their agenda could involve wasteful government spending on subsidies for private ventures, with a …

Independence First ... Or Don't Use It: A Fiduciary Standard For Law-Firm Use Of General Ai, Edward S. Adams

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To counter these structural threats, this Article proposes a restrictive, fiduciary-based standard for the use of GPAI in substantive legal work. The proposed “Fiduciary-Grade & Independence Safeguards” (FGIS) standard posits that law firms should presumptively prohibit the use of GPAI for tasks involving legal analysis, strategy, or the synthesis of confidential facts and law. A firm may only depart from this default prohibition if it can certify, with auditable proof, the implementation of two pillars of protection: (1) robust safeguards that neutralize vendor influence and preserve the lawyer’s independent professional judgment, and (2) fiduciary-grade confidentiality controls, including private deployment and …

Constitutional Limits On The President's Authority To Adjourn Congress, Allan Erbsen

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Can the President adjourn Congress, declare that the adjournment constitutes a recess, and appoint cabinet officers without the Senate’s consent? President Donald Trump has considered invoking this supposed power. Adjourning Congress would enable the President to appoint otherwise unconfirmable officials. Even if the President does not adjourn Congress, the looming threat of adjournment could chill the Senate’s review of nominees.

This Article concludes that the President cannot evade the Senate’s role in the appointments process by adjourning Congress. Three clauses in the Constitution inform the analysis: the Consent Clause, which requires each house to consent to the other’s adjournment; the …

Jurisdiction And Citizenship, Ilan Wurman

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This Article makes a series of interventions into the existing literature on birthright citizenship. It makes three historical claims about the common law rule and its development. First, the Article centers the importance of parental status. The relevant status was not the citizenship of the parents, however, but whether they were under the protection of, and owed allegiance to, the sovereign. The common law rule therefore did not depend on descent, but the modern belief that the rule depended solely on place of birth is also mistaken. Second, it reveals through an examination of safe-conducts and English statutes from the …

Legalizing Magic Mushrooms: A Different Set Of Laws For A Different Kind Of Drug, Edward S. Adams

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This Article explores the regulation of the cannabis industry, highlighting its origins, history, and shortcomings. The Article then compares the cannabis and psilocybin industries, arguing against the replication of the cannabis regulatory structure for psilocybin. Instead, this Article will propose tailored regulatory solutions designed to address the unique characteristics of psilocybin and foster a well-regulated, safe, and effective market.

Boundaries Of Rules: Social Reactions To Legal Intervention, Francesco Parisi

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This chapter examines what happens at the boundaries of rules: when social practices acquire legal recognition, when legal rules seek to reshape social expectations, and when formal and informal enforcement operate together. The conventional economic model treats the expected formal sanction as the principal source of compliance. Although this model provides a fundamental benchmark, it captures only part of the effects of legal intervention. The taxonomy developed here identifies the different ways in which legal, moral, and social incentives may interact. The kinds of public and private enforcement through which individuals express norms shape the additive, nonadditive, and countervailing effects …

Age, Law, And Political Economy, Alexander Boni-Saenz

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This Article examines the intersection of age, class, and the law. Its central claim is that age is an essential dimension for the analysis of law and political economy. There are two primary reasons why. First, age is embedded in a large body of legal rules that structure the labor market and address vulnerabilities associated with particular life stages. Child labor laws set minimum ages for entry into the workforce, while social welfare laws use age eligibility criteria to shape the material conditions for older adults. Second, age and its sibling concept, generation, indirectly shape economic and political relations by …

Monitoring, Oversight, And Learning In Medical Ai, W. Nicholson Price Ii

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When medical AI errs, it often goes unnoticed. If there’s a specific patient injury, and the link to AI is obvious, that problem might be reported to the Food and Drug Administration (FDA), but not always. And many other types of problems, like worse performance on specific groups or ineffective integration into health system workflows, simply don’t fall within the contours of regularized reporting. Even if they are noticed by the health system—far from a given—there’s no obvious way to share that information more broadly. Against this backdrop, there are justified calls for better oversight and reporting. But there’s the …

Property Rights V. Taxpayer Rights: The Battle Over Tax Foreclosures, Stewart E. Sterk

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No abstract provided.

Dividend Distribution Tax: More Than Meets The Eye - A Critical Analysis Of Polycab India Ltd. V. Assistant Commissioner Of Income-Tax, Ashrita Prasad Kotha

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The case emanates from the dividend distribution tax (DDT) paid by Polycab on shares held by International Finance Corporation (IFC), one of its shareholders. IFC was set up by an international agreement to support the private sector in developing countries and was granted tax immunity on its income and transactions under the founding multilateral treaty and supporting domestic law. Polycab sought refund of DDT owing to IFC's immunity. The Income Tax Appellate Tribunal (ITAT) ruled in favour of Polycab by considering dividend distribution within the immunity clause and reading in an exemption into the income tax legislation. Significantly, the DDT …

Environmental Protection In War: Beyond Humans And Nature, Alexandra Huneeus, Pablo Rueda-Saiz

Articles

War is not just a human tragedy-it is an environmental catastrophe. Across the globe, armed conflicts leave behind oil-slickened rivers, poisoned soils, and forests reduced to barren landscapes. These harms last for generations, but they are not borne equally. The peoples who live most intimately with the land-drawing from it food, water, culture, and identity-suffer the most enduring losses. Their very existence as a people may be put at risk.

This Article asks: How have the laws of war addressed environmental destruction, and, more specifically, what protection do they afford to communities whose very existence is bound to the places …

Contemporary Icebreaking Capacity In The North American Region : Detailing The Present State Of Affairs And Challenges To Be Confronted, Bryan Watts, Dimitrios Dalaklis, Antonios Andreadakis

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No abstract provided.

Anti-Zionism, Antisemitism, Antidiscrimination, Zalman Rothschild

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This Article uses recent anti-Zionism cases as a case study in hostile environment causation. It briefly surveys the approaches to the causation element that courts have taken in other contexts and then examines the anti-Zionism decisions in detail. It finds that courts in these cases have consistently converged on the narrowest variant of the motive-based approach, treating proof of animus—subjective hostility toward Jews—as the operative route to causation. That approach has its attractions. It preserves breathing space for political speech and resists the claim that opposition to Zionism is necessarily hostility toward Jews. But it is not the only approach …

Teaching Cross-Cultural Communication In Law School: Lessons From Medicine, Social Work, And Business, Mireille Butler, Jaclyn Celebrezze

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Legal clients in the United States are increasingly multilingual and multicultural. More than 71 million people living in the United States communicate in a language other than English. Consequently, the lawyer’s duty of shared understanding is taking on new meaning. With the advent of ABA Ethics Opinion 500, cross-cultural communication skills are a lawyer’s ethical duty and a law school’s mandate. Additionally, ABA Standard 303(c) and the potential of increased experiential learning credit requirements make clear that immediate curricular changes are needed. To prepare for the modern practice of law, tomorrow’s lawyers need to develop cross-cultural skills while in law …

Forget Me Not? Machine Unlearning’S Implications For Privacy Law, Jevan Hutson, Cedric Whitney, Jay T. Conrad

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Generative AI systems are increasingly relied on and are already actively reshaping how we think about privacy and data protection law. Models ingest and process vast amounts of personal and sensitive data, challenging assurances of compliance with legal frameworks like the General Data Protection Regulation (GDPR) and the California Consumer Privacy Act (CCPA) with increasing intensity. Machine unlearning is an emerging tool in practitioners’ attempts to address these challenges: the act of selectively removing or suppressing specific data, such as personal data that a data subject requests be deleted, from AI models as means of complying with legal obligations or …

Biomechanical Advancements In Hydroxyapatite, Magnesium-Substituted Hydroxyapatite, And Strontium-Substituted Hydroxyapatite In Clinical And Non-Clinical Studies For Maxillofacial Bone Tissue Engineering: A Review, Elham Zafarrazzaghnia, Stuart Hampshire, Aran Rafferty, Dermot Brabazon, Eamonn Debarra, Maura Kelleher

Articles

Hydroxyapatite (HA) is a bioceramic known for its bioactivity and osteoconductivity, which should make it an ideal candidate for maxillofacial bone regeneration. However, its brittleness limits its suitability for load-bearing applications. Over recent decades, substantial efforts have focused on enhancing its performance, particularly through ionic substitution, including magnesium-substituted HA (Mg-HA) and strontium-substituted HA (Sr-HA). This review summarises the available information on the structural, physical and mechanical properties of facial bones (maxilla, mandible, zygoma and frontal bone). The crystal structure, physical, and mechanical properties and in-vitro biological responses of dense and porous HA, Mg-HA and Sr-HA ceramics are described, with particular …

The End Of Territoriality?, Reuven S. Avi-Yonah

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The One Big Beautiful Big Act (OBBBA) of 2025 is generally consideredto be a continuation of the Tax Cuts and Jobs Act (TCJA) of 2017.1Thatis definitely true as far as the individual tax provisions are concerned, be-cause the OBBBA merely made permanent the TCJA provisions with minorchanges, such as increasing the cap on the state and local tax deduction from$10,000 to $40,000. For the corporate tax, the OBBBA continued some of thechanges in the TCJA (such as expensing) while relaxing others (such as amorti-zation of research and experimentation (R&E) expenditures and a stricter limiton interest deductions) without changing the overall …

Large Language Scholarship, Alan Rozenshtein, Kevin Frazier

Articles

Generative AI isn’t just coming for the legal academy—the era of what we call “Large Language Scholarship” is already here. Law professors are using AI to write articles in weeks rather than months. Law reviews face an unprecedented deluge of AI-polished submissions. And the judges who increasingly lean on AI to help draft their own opinions will soon struggle to distinguish genuine insight from sophisticated imitation. Yet, existing scholarship offers only fragmented responses, trapped in misguided debates about plagiarism and disclosure while missing the full scope of the unfolding transformation.

This Article provides the first comprehensive analysis of how generative …

Style And Substance: A Review Of Jill Barton's The Supreme Guide To Writing, Christina Frohock

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No abstract provided.

Preface To Volume 17, Issue 1, Peter A. Carfagna

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No abstract provided.