Digital Commons Network^™

Medtronic And The Interminable Problem Of Transfer Pricing Litigation, Reuven S. Avi-Yonah

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On September 3 the Eighth Circuit issued its decision in Medtronic II, rejecting both the unspecified method that the Tax Court applied in its 2022 decision and the comparable uncontrolled transaction method preferred by the taxpayer, and remanding the case to the Tax Court for the second time. The decision means that a final determination of Medtronic’s tax liability for the 2005 and 2006 tax years will be delayed once again, and a Medtronic III decision might be appealed again, which could take several more years. The original Medtronic decision was rendered by the Tax Court in 2016 and reversed …

The Academic, Psychological, And Physical Impact Of Motor Skills Difficulties On College Students: A Scoping Review, David Gaul Phd, Suzanne Mccarthy Wolf

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Purpose of Review

This scoping review examines the extent and quality of research literature to determine the impact of motor skills difficulties on college or university students. It assesses the adequacy of current institutional supports and identifies opportunities for more inclusive educational practices.

Recent Findings

Four databases (PubMed, SCOPUS, PsycINFO, and Web of Science) were searched for English-language studies published since 1970. Eighteen studies met inclusion criteria: 12 empirical, 4 descriptive, and 2 program evaluations. Six papers from the UK addressed support, social isolation, and academic confidence; six Israeli studies focused on handwriting, dysgraphia, and accommodations; three US studies examined …

Organizational Memories Of Extreme Events: Evidence From Us Public Transit Agencies, Mattia Caldarulo, Ignacio Pezo, Elizabeth A. Corley, Shaika L. Islam, Eric W. Welch

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The increasing frequency and severity of extreme weather events require organizations to effectively manage the threats these phenomena pose. To respond to these challenges, public agencies often turn to their organizational memories for guidance. Organizational memories support information processing capacity, facilitate sensemaking, and legitimize and speed up decision-making processes. While memories influence different aspects of organizational life, little is known about their antecedents and the mechanisms behind the retrieval of past events. This study contributes to the broader literature on organizational memory by investigating the elements shaping public agencies’ retrieval of extreme weather events. Integrating weather data from the National …

Corporate Taxation And Industrial Policy, Reuven S. Avi-Yonah

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The Trump administration recently announced two new ventures into industrial policy. First, it will impose a levy on chip exports to China by Nvidia and Advanced Micro Devices (AMD). Under the agreement, Nvidia and AMD will pay the government 15 percent of their gross revenue from sales to China. The secretary of the Treasury has said the administration will consider expanding this type of deal to other industries. Second, the administration announced that it will take a 9.9 percent equity stake in Intel

Last Chance Lawyers: Mercer's Habeas Project And Lessons Learned From A New Generation Of Service Learners, Meagan R. Hurley

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Late on a Sunday night, the conference table in Mercer Law’s Habeas Project classroom was buried under transcripts, cases and drafts of a soon-to-be finished appellate brief. Third-year law students Chyna Carter and Valerie Pallos sat shoulder-to-shoulder, tightening arguments, double-checking citations and calculating word counts yet again. They’d spent weeks working with classmates, meticulously researching their client’s case and poring over a voluminous record, in preparation of filing a habeas appeal with the Supreme Court of Georgia.

“We thought we had a convincing argument and just needed to get it reflected on paper,” Carter, now an associate at McLain & …

Innovation Interrupted: Legal And Institutional Risks Of Undermining Public-Private Partnerships, Jennifer S. Fan, Xuan-Thao Nguyen

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Part I traces the development of the Bayh–Dole Act and discusses public–private partnership collaboration. Part II focuses on intellectual property generation by universities, illustrating the benefits of public– private partnership. Then Part III highlights the Trump administration’s federal funding cuts to universities that jeopardize the established public–private partnerships. Finally, Part IV details the consequences of how federal funding cuts impact the venture capital sector and the legal architecture of innovation, eroding the United States’ standing in the innovation race.

Instilling Primary-Source Research Confidence In Undergraduate History Majors: Insight Into Instructional Impact And Student Preferences, Matthew J. Gorzalski

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Information literacy and critical thinking are arguably the most important and transferable skills undergraduate history majors develop in the course of their studies. A primary-source-based research paper is often an undergraduate history major’s capstone assignment toward graduation. Yet they often face these assignments having little or no prior experience with archival research and lack confidence in finding and using primary sources. This article reports on a study conducted during the 2022 and 2023 spring semesters at Southern Illinois University Carbondale (SIUC) involving archival literacy instruction for undergraduate history majors enrolled in HIST 392 Historical Research and Writing. It examined the …

Antitrust’S Consumer Tradeoffs, Samuel N. Weinstein

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In modern antitrust law, courts are required to ask only one question: did the challenged action harm consumers? This Article asks a different question: which consumers? Over the last few decades, the Supreme Court has increasingly required antitrust plaintiffs to prove not only that they were harmed, but also that their harm outweighed any other consumers’ gains. The doctrine forces courts to pit groups of consumers against each other. In Amex, it was merchants against credit card holders. In Brooke Group, it was consumers buying a product during predation against consumers buying it during recoupment. In cases involving aftermarkets for …

Burdens Of Proof In Criminal Procedure, Eve Brensike Primus

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The Supreme Court’s haphazard approach to allocating burdens of proof in criminal procedure has created a system in which constitutional rights can be rendered meaningless simply because defendants are required to prove things they cannot possibly know. Even though allocations of the burden of proof often drive litigation outcomes, the Court has failed to establish clear burden allocation structures for cases arising under the Fourth, Fifth, Sixth, and Fourteenth Amendments, leaving lower courts split about how to allocate the burdens. When the Supreme Court does allocate burdens, it often does so without explanation or consideration of key factors. Recent Supreme …

Safe Sex In The Age Of Big Tech Feminism, Brenda Dvoskin, Thomas E. Kadri

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Lawmakers and technology companies are regulating online sexuality in the name of feminism. Whereas libertarian ideals dominated early debates about internet governance, "safety" has become the rallying cry to regulate online activity in the age of Big Tech. Legislators across the political spectrum and companies around the world are devising interventions meant to keep people - and especially women safe from the risks of online sexuality. Through law and technology, they target everything from privacy invasions to unwanted messages to sexual deepfakes. We call this regulatory and ideological trend Big Tech feminism.

This Article interrogates the feminist strands animating Big …

Defining The Field Of Law And Macroeconomics: A Framework From International Monetary Law, Nikita Aggarwal, Adam Feibelman

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This Article proposes an analytical framework for defining the contours of the emerging field of law and macroeconomics drawing on the International Monetary Fund's principle of "macro-criticality." Such a framework can help steer scholarly debate toward a clearer understanding of the relationship between law and the economy and inform policymaking within that domain. In its native context, the macro-criticality principle limits the IMF's jurisdiction to policy areas that are critical for member countries' domestic and external stability. The IMF's approach distinguishes between a core set of macrocritical policies and other non-core policies that are contextually macrocritical. Over time, the IMF …

Antitransgender Legislation And Needs Of Transgender Floridians, 2018–2024, Callan Hummel, Kim-Phuong Truong-Vu, Kathryn Nowotny, Ashley Mayfaire, Beaux Ramos, Jasmine Mckenzie, Charlton C. Copeland, Tiffany R. Glynn

Articles

Objectives. To document transgender Floridians’ service needs before and after antitransgender state legislation.

Methods. We conducted descriptive and change point analyses of intake survey data collected by a transgender-led community-based organization in Florida from 701 clients who requested services between 2018 and 2024.

Results. Findings show enrollment for services increased during the rise in antitransgender legislation, with pressing needs for legal and financial support for name changes and gender-affirming health care. The percentage of clients requesting sexual health resources increased, especially among Black clients.

Conclusions. Findings underscore the urgency of (1) understanding the impact of antitransgender legislation on service needs, …

Aripiprazole- And Lurasidone-Induced Akathisia: A Case Report And Literature Review., Kalyan Kandra

Articles

Akathisia is a distressing extrapyramidal symptom of antipsychotic medications, characterized by a subjective feeling of inner restlessness and an objective urge to move. While first-generation antipsychotics are often associated with akathisia, second-generation antipsychotics, including partial dopamine agonists, such as aripiprazole and serotonin-dopamine activity modulators like lurasidone, may also cause akathisia. This report details the case of a 46-year-old male with treatment-resistant depression who developed severe akathisia sequentially during augmentation therapy, first with lurasidone and later with aripiprazole. In both instances, the distressing symptoms resolved completely upon discontinuation of the offending agent. This case is significant as it highlights that even …

Should Tax-Free Triangular Mergers Be Eliminated?, Reuven Avi-Yonah

Articles

The tax advantages of reverse triangular mergers under section 368(a)(2)(E) are well known. They enable the acquiring corporation (P) to use up to 60 percent cash consideration to acquire the stock of target (T) through a merger with a controlled subsidiary (S), with T surviving. This amount of boot is higher than what is allowed under a B or C reorganization. Because it is a triangular merger, it avoids exposing the assets of P to the liabilities of T (unlike a direct merger), and because it is equivalent to a stock acquisition, it avoids having to transfer assets, which is …

Understanding The Experiences Of People With And Without Vision Impairments When Using Mobile User Interface Alternative Color Modes, Sarah Andrew, Garreth W. Tigwell

Articles

A current trend in mobile user interface design is to provide alternative color modes (ACMs), such as light mode, dark mode, and high contrast mode, to improve people’s interaction experiences according to their vision access needs and/or the environment. For example, high contrast mode can improve UI visibility for people with low vision and for people using their smartphones in bright sunlight. However, little is known about the experiences of people using ACMs. To address this, we interviewed 29 people with and without vision impairments to discuss the benefits and challenges of ACMs. We found that while ACMs are beneficial, …

An Exploration Of The Evolving Boundary-Spanning Leadership Role Of Architects, Rory Concannon, Roisin Murphy, Oluwasegun Seriki

Articles

Architects form part of multidisciplinary teams in the construction of the built environment. Traditionally they have played a leading role within the construction process, often managing entire projects to completion. In recent years the composition of construction teams have evolved, leading to a perception that the architects leadership role has been diminished. Little is known about the boundary-spanning leadership required by architects, particularly in the light of the evolving roles. Through in-depth, semi-structured interviews, this research reduces this gap by exploring architect’s leadership practices in the context of changing boundaries within the construction team. Our findings reveal six specific competencies …

Should The Oecd Accept Gilti As A Valid Iir?, Reuven S. Avi-Yonah

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On June 26 Treasury Secretary Scott Bessent announced a deal with the G7 to accept the global intangible low-taxed income tax as a valid income inclusion rule tax and not apply the undertaxed profits rule to U.S. multinational enterprises. Bessent said a “joint understanding” among the United States and other countries will be announced soon. “OECD pillar 2 taxes will not apply to U.S. companies, and we will work cooperatively to implement this agreement across the OECD-G20 inclusive framework in coming weeks and months,” Bessent wrote. Soon after, Senate Finance Committee Chair Mike Crapo, RIdaho, and House Ways and Means …

Proposed Cloud Services Sourcing Rule: The Right Direction, Reuven Avi-Yonah, Jeffery M. Kadet, Karen Sam

Articles

This past January, in conjunction with the issuance of a final regulation (T.D. 10022) that treats income from defined cloud transactions as income from services, Treasury and the IRS released a proposed regulation (REG-107420-24) on the sourcing of that income. In 2019 a Treasury official had asked the tax community for feedback on whether specific cloud transaction sourcing rules were needed, and the preamble to a 2019 proposed regulation asked for comments on “administrable rules for sourcing income from cloud transactions in a manner consistent with sections 861 through 865.” The feedback was “split almost evenly with regard to whether …

The Collision Course Between Outdated State Laws And Automated Vehicles, William Hubbard, Colin Starger

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America stands at the precipice of a vehicular revolution. Myriads of self-driving vehicles—often referred to as “automated vehicles” or “AVs”—are already rolling out across the nation, and innovators assert that AVs will make our roads safer, less congested, and more economically productive. However, reaching these dreams of self-driving utopias will require more than just technological progress. The uses of traditional vehicles are heavily regulated by hundreds of thousands of state laws that ensure public safety, health, and order. Will these traditional laws still make sense when AVs shift the paradigm? Despite the hype and optimism of many AV advocates, this …

Reforming The Indian Bar: The Limits Of Technological Solutions, Varsha Aithala, Karthik Suresh

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A majority of Indians do not have effective access to legal services, despite the constitutional promise of access to justice. There are two intertwined reasons for this: the unavailability of a sufficient number of good quality lawyers, and the high costs of accessing legal services. The Indian legal profession is highly unequal, with ‘prestige’ being the currency of upward professional mobility. The professional regulator, the Bar Council of India, simply lacks the capacity to regulate quality. As a consequence, clients lack the information to access lawyers, and to understand the outcomes they desire from them, and the fees they have …

Statelessness As An Academic Concern: The Indian Supreme Court’S Engagement With Citizenship Policy In In Re: Section 6a Of The Citizenship Act, 1955, Aishwarya Birla

Articles

In October 2024, the Supreme Court of India (‘Court’) made a significant ruling regarding citizenship laws in Assam, a state in the north-east of the country. The case In Re: Section 6Aof the Citizenship Act, 1955(‘In Re: s 6A’)centred on s 6A of the Citizenship Act, 1955(‘Citizenship Act’), which pertains to granting citizenship to a specific class of migrants who entered Assam before ‘the 1stday of January, 1966’.The Supreme Court upheld the constitutional validity of s 6A in a 4:1 majority. In doing so, the Court also engaged with a multitude of important issues for constitutional law and citizenship in …

Understanding The Interplay Between The Digital And The Physical In Shared Augmented Reality Gaming: Probing Through Urban Legends, Jiangnan Xu, Sanzida Mojib Luna, Garreth W. Tigwell, Nicolas Lalone, Michael Saker, Samuli Laato, John Dunham, Yihong Wang, Alan Chamberlain, Konstantinos Papangelis

Articles

Shared Augmented Reality (Shared AR) is an emerging technology that enables multiple users to interact synchronously within a collocated AR environment. Yet, there is limited research on the group interactions and dynamics in Shared AR, particularly in the context of gaming. To address this gap, we investigate Shared AR group interactions using a phone-based Shared AR mobile game called Urban Legends. Through in-situ observations, focus groups, and one-on-one interviews with 22 participants, we examine how users collaborate and communicate within the game. Our findings reveal that while verbal communication predominates, non-verbal cues are often overlooked by collocated participants, and …

Jefferson Et Al. Reply, Osmat Jefferson, W. Nicholson Price Ii, S. Sean Tu, Saurabh Vishnubhakat, Arti K. Rai

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Notwithstanding Amgen’s strenuous objections, the core premise of our article should be uncontroversial to most policy analysts: biosimilar firms that simply want to manufacture an originator biologic in the manner it was manufactured at the time of US Food and Drug Administration (FDA) approval should be able to enter the market expeditiously once valid manufacturing (and other valid patents) that legitimately cover the ‘at approval’ biologic have expired. Our core premise relies on the widely accepted values of patent validity and notice. Instead of expensive litigation discovery fights over such ‘at approval’ issues, of the sort Amgen itself has spearheaded …

Artificial Ignorance: Understanding The Role Of Ai In Modern Agnotology, Amit Ray, Michael Nolan

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This paper explores the concept of agnotology, the deliberate production of ignorance, within the context of modern scientific endeavors, particularly in the corporate and technological sectors. It examines how industries use various tactics to manipulate public understanding of scientific issues, often to protect profits and limit liability. The rise of private sector funding and the increasing reliance on technologies like AI and machine learning have exacerbated this process by making scientific inquiry more opaque and less accountable. Ultimately, we argue that as knowledge production becomes more entangled with corporate interests and technological systems, traditional methods of oversight and regulation are …

The Bandages Problem, James E. Marengo, Joseph G. Voelkel, David L. Farnsworth

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A new probability problem, named the Bandages Problem, is described and solved. The problem involves repeatedly selecting and removing an item at random from a finite population that initially consists of a known configuration of single and paired items. For each selection, the probability that the chosen item is single is found. Generalizations are suggested.

Constitutional Futurism As Pedagogy, Jeremiah Chin

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Constitutional Law has transformed from a course on history to a discussion of current events. Cases like Students for Fair Admissions v. Harvard College, Dobbs v. Jackson Women’s Health Organization, and Loper Bright Enterprises v. Raimondo reveal that the study of constitutional law is not a static, or even linear, discussion of constitutional text and history. Law is a shifting, changing enterprise that reflects social constructions of power, authority, and identity. How do we teach, learn, and understand constitutional law that is so laden with history, riddled with theories of consistency and adherence to precedent, but ultimately subject …

Pierce County Juvenile Justice Assessment, Alya Azman, Kathryn Cunningham, Anna Duncan, David M. N. Garavito, Noah Gubner, Jean Hernandez, Robyn Metcalfe, Rachel Porter, Santiago Pedraza Arenas, Meli Sameh, Sarah Cusworth Walker

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Following a 2024 County Council request, the Pierce County Performance Audit Committee contracted with the CoLab for Community and Behavioral Health Policy at the University of Washington to conduct an audit of the county’s juvenile justice system against national and research best practice. The assessment is intended to guide future county investments in preventing and responding to youth crime, particularly youth violence, and to inform current policy discussions around the need to invest significant county funds into a renovation or reenvisioning of the current Juvenile Justice Court and Detention Center (Remann Hall).

Labor, Leisure, And Law, Aneil Kovvali, Jonathan S. Masur

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Americans work harder than their counterparts in many other advanced economies. While many predicted that technological progress would eventually make work obsolete, Americans continue to pull long hours. Although stories of worker burnout and “quiet quitting” suggest that this situation is not a good fit for everyone, any problems are largely invisible to the conceptual frameworks that dominate the analysis of law. These frameworks normally assume the goal of maximizing production and often treat the human preference for leisure as a problem to be solved. This Article analyzes the problem of overwork. In doing so, it surfaces legal and policy …

Constitutional Futurisms, Jeremiah Chin

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How do we reckon with the past? The Supreme Court’s recent embrace of originalism as a mode of constitutional analysis relies almost exclusively on a view of history and tradition that would bind us to an understanding of principles and ideals that legitimized the exclusion of minority voices. Cases such as New York State Pistol and Rifle Ass'n v. Bruen use flavors of originalism as a framework to define rights and governmental powers through their historical antecedents, but this broad standard of interpretation is notably absent in the Court’s recent discussions of histories and traditions of racism in the United …

Redressing The Harm Of Accelerated Approval, Laura Karas

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The accelerated approval pathway of the United States Food and Drug Administration (FDA) enables drugs to come to market more quickly than would be possible under a traditional FDA approval pathway. Accelerated approval is based upon the agency's determination that changes in a surrogate or intermediate clinical endpoint are "reasonably likely" to predict a clinical benefit meaningful for patients. In essence, the pathway affords sick patients earlier access to potentially beneficial drugs while trials to confirm clinical benefit continue. Accelerated approval has been likened to a social compromise in which promising drugs enter the market sooner in exchange for a …