Digital Commons Network^™

What We Talk About When We Talk About Tax Shelters, Lawrence A. Zelenak

Faculty Scholarship

This Response to Jonathan H. Choi’s recent Article, Beyond Purposivism in Tax Law, endorses Choi’s preference for purposivist approaches to the interpretation of tax statutes, but notes and explains three areas of disagreement. First, this Response proposes a different definition of a tax shelter, under which the “puzzle” motivating Choi’s analysis disappears. Second, this Response explains how an inductive approach to tax shelter analysis can produce important insights likely to be missed by Choi’s preferred deductive approach. Finally, this Response criticizes Choi’s conclusion that “the normative [policy] preferences of tax experts” should prevail over legislative intent; this Response instead urges …

Title Ix And "Menstruation Or Related Conditions", Marcy L. Karin, Naomi Cahn, Elizabeth B. Cooper, Bridget J. Crawford, Margaret E. Johnson, Emily Gold Waldman

Faculty Scholarship

Title IX protects against sex-based discrimination and harassment in covered education programs and activities. The Biden Administration's recently proposed Title IX regulations do not, however, include discrimination on the basis of menstruation or related conditions as a form of discrimination based on sex. This comment on the proposed regulations explains why the regulations should include conditions related to menstruation and recommends changes for how to do so.

Calling The Shots: Multistate Challenges To Federal Vaccine Mandates, Elysa M. Dishman

Faculty Scholarship

Litigation brought by state attorneys general (AGs) successfully frustrated the Biden administration’s efforts to combat COVID-19 by vaccinating American workers. State challenges to vaccine mandates are consistent with trends in multistate litigation that have occurred in recent presidential administrations. At the same time, these cases reveal emerging new trends that shed light on the future of multistate public law litigation and nationwide injunctions. Challenges to vaccine mandates have raised ongoing criticisms of nationwide injunctions and offer a pathway forward for reform.

Directions For U.S. International Tax Policy, A Response To Hanna And Wilson, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni

Faculty Scholarship

Christopher Hanna and Cody Wilson argue in U.S. International Tax Policy and Corporate America that an international tax reform proposal focusing on maintaining low financial accounting effective tax rates could win over proponents of full current rate taxation of foreign income as well as U.S. publicly traded corporate America. They propose combining full current rate taxation of foreign income with a reduced overall corporate tax rate of approximately 15%. This, they assert, could be roughly revenue neutral or raise revenue. As long-time proponents of full current taxation of foreign income subject to a credit for foreign taxes, we explain why …

Racial Time, Yuvraj Joshi

Faculty Scholarship

No abstract provided.

Disrupting Carceral Logic In Family Policing, Cynthia Godsoe

Faculty Scholarship

No abstract provided.

A Perfect Storm: Young People, False Confessions & Prosecutorial Involvement (Response To Dan Medwed's Barred: Why The Innocent Can't Get Out Of Prison), Cynthia Godsoe

Faculty Scholarship

No abstract provided.

Taming Online Public Health Misinformation, Tomer Kenneth

Faculty Scholarship

No abstract provided.

Effecting Free Exercise And Equal Protection, Laura Portuondo

Faculty Scholarship

No abstract provided.

Reimagining Langdell’S Legacy: Puncturing The Equilibrium In Law School Pedagogy, Joy Kanwar, Rachel Gurvich, Danielle Tully, Laura Webb, Alexa Chew, Jane Cross

Faculty Scholarship

No abstract provided.

Rethinking International Investment Law: Form, Function & Reform, Stratos Pahis

Faculty Scholarship

No abstract provided.

Finding A Better Way: An Alternative Path To Attorney Licensure In Utah, Catherine Bramble

Faculty Scholarship

The article describes an alternative path to attorney licensure in Utah.

Bridging The Gap In Lgbtq+ Rights Litigation: A Community Discussion On Bisexual Visibility In The Law, Nancy C. Marcus, Bendita Malakia, Ann E. Tweedy, Mya Reid

Faculty Scholarship

This essay discusses the genesis of BiLaw, a coalition of Bi+ lawyers and law students, and highlights the importance of a 2021 Lavender Law session organized by BiLaw in which representatives of LGBT rights organizations discussed the erasure of Bi+ persons in jurisprudence and the importance of, and their commitment to, serving the needs of the Bi+ community, along with those of other stakeholders. A transcript of the groundbreaking discussion follows the essay.

Shortlisted: A Conversation Between Judge Diane Wood, Renee Knake Jefferson, And Hannah Brenner Johnson, Renee Newman Jefferson, Hannah Brenner Johnson, Diane P. Wood

Faculty Scholarship

This article includes an edited excerpt from the introduction to Shortlisted: Women in the Shadows of the Supreme Court and a discussion with the book's authors led by Judge Diane Wood, a senior judge of the United States Court of Appeals for the Seventh Circuit. They discuss the book, the women who were passed over for seats on the Court, and the lessons their stories offer — for women judges and the legal profession as a whole.

Real Estate Trends: Title And Blockchain Technology, Laura M. Padilla

Faculty Scholarship

This article discusses how blockchain technology could revolutionize real property title record-keeping, or not. It begins with a brief history of property transfers and title registry in the United States, followed by a basic overview of blockchain technology. Then it outlines how title is typically recorded today, including the role of traditional grantor-grantee indexes, plus less common tract indexes. It describes common title problems, often caused by human error, and exacerbated by an outdated system, together with an explanation of how blockchain and even tract indexes could eliminate or mitigate many title problems and simplify an antiquated system. The article …

Policing The Unhoused, Ernesto A. Longa

Faculty Scholarship

[A]n Albuquerque police officer ordered Joleen Nez, a 37- year-old, unhoused, American Indian woman, “to pick up her litter [from the street] and of the consequences if she did not.” Joleen refused, stating, “It’s not my trash.” The consequences were that Joleen was summoned to appear in court for littering, booked into the Bernalillo County Metropolitan Detention Center (“MDC”) when she failed to appear and declared an in-custody death the next day.These stories and others like them prompted a series of questions. Why are non-violent petty criminal offenders being murdered by police and dying in county jails? What does the …

Keeping All The Lights On: A Roadmap To Affordable, Universal Electricity Service In The Clean Energy Transition, Gabriel Pacyniak

Faculty Scholarship

The COVID-19 pandemic, the ongoing reckoning with structural racism, and an emerging focus on justice in the clean energy transition have combined to spotlight utility disconnections and the related issues of energy access, affordability, and security. Recent empirical scholarship has demonstrated that electricity disconnections of lower-income people are relatively common, disproportionately affect people of color, and cause significant harm. This Article describes how a number of U.S. states are fashioning an emerging policy model that makes significant progress toward truly affordable and accessible electricity service for all. It also describes how these state actions are consistent with U.S. utility law …

The Limits Of Defining Identity In Religion-Gender Conflicts: A Response To Patrick Parkinson, Laura Portuondo

Faculty Scholarship

No abstract provided.

Gonzalez V. Google: The Case For Protecting “Targeted Recommendations, Tomer Kenneth

Faculty Scholarship

No abstract provided.

War On Covid: Warfare And Its Discontents, Catherine Powell

Faculty Scholarship

This essay analyzes the wartime framing of “fighting” a war on COVID-19—to “fight that invisible enemy,” coronavirus. How might lawmakers address social crises, such as COVID, with the urgency of an emergency without reinforcing our overly-militarized, securitized, and policed state? The problem with a securitized approach is that the notion of security combines conceptual ambiguity with heightened urgency and this indeterminacy can shape and even distort legality in exceptional moments.

I examine the use of the security framework in the context of war-related legal authority to address the pandemic and steps necessary for building a post-pandemic recovery. Importantly, this project …

Gender Diversity Cultural Responsiveness Education In Speech-Language Pathology Graduate Programs: A Pilot Survey, Tara Dickinson, Molly Normandin, Rachel W. Mulheren

Faculty Scholarship

Purpose: Gender-affirming voice therapy aims to align a person’s voice and communication with their gender identity. Historically, transgender and gender-nonconforming (TGNC) individuals have been marginalized and continue to face significant healthcare disparities. The goal of this research was to examine the self-perceived preparedness of recent speech-language pathology (SLP) graduates for working with TGNC clients. A survey was developed to include both multiple choice and open-ended questions. Topics included graduate-level training on working with TGNC individuals, perceived preparedness to work with this client population, educational resources sought by respondents, and suggested improvements for SLP graduate programs. Thirty recent (since 2016) SLP …

Prediction Of Kinase-Substrate Associations Using The Functional Landscape Of Kinases And Phosphorylation Sites, Serhan Yilmaz, Filipa Blasco Tavares Pereira Lopes, Mark R. Chance, Mehmet Koyutürk

Faculty Scholarship

Protein phosphorylation is a key post-translational modification that plays a central role in many cellular processes. With recent advances in biotechnology, thousands of phosphorylated sites can be identified and quantified in a given sample, enabling proteome-wide screening of cellular signaling. However, for most (> 90%) of the phosphorylation sites that are identified in these experiments, the kinase(s) that target these sites are unknown. To broadly utilize available structural, functional, evolutionary, and contextual information in predicting kinase-substrate associations (KSAs), we develop a network-based machine learning framework. Our framework integrates a multitude of data sources to characterize the landscape of functional relationships …

Pragmatic Family Law, Clare Huntington

Faculty Scholarship

Family law is a central battleground for a polarized America, with seemingly endless conflict over abortion, parental control of school curricula, gender-affirming health care for children, and similar flash points. This is hardly surprising for an area of law that implicates fundamental concerns about equality, bodily autonomy, sexual liberty, gender norms, parenting, and religion. Polarization poses significant risks to children and families, but centering contestation obscures another important reality. In many areas of doctrine and policy, family law has managed to avoid polarization, even for politically and socially combustible issues. Instead, states are converging on similar rules and policies, working …

Anti-Carceral Human Rights Advocacy, Chi Adanna Mgbako, Nate Johnson, Vivienne Bang Brown, Megan Cheah, Kimya Zahedi

Faculty Scholarship

The theory of carceral abolition entered the mainstream during the 2020 global protests for Black lives. Abolition calls for divestment from carceral institutions like police and prisons in favor of the expansion of social and economic programs that ensure public safety and nurture community well-being. Although there is little scholarship explicitly linking abolition to international human rights, there are scholars and advocates who implicitly echo abolitionist theories by critiquing the international human rights regime's overreliance on criminal law. These critics argue that relying on carceral institutions to address impunity for human rights abuses and promote gender justice does little to …

Policing "Bad" Mothers, I. Bennett Capers

Faculty Scholarship

Jessamine Chan’s The School for Good Mothers — a speculative novel about a mother who abandons her child for a few hours and is required to attend a school for good mothers to regain custody — may not be a great book, but it is a good yarn, and a page turner, and thought-provoking. Thought-provoking, because to measure her fitness to be a mother, the protagonist is assigned a robot doppelganger of her child — one that is sentient, one that seems almost real, one that might even pass the Turing test, and one that she is required not only …

Reflections: My Mother Who Fathered Me, Eleanor Brown

Faculty Scholarship

Despite the prevalence of West Indian Americans and their networks throughout the United States, little attention is given to the significant accomplishments stemming from the collective work of West Indian Americans. Even less attention is given to the fact that many of these networks are predominantly comprised of women, many of whom are single mothers. This article focuses on the trend amongst West Indian American women to pursue motherhood regardless of marriage or intimate partnership despite the risks attendant to motherhood. The author argues that para-professional West Indian American women may be more willing than their counterparts in other communities …

The Uncertain Judge, Courtney M. Cox

Faculty Scholarship

The intellectually honest judge faces a very serious problem about which little has been said. It is this: What should a judge do when she knows all the relevant facts, laws, and theories of adjudication, but still remains uncertain about what she ought to do? Such occasions will arise, for whatever her preferred theory about how she ought to decide a given case—what I will call her preferred “jurisprudence”— she may harbor lingering doubts that a competing jurisprudence is correct instead. And sometimes, these competing jurisprudences provide conflicting guidance. When that happens, what should she do?

Drawing on emerging debates …

Algorithmic Personalized Wages, Zephyr Teachout

Faculty Scholarship

The paper explores algorithmically created personalized wages: what they are, what they mean, and what we can do about them. First, it establishes a taxonomy of five different forms of algorithmic wage differentiation: productivity-based wage adjustments, wages shifted through incentive bonuses and demerits, behavioral wages, dynamic wages, and wages shifted to conduct an experiment. It argues that these techniques are likely to spread from gig work to the formal employment context.

Second, it argues that the spread of these techniques has democratic implications. They will increase economic and racial inequality. They will harm labor solidarity. Perhaps most importantly, they put …

`Representing And Being Represented In Turn’ – A Symposium On Hélène Landemore’S Open Democracy, Ethan J. Leib

Faculty Scholarship

No abstract provided.

Muted Voices: United States Employees’ Role In Regulating And Protecting Workplace Health, James J. Brudney

Faculty Scholarship

The COVID-19 pandemic has given workplace health a higher profile, perhaps its highest since passage of the Occupational Safety and Health Act of 1970 (OSH Act). Increased visibility and public support are based on national awareness of how frontline essential (FE) workers risked their health and lives to protect fellow Americans and preserve economic stability. That said, the greater attentiveness to workplace health risks, and the heroism of FE workers, has been accompanied by what is at best a limited role for employee voice and participation in improving workplace protections. In a larger context, while unions have been heavily involved …