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Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan May 2026

Planning Around The Built-In Gains Tax, Choosing S Corporation Status Is More Difficult Now, Joseph B. Kristan

Tax Adviser

No abstract provided.


Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp May 2026

Decision Making At Triage Classification Using Svm With Smote Technique, Mehanas Shahul, Pushpalatha Kp

Northeast Journal of Complex Systems (NEJCS)

The efficient functioning of triage gates in overcrowded emergency departments (EDs) occurs in the context of the complex adaptive system (CAS) framework, where diverse system elements – patients, medical personnel, resources, patients’ inflow patterns, and patients themselves – simultaneously and dynamically influence the decision process. This study addresses the automated incorporation of machine learning triage algorithms as part of the system triage process to support automated classified risk-level recognition based on a limited set of vital signs. Patients are dynamically subsumed under high and low-risk categories enhanced by sensitivity, which enables optimal diagnosis and triage response to the critical clinician …


Closing Symposium Remarks: Reflections On A Legacy That Endures, Jelani Jefferson Exum May 2026

Closing Symposium Remarks: Reflections On A Legacy That Endures, Jelani Jefferson Exum

Journal of Civil Rights and Economic Development

(Excerpt)

I am back again, but this time, to give my closing remarks and to reflect on this extraordinary day. I think that is a fitting word for it. I want to take a moment to reflect on our experience together and to celebrate the enduring power and purpose of scholarship at St. John’s Law. This has been a wonderful opportunity to hear from our faculty, to engage with one another, and to witness the profound ways in which scholarship shapes the law, the academy, and society.

It is a privilege to be here, not only marking the centennial of …


The Return Of (Unrestrained) White Supremacy And The End Of Optimism, Cheryl L. Wade May 2026

The Return Of (Unrestrained) White Supremacy And The End Of Optimism, Cheryl L. Wade

Journal of Civil Rights and Economic Development

(Excerpt)

We have heard a lot this morning about optimism. But if I were to name my talk this afternoon, it would be entitled The End of Optimism. I consider myself an equity warrior.1 I love that term, but I am pessimistic about the state of race and racism, and white supremacy in our country, especially now.

I am pessimistic, but I have not given up because I think there is value in bearing witness to, recording, and noting what is happening around us. So, I am going to talk about three projects on which I am working. Each …


The ‘Why’, The ‘What’, And The ‘How’ Of A Scholarly Life, Rosemary Salomone May 2026

The ‘Why’, The ‘What’, And The ‘How’ Of A Scholarly Life, Rosemary Salomone

Journal of Civil Rights and Economic Development

(Excerpt)

In this essay I explore the “why,” “what,” and “how” of legal scholarship, focusing on the arc of my own research and writing while also recognizing both commonalities and differences among legal scholars.

First, the “why.” For those of us who teach the law, legal scholarship involves the production and dissemination of knowledge in ways that both benefit our students and inform the law as it impacts public policy. Ideally, there is a synergy between what we write and what we teach. We incorporate into our teaching what we have learned from our research and from practice. At the …


Lessons Learned, Philip Lee May 2026

Lessons Learned, Philip Lee

Journal of Civil Rights and Economic Development

(Excerpt)

Good morning students, faculty, and staff—and greetings to the equity warriors, optimists, and Dreamers. I see you.

I have been a law professor for thirteen years. In celebration of faculty scholarship, I share with you three lessons that I have learned on my academic journey.

My first article was titled “The Griswold 9 and Student Activism for Faculty Diversity at Harvard Law School in the Early 1990s,” and it was published in the Harvard Journal for Racial and Ethnic Justice. It was about how students could make a substantive difference at the institutions in which they sit.


Policy Work In Securities Arbitration, Christine Lazaro May 2026

Policy Work In Securities Arbitration, Christine Lazaro

Journal of Civil Rights and Economic Development

(Excerpt)

I have been a securities lawyer my entire professional career. I began my career representing financial services firms being sued by investors and investigated by the regulators. We handled their defense in a variety of forums, including Court, the Securities and Exchange Commission (SEC), and the Financial Industry Regulatory Authority (FINRA). FINRA is the primary self-regulatory organization tasked with regulating brokerage firms under the Securities Exchange Act of 1934.

From private practice, I joined St. John’s Law School, initially as a supervising attorney with the Securities Arbitration Clinic, and later as a Professor of Clinical Legal Education. Joining the …


The Jurisprudence Of Humanity, Tyler Rose Clemons May 2026

The Jurisprudence Of Humanity, Tyler Rose Clemons

Journal of Civil Rights and Economic Development

(Excerpt)

It has become common for Supreme Court Justices—the most powerful legal actors in our society—to explain why “the law” requires them to facilitate, or at least tolerate, terrible human suffering. Such claims are wrong, not just morally but legally. More specifically, they expose the decisions of the Roberts Court as a based on a jurisprudence of nihilism, one that justifies human suffering through vague appeals to the rule of law. These appeals, in turn, thinly conceal a substantive political and moral project.

To support this claim, I proceed in five parts. Part I introduces Albert Camus’s account of nihilism …


From Prosecutor To Scholar: Voice, Power And The Pursuit Of Change, Elaine Chiu May 2026

From Prosecutor To Scholar: Voice, Power And The Pursuit Of Change, Elaine Chiu

Journal of Civil Rights and Economic Development

(Excerpt)

It is a privilege to gather today with colleagues and students in our home, to spend time exchanging thoughts about the role of legal scholars and scholarship at this critical juncture in our school’s history and in our country’s history. I decided to focus my remarks today on the future of our country and our profession—and that is our students.

Let me start by sharing my own journey as a legal scholar. If you had told me when I was a law student or a young prosecutor that, one day, I would become a legal scholar, I would have …


The Evolution Of Legal Scholarship, Edward D. Cavanagh May 2026

The Evolution Of Legal Scholarship, Edward D. Cavanagh

Journal of Civil Rights and Economic Development

(Excerpt)

Historically, law schools have evaluated their faculty on performance in three areas: (1) classroom teaching; (2) service to their schools and the profession; and (3) scholarship. The criteria for classroom teaching and service have remained relatively constant over the years. However, the definition of scholarship has broadened significantly in recent decades. At the same time, courts—once reluctant to embrace academic research—are increasingly relying on academic scholarship to shape their legal opinions. This Essay analyses the evolution of academic scholarship and how that scholarship has impacted judicial decision making.


Thirty-Year Evolution Of Legal Writing Scholarship, Pedagogy, And Beyond!, Robin Boyle-Laisure May 2026

Thirty-Year Evolution Of Legal Writing Scholarship, Pedagogy, And Beyond!, Robin Boyle-Laisure

Journal of Civil Rights and Economic Development

(Excerpt)

You may be under the impression that all professors must publish—referring to the old adage, “publish or perish.” But that is not entirely true. I started teaching at St. John’s University School of Law thirty years ago when the legal writing program was launched. At that time, to attain the highest level, the highest rank—Professor of Legal Writing—the expectation was to produce only a few articles.

However, I continued to write, after reaching that threshold, because I enjoyed it. I find writing fun. And, as my colleague Professor Salomone says, it creates synergy with your students and with the …


Words Matter: The Rhetoric Of National Security And The Reality Of Individual Rights, Christopher J. Borgen May 2026

Words Matter: The Rhetoric Of National Security And The Reality Of Individual Rights, Christopher J. Borgen

Journal of Civil Rights and Economic Development

(Excerpt)

While the meanings of words can be flexible or contested, they are not infinitely pliable. These limits on words and their uses help define the outer bounds of legitimate state action. However, even the written law is only as stable as our interpretation of what those words mean. There is the risk that a deliberate and persistent misuse of words by states and other actors can eventually change our understanding of the law it.

Some of my work has analyzed the use of words and phrases such as “self-determination,” “sovereignty,” and “secession.” But, in this Essay, I focus on …


Opening Symposium Remarks: Celebrating 100 Years Of Scholarly Impact At St. John’S Law, Jelani Jefferson Exum May 2026

Opening Symposium Remarks: Celebrating 100 Years Of Scholarly Impact At St. John’S Law, Jelani Jefferson Exum

Journal of Civil Rights and Economic Development

(Excerpt)

In times of uncertainty, legal scholarship provides essential guidance. It offers a perspective grounded not in the politics of the moment, but in research, doctrine, and theory—helping us navigate complexity and pointing us toward outcomes that are just.

So, as we celebrate 100 years of St. John’s Law, let us commit to work that is courageous in its thinking, inclusive in its reach, and faithful to our mission of service. And let us imagine the next century with confidence that the scholarship born here will continue to shape the law in ways that matter—ways that endure.

Thank you, and …


Volume 37, Spring 2026, Issue 4 May 2026

Volume 37, Spring 2026, Issue 4

Journal of Civil Rights and Economic Development

No abstract provided.


Officers Of Administration And Faculty May 2026

Officers Of Administration And Faculty

Journal of Civil Rights and Economic Development

No abstract provided.


Table Of Contents May 2026

Table Of Contents

Journal of Civil Rights and Economic Development

No abstract provided.


Full Issue May 2026

Full Issue

Journal of Dental Sciences

No abstract provided.


The New Deal In Georgia: Oral History Research Collection, Zach S. Henderson Library Special Collections May 2026

The New Deal In Georgia: Oral History Research Collection, Zach S. Henderson Library Special Collections

Finding Aids

This collection contains materials from an oral history research project on the New Deal in Georgia conducted in 1987 by Marchanita R. Coleman as part of Dr. R. Frank Saunders’ historiography course. Materials include a typed final report, oral history interview audiocassette tapes, and one photograph. Interviews are with African American residents of Liberty and Chatham County who lived during the Great Depression or remember the New Deal era in Georgia.


Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer May 2026

Uncovering Discrete States From Multimodal Psychophysiological Data Using Gaussian Latent Dirichlet Allocation (Glda), Congyu Wu, Aaron Fisher, David Schnyer

Northeast Journal of Complex Systems (NEJCS)

In this article we explore and validate the utility of an unsupervised probabilistic model, Gaussian Latent Dirichlet Allocation (GLDA), for discovering discrete states from repeated, multimodal psychophysiological samples collected from multiple individuals. Psychology and medical research heavily involves measuring potentially related but individually inconclusive variables from a cohort of participants to derive diagnosis, necessitating clustering analysis for state identification. Traditional probabilistic clustering models such as Gaussian Mixture Model (GMM) assume a global mixture of component distributions, which may not be realistic for observations from different patients. The GLDA model borrows the individual-specific mixture structure from a popular topic model Latent …


Perceptions Of Care: An Exploratory Case Study On Residents’ Perceptions Of Neighborhood And City Maintenance, Taylor Coats May 2026

Perceptions Of Care: An Exploratory Case Study On Residents’ Perceptions Of Neighborhood And City Maintenance, Taylor Coats

Transforming Communities

Where one lives impacts both their physical and mental well-being. Though one’s builtenvironment is an important factor, the perception of one’s environment influences mental well-being. This qualitative study examines what influences residents’ perceptions of theirneighborhood and local governmental efforts to maintain and improve their community. Thisstudy utilized a case study methodology to interview residents, stakeholders, and politicians intwo neighborhoods in a mid-sized urban city in the Midwest (N = 16). This study identified threecore aspects that influence participants' perceptions of their neighborhoods and city efforts tomaintain and improve their community: 1) history with the city; 2) geographic location withinsegregated neighborhoods; …


The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 11, November 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis May 2026

Amortization Of Discount On Oid Bonds And Short-Term Obligations, A Review Of The Current Legislation, Including The Tax Reform Act Of 1986, Richard L. Panich, S. E. C. Purvis

Tax Adviser

No abstract provided.


Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh May 2026

Indebtedness Treated As “Payment” On Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable, Joseph G. Walsh

Tax Adviser

No abstract provided.


Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith May 2026

Real Estate After-Tax Rates Of Return, Real Estate Investment Is Less Attractive Under The New Law, G. Timothy Haight, Kenneth J. Smith

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill May 2026

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker May 2026

Tax Treatment Of Long-Term Contracts After The Tra, New Accounting And Allocation Rules Create Bookkeeping Problems, Michael J. Tucker, Larry M. Parker

Tax Adviser

No abstract provided.


Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland May 2026

Impact Of New Sec. 1060 On Purchase Price Allocations, Preacquisition Planning And Postacquisition Compliance Are Even More Important, Gary D. Garland

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 10, October 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.