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Full-Text Articles in Law
Moore, The Sixteenth Amendment, And The Underpinnings Of The Deemed Repatriation Provision, Christopher H. Hanna
Moore, The Sixteenth Amendment, And The Underpinnings Of The Deemed Repatriation Provision, Christopher H. Hanna
SMU Law Review Forum
In Moore v. United States, the U.S. Supreme Court will consider a rare Sixteenth Amendment case. On its face, the case deals with deemed repatriation, a discrete provision of the 2017 Tax Cuts and Jobs Act that included in income past accumulated earnings held abroad. This short Article seeks to contextualize the deemed repatriation provision in terms of why it was passed and how it comports with principles underlying the U.S. tax code. Drawing on firsthand experience researching and drafting the Tax Cuts and Jobs Act, the Article shows the analysis that went into enacting the provision, focusing on …
Originalism-By-Analogy And Second Amendment Adjudication, Joseph Blocher, Eric Ruben
Originalism-By-Analogy And Second Amendment Adjudication, Joseph Blocher, Eric Ruben
Faculty Journal Articles and Book Chapters
In New York State Rifle & Pistol Ass’n v. Bruen, the Supreme Court held that the constitutionality of modern gun laws must be evaluated by direct analogy to history, unmediated by familiar doctrinal tests. Bruen’s novel approach to historical decision-making purported to constrain judicial discretion but instead enabled judicial subjectivity, obfuscation, and unpredictability. Those problems are painfully evident in courts’ faltering efforts to apply Bruen to laws regulating 3D-printed guns, assault weapons, large-capacity magazines, obliterated serial numbers, and the possession of guns on subways or by people subject to domestic-violence restraining orders. The Court’s recent grant of certiorari in United …