Law Commons^™

Choosing The Best Entity For Investments Trading After Understanding The Tax Limitations And Restrictions, Ray A. Knight, Joseph Lakatos

DePaul Business & Commercial Law Journal

The trading of various securities is subject to market rules. However, when securities trading is completed within a business entity, the entity is subject to tax limitations and restrictions. The tax benefits cannot be the dominant purpose for the entity structure; economic substance including profit motive and business purpose for each transaction must be able to be shown.

The trading of investment securities must be housed in the right entity to gain the best economic results as well as to minimize the tax burden. The entity selection process must first consider the characteristics and nature of the securities (e.g., currencies, …

Volume 23 - Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.

Société Des Casinos Du Québec Inc. V. Association Des Cadres De La Société Des Casinos Du Québec: The Supreme Court Of Canada Gambles On Liberal Voluntarism To Provide Meaningful Access To Collective Bargaining, Eric Tucker

All Papers

In April 2024, the Supreme Court of Canada (SCC) unanimously ruled that the exclusion of managerial employees from Quebec’s main statutory collective bargaining regime, combined with a failure to provide them with access to any other statutory labour rights, did not violate their constitutionally protected freedom of association. This decision raises many questions about the future of constitutional labour rights at the Supreme Court. In this brief comment I address what is arguably the biggest takeaway for workers such as the casino managers whose freedom of association is poorly or entirely unprotected by statutory rights: that despite the majority judgment’s …

“Quasi-Judicial”: A History And Tradition, By Beau J. Baumann & Jed H. Shugerman, Beau J. Baumann, Jed Handelsman Shugerman

Faculty Scholarship

“I do not say the office is either Executive or Judicial; I think it rather distinct from both, though it partakes of each, and therefore some modification, accommodated to those circumstances ought to take place.” – James Madison on the Comptroller, June 29, 1789

On Monday, December 8th, the Supreme Court will hear oral arguments in Trump v. Slaughter. The case presents a pivotal challenge to Humphrey’s Executor, the New Deal precedent underpinning so-called independent agencies. In Humphrey’s, the Hughes Court unanimously held that Congress could shield administrators from presidential removal if they exercised “quasi-judicial” or …

Eyes Everywhere: Unpacking The Digital Surveillance State In Mexico And The Legal Blind Spots, Danielle Mena

University of Miami Inter-American Law Review

This article examines the rise of digital surveillance in Mexico and its implications for privacy, human rights, and democratic governance. Despite constitutional and legislative protections guaranteeing personal privacy and freedom of expression, Mexico has developed one of the most extensive surveillance systems in the Americas. Through tools such as Pegasus spyware and the C5 urban surveillance network, government agencies have expanded their monitoring capabilities, often under the guise of national security. However, the misuse of these technologies against journalists, activists, and political dissidents reveals legal and institutional deficiencies. The article analyzes the evolution of Mexico’s digital surveillance infrastructure, identifies the …

The Times They May Be A–Changin’: A Look Into Cuba’S Future For Property Rights And Restitution Through 3 Lenses, Patrick M. Denny

University of Miami Inter-American Law Review

After the 1959 Cuban Revolution, Fidel Castro took power and instituted a new regime that formed itself into a communist stronghold of the global south. With this new government came curtailment of private property rights, effectuated in government confiscation and limitation in private ownership opportunity. As many Cubans and foreign persons/entities had their residential, rural/agricultural, and commercial/industrial property confiscated, demands for restitution over the years has grown, particularly through US–led efforts. As Cuba has begun to soften to the idea of private property, as evidenced in its new 2019 Constitution, this Note seeks to analyze how property rights in Cuba …

Fundamental Fairness Guides The Supreme Court's Criminal Justice Decisions In The 2024-2025 Term, Sharon R. Fairley

ConLawNOW

During the 2024-2025 term, the Supreme Court decided fifteen cases related to the criminal justice system. These cases were brought by criminal defendants seeking post-conviction relief and civil litigants seeking redress for governmental harms arising out of criminal processes. Remarkably, two-thirds of the cases resulted in decisions favoring defendants or civil litigants opposing the government. This Article argues that the pro-defendant outcomes from this term are consistent with a recent trend in the Court’s decisions favoring defendants in these types of cases. The pro-defendant outcomes from the 2024-2025 term generally resulted from the less conservative justices aligning with the liberal …

The Role Of First Amendment In Equal Protection And Affirmative Action Analysis: The Compelling Governmental Interest, Simona Grossi

UC Law Constitutional Quarterly

The Supreme Court’s decision in Students for Fair Admissions v. Harvard College has transformed the legal framework governing university admissions, sharply limiting race-conscious policies and compelling institutions to align their diversity objectives with the newly shaped heightened scrutiny under the Equal Protection Clause. Concurrently, the Trump administration’s broad-based attack on diversity, equity, and inclusion (DEI) programs—culminating in executive orders restricting race-conscious initiatives— has further intensified the legal and political pressure on colleges and universities striving to foster inclusive academic environments. This article contends that the First Amendment—particularly its protections of academic freedom and free speech—plays a critical and underutilized role …

(How) Is Plea Bargaining Justified?, Palma Paciocco

Articles & Book Chapters

No abstract provided.

The Quest For Budget Armor: Public Expenditures, Positive Rights, And Separation Of Powers In Washington's State Constitution, Kristen L. Fraser

Washington Law Review

In 2012, Washington’s landmark McCleary decision confirmed and expanded previous interpretations of the state constitution’s “paramount duty” clause, affirming a vital positive right to education and a judicial willingness to enforce it against the other branches. Notwithstanding a tense six-year period of judicial supervision after the ruling, ultimately the state legislature enacted broad education funding reforms and the appropriations and revenues to implement the additional resources for schools. Given competition among stakeholders for public funding for state programs, in the post-McCleary period, other litigants have asked courts to find similar positive constitutional rights to state services and funding. So …

The High Cost Of Law School Casebooks, Jeffrey Bellin

William & Mary Bill of Rights Journal

Commentators have forecasted the demise of high-priced commercial casebooks for two decades. Yet little has changed. This Symposium Essay explores the headwinds facing free and low-cost books in the law school casebook market. It suggests that the biggest problem is “casebook selection inertia.” Given the centrality of the assigned casebook to a typical law school course, professors face strong incentives to make a safe choice from among the leading casebooks—typically those published by the handful of established academic presses who set the highest prices. These choices stick, not only determining the book that will be used for that professor’s future …

Foreword

UC Law Constitutional Quarterly

No abstract provided.

From Winans To Wallahee: Treaties, The Washington State Supreme Court, And The Pursuit Of A More Just Rule Of Law, Monte Mills

Washington Law Review

The relationship between the United States federal government, the states, and Native Nations has long been at the core of federal Indian law. From the earliest decades of its jurisprudence, for example, the United States Supreme Court struggled in its efforts to analyze and define the rights, authorities, and interactions of Native Nations within and in relation to the evolving structure of constitutional federalism. Treaties between the United States and Native Nations were central to those decisions and provided a necessary, constitutional check against state interests intent on eliminating sovereign Native Nations. Those constitutional and structural implications thus go well …

Who Counts As A "Reasonable Employee"? The Third Circuit's Bungling Of Section 8(A)(1) Violations, Ben Milstein

Washington Law Review

The National Labor Relations Act (NLRA) protects private employees’ right to unionize and collectively bargain with their employers. Section 7 of the NLRA guarantees employees the right to self-organize labor unions, while section 8 outlines numerous unfair labor practices. Specifically, section 8(a)(1) bans employer interference, coercion, or restraint of any section 7 rights. In a 2022 case, FDRLST Media v. NLRB, the Third Circuit Court of Appeals reversed a National Labor Relations Board (NLRB) finding that FDRLST Media’s executive officer’s tweet constituted a section 8(a)(1) violation. This Comment examines the history of section 8(a)(1) violations, specifically discussing the widely …

The Supreme Court Of India's Use Of Inherent Power Under Article 142 Of The Constitution: An Empirical Study, M. P. Ram Mohan, Sriram Prasad, Vijay V. Venkitesh, Sai Muralidhar, Jacob P Alex

National Law School of India Review

The Constitution of India under Article 142 grants the Supreme Court of India broad inherent powers to do complete justice. The contours of these inherent powers and what it means to achieve complete justice were left to the Supreme Court to determine on its own. In this paper, we empirically examine all the Supreme Court cases from its inception in 1950 till 2023 which use the term “Article 142” or “complete justice.” We found 1579 cases, which were then hand-coded for many variables such as the nature of the case, where the case was appealed from, the temporal distribution, the …

Shielding Freedoms: State Noncooperation In Hunts For Evidence And People, Mary D. Fan

Washington Law Review

The nation is fracturing into a patchwork of rights and punishment. What some states and localities safeguard as rights, other jurisdictions are criminalizing and punishing. As the divides in rights and punishment deepen, some states are becoming sanctuaries for freedoms penalized elsewhere and enacting shield laws prohibiting cooperation with criminalization and punishment states. A prime example is shield laws protecting people seeking to exercise reproductive rights or obtain gender-affirming care. Major jurisdictions for healthcare and technology-related businesses, such as Washington, California, New York, and Massachusetts, have enacted shield laws that prohibit law enforcement and companies from complying with subpoenas seeking …

Masthead

UC Law Constitutional Quarterly

No abstract provided.

June 30, 2023: Resurrections And Bad Omens Of A Nadir Court, Zamir Ben-Dan

UC Law Constitutional Quarterly

June 29, 2023 was monumental for racial justice advocates and scholars; the U.S. Supreme Court issued a major decision that eviscerated affirmative action while declaring itself a vanguard of racial equality. The Court’s race-related juridical activities on the following day, June 30th, received far less attention. On June 30, 2023, the Court denied certiorari in five cases directly implicating race. Those denials of certiorari generated five opinions, two concurring in the denial and three dissenting from denial. These five opinions should have created as much buzz as the Court’s affirmative action decision the day prior; examined together, they tell a …

The Role Of Procedural Due Process In Equal Protection And Affirmative Action Analysis: The Narrowly Tailored Prong, Simona Grossi

UC Law Constitutional Quarterly

The Supreme Court’s decision in Students for Fair Admissions v. Harvard College marked the end of affirmative action as traditionally practiced in higher education admissions, forcing universities to seek alternative legal pathways for fostering diversity. At the same time, the Trump administration’s executive orders targeting DEI initiatives have exacerbated the legal uncertainty, raising critical questions about how institutions can preserve fairness in admissions while withstanding both judicial and political scrutiny.

This article argues that Procedural Due Process—when read in conjunction with Equal Protection—provides a constitutionally sound and structurally fair framework for admissions policies that align with strict scrutiny while preserving …

Per Se Non-Takings, Nestor M. Davisdson, Timothy M. Mulvaney

Faculty Scholarship

In the discourse on the Takings Clause, disputes over methodology have long formed a kind of proxy war, with per se rules ordinarily underwriting strong constitutional protection for property rights and ad hoc standards more often vindicating public interests. At a moment when the Supreme Court is increasingly embracing the rules end of this rules-standards spectrum, this Article offers a novel perspective to challenge the conventional link between categorical reasoning and classical liberal conceptions of constitutional property.

To do so, the Article excavates a vast body of law denying takings liability through rule-like reasoning, an approach the Article calls per …

Repealing Reorgs, Reuven S. Avi-Yonah

Law & Economics Working Papers

Under the Supreme Court's opinion in Moore, it is likely that realization is essential for defining income as a constitutional matter. Therefore, when a transaction involves realization, it should presumptively be taxable unless there are very good reason for nonrecognition of gain. Given this reality, there are good reasons for Congress to consider repealing tax-free reorganizations and the other nonrecognition rules of the corporate tax, primarily for non-tax reasons. Acquisitive A, B, and C reorganizations and acquisitive section 351 transactions typically are used for large public corporations to acquire startups, which encourages monopolies. Triangular mergers raise corporate governance concerns …

Clark Memorandum: Fall 2025, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society

The Clark Memorandum

• Our Constitutional Anchor
• Divine Law
• The Courage of Our Convictions
• Our Call to Action

Opioids And Oblivion: Corporate Bankruptcy And The Erosion Of Accountability In Big Pharma, Ying Yuan

Washington Law Review

In June 2024, the United States Supreme Court ruled in Harrington v. Purdue Pharma that nonconsensual releases for nondebtors are unconstitutional. The decision marked a key development in mass tort litigation involving Purdue Pharma, the company at the center of the opioid crisis. The Sackler family sought to use Purdue’s bankruptcy proceedings to shield themselves from liability, but the Court’s ruling invalidated the use of nondebtor releases to protect third parties from claims without the full consent of affected parties. While the ruling strengthens creditor protections, it creates uncertainty regarding how mass tort bankruptcies can efficiently compensate victims, particularly in …

Self-Determination Through Children's Rights: Resisting The Paradoxical Pretext Of Parents' Rights Legislation, Jeremiah Chin

Washington Law Review

Washington state law balances the interests of parents and the state in education, healthcare, and the general wellbeing of children. Despite the fact that children are at the center of emerging controversies, children’s rights are rarely discussed in state legislation debating the obligations and relationships between the state of Washington and parents. In education, for example, RCW 28A.605.005 finds “[p]arents are the primary stakeholders in their children’s upbringing.” While this may be true relative to the state, it overlooks the fact that children are the primary actors, agents, and rights bearers in their own personhood. This Article therefore considers ongoing …

From The Bench To The Feed: Conflict Between Public Official Accounts And The First Amendment, Betty Yu

Washington Law Review

Imagine one day waking up, opening Facebook, and discovering that the official White House account blocked you because you left a comment expressing a viewpoint. In this case, your First Amendment right to free speech would most likely be violated. However, what happens if your local official blocks you or deletes your comments? Are your First Amendment rights violated? Well, it depends.

Historically, public officials have used public forums such as town halls to meet with citizens and answer questions. However, as social media platforms like X and Facebook have become increasingly crucial tools for communication, the distinction between personal …

The Value Of Jury Rights, Philip A. Hamburger

Faculty Scholarship

The right to a civil jury trial is often dismissed as an inefficient anachronism ill suited to the complexities of modern litigation, and these efficiency concerns have long overshadowed any serious defense of the Seventh Amendment. This Article argues that such skepticism profoundly misunderstands the constitutional function and enduring value of civil jury rights. The Article observes that the Seventh Amendment’s jury right was adopted with the understanding that it would come with some inefficiencies and that contemporary concerns about its inefficiencies tend to be overstated. Ultimately, the Article finds that civil juries are essential for structural reasons such as …

A Dangerous Challenge To The Constitutionality Of The Felon-In-Possession Statute: United States V. Bullock, Matthew Matherne

MC Law Review

In United States v. Bullock, Judge Carlton Reeves held that the federal felon-in-possession statute was unconstitutional as applied to Mr. Bullock. Although Mr. Bullock had been previously convicted of multiple violent felonies involving a firearm, including one that resulted in the death of an individual, Judge Reeves dismissed the charges because the government failed to establish a historical tradition of prohibiting felons from possessing firearms. Judge Reeves’ determination that § 922(g)(1) is unconstitutional as applied to Mr. Bullock is a decision that is not only “dangerous” to society, but it contradicts the historical tradition of firearm regulation in America. …

Divine Detachment: Beachy V. Assemblies Of God And A New Interpretation Of The Ecclesiastical Abstention Doctrine, Juarez Mcleod Johnson

MC Law Review

In the landmark case of Beachy v. Mississippi District Council for Assemblies of God, the Mississippi Supreme Court redefined its interpretation of the ecclesiastical abstention doctrine—marking a pivotal shift in church-state jurisprudence. Traditionally, this doctrine instructed courts to defer to the highest internal authority of a church when deciding disputes within hierarchical religious organizations. However, the court’s decision in Beachy significantly departed from this principle by designating the local pastor and congregation as the supreme authority over local church affairs, even within a hierarchical structure.

This Casenote explores the profound implications of the Supreme Court’s ruling, focusing on its …

Auer Deference: He Who Writes The Law Must Not Adjudge Its Violation, William G. Kennedy

MC Law Review

This Comment explores Auer deference and its application to the Sentencing Guidelines, the Sentencing Commission, and its commentary. Auer deference, in its simplest form, requires courts to give controlling weight to an agency’s interpretation of its own regulations unless it is plainly erroneous or inconsistent with the regulation. Following the Court’s decision in Kisor—expressly limiting Auer’s application, the circuit courts have disagreed on the applicability of Auer to the Sentencing Commission’s commentary regarding career offender designation. This disagreement begs for an appearance before the Court of Last Resort, but until that day, the courts must rigidly apply Kisor to …

A True Fact Should Not Be Controversial: Analyzing The Zauderer Standard And Defining “Uncontroversial”, Edina Hartstein

Fordham Law Review

In Zauderer v. Office of Disciplinary Counsel, the U.S. Supreme Court recognized an exception to the compelled speech doctrine that allowed the government to regulate commercial speech if it was “purely factual and uncontroversial.” However, the Court failed to define what it meant for a disclosure to be “purely factual” or what it meant to be “uncontroversial.” This lack of clarity led to lower courts inconsistently applying the Zauderer standard. In 2018, the Supreme Court decided National Institute for Family Life & Advocates v. Becerra (NIFLA), which held that the Zauderer standard cannot apply when the disclosure …