Law Commons^™

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

Guarding The Game: Building A Defensive Line Between Athletes' Biometric Data And Gambling Interests, Caroline Hébert

The Journal of Business, Entrepreneurship & the Law

This comment examines the intersection of wearable technology, professional sports, and the burgeoning sports betting industry. Focusing primarily on the National Football League (NFL), the author explores how biometric markers such as heart rate, stress levels, and fatigue—originally intended for player health and performance—are increasingly targeted for commercialization in the gambling market. The comment provides a critical analysis of the current legal landscape, noting that existing frameworks like HIPAA and GINA, as well as current Collective Bargaining Agreements (CBAs), offer insufficient protections for athletes' sensitive personal data. Hébert identifies key points of exploitation by third-party vendors and highlights the conflicting …

Professor Jacob Noti-Victor Accepted To 2026 Harvard/Stanford/Yale Junior Faculty Forum, Benjamin N. Cardozo School Of Law

Cardozo Law News Archive

Professor Jacob Noti-Victor was selected to present his paper, Copyright Litigation After Generative AI, at the 2026 Harvard/Stanford/Yale Junior Faculty Forum. Chosen through a competitive double-blind review process, his paper examines how generative artificial intelligence is reshaping copyright litigation and proposes procedural reforms to address emerging legal challenges.

Hype Or Fraud? Ai-Washing And The Limits Of The Term “Misleading” Under Sec’S Section 10(B) And Rule 10b-5, Elizabeth De La Chapelle

DePaul Journal of Art, Technology & Intellectual Property Law

No abstract provided.

Systemic Failure And Synthetic Abuse: Regulating Nonconsensual Deepfakes Under The Take It Down Act, Chisomeme Nwuda

DePaul Journal of Art, Technology & Intellectual Property Law

No abstract provided.

The Shockwave Heard Around The World: Uspto No Longer Allows Petitioners To Use General Knowledge To Fill Gaps In Prior Art During Inter Partes Review, Hannah Lesser

DePaul Journal of Art, Technology & Intellectual Property Law

No abstract provided.

Front Matter

DePaul Journal of Art, Technology & Intellectual Property Law

No abstract provided.

The Perils Of Trademark Co-Ownership And The Need For Co-Ownership Agreements, Cameron Quilling

DePaul Journal of Art, Technology & Intellectual Property Law

No abstract provided.

Les Outils Numériques : Instruments D’Inclusion Ou D’Exclusion Fiscale ?, Karim Daher

Proche-Orient, Études juridiques

Over the past few decades, with the rapid technological advancements, multinational enterprises (MNEs) and notably the internet giants have acquired a global dimension and such power which allowed them free and dominant penetration in developing countries’ markets such as Lebanon. This unrestricted penetration was facilitated by the absence of any specific local or international legal framework as well as smart tailored tax optimization enabling them to compete with local businesses and deprive national economies of significant resources. This situation has contributed at the same time to the development of the parallel or informal economy and led to a proliferation of …

Dignity For The Deceased: The Abolition Solution To The Laws Governing Unclaimed Body Donation, Lauren Bayerl

Cleveland State Law Review

This Note explores the dangers bubbling under the surface of body donation law across the United States. Specifically, this Note investigates the little-known contours of Ohio law that open the door for body donation practices that may bypass an individual’s consent. While data is slim on the real-world outcomes that such quirks in state law have produced, a recent news story out of Texas highlights the very real danger that the structure of these state body donation laws can produce. This Note first details the laws in place in Ohio that govern body donation, using one state’s laws as a …

Uscis-Grounded Ai: Preventing Hallucinations In Immigration Legal Services, Hephzibah Igwe

ONU Student Research Colloquium

Artificial intelligence chatbots increasingly provide legal information to consumers, but AI "hallucinations" (confidently stated but incorrect responses) pose serious risks in immigration law. Incorrect information about USCIS forms, fees, processing times, or filing procedures can result in visa denials, deportation proceedings, or permanent bars to entry.

This research presents a novel "source-grounded AI" system that eliminates hallucinations in immigration legal information. Rather than relying solely on large language models (LLMs) trained on general internet data, the system uses USCIS.gov as the primary source of truth for all operational data including current forms, fees, processing times, filing addresses, and policy updates. …

Confidentiality Of Ai Conversations: Protecting Self-Represented Litigants Who Use Chatgpt For Legal Advice, Anoo D. Vyas

Duke Law & Technology Review

When a layperson uses ChatGPT to obtain feedback on a legal matter, attorney-client privilege may not apply, as ChatGPT is not a lawyer, much less a human. Further, while lawyers are entitled to protection for their opinion work-product, it is not clear whether self-represented litigants are entitled to the same protection. Additionally, the broader duty of confidentiality binds only attorneys, not AI systems like ChatGPT. The public increasingly uses AI tools such as ChatGPT. If a layperson employs ChatGPT for legal advice, particularly in a civil matter, such communications may be discoverable and potentially admissible. This presents an access to …

Labour Law, Technology, And The Attack On The Rules-Based-Order, Valerio De Stefano

Conference Papers

This paper argues that current debates on artificial intelligence and algorithmic management at work are also debates about private power, managerial prerogative, and democracy. It situates recent attacks by major technology companies and their political allies on the European Union and other rule-based international institutions within a broader struggle over who should regulate technology and govern society. It contends that the anti-democratic turn of parts of the tech world is closely connected to authoritarian ideas about work, hierarchy, and obedience. The workplace is one of the principal sites where authority is exercised, surveillance normalised, and habits of subordination formed, with …

Which Place Governs A Placeless Place: Predicting Jurisdiction In The Metaverse, Morrease Leftwich

University of Miami Business Law Review

Oliver Wendell Holmes’s famous characterization of legal study as “prediction” takes on renewed significance as courts confront novel jurisdictional questions in blockchain cases, particularly as technological innovation accelerates and transforms the digital landscape. Among these developments is the metaverse, which combines blockchain financial technology with early visions of the internet as a distinct realm for social interaction.

Concrete problems already emerging in these immersive environments underscore the stakes: Platform‑engineered anonymity and scale make user‑to‑user harms effectively unpoliceable, what recent work calls the “veil of scale,” frustrating redress even when laws apply. Amid this difficulty in identifying bad actors, scholars have …

Advice For Incorporating Ai Tools Into Your Legal Practice, Celia Bigoness, Robert A. Mackenzie, David J. Reiss

Cornell Law Faculty Publications

We have been speaking with many lawyers and law students about using generative artificial intelligence (AI) tools in their legal practice. We are struck by the fact that many of them have not been experimenting much, if at all, with the tools that are available to them - although many acknowledge that their clients are increasingly integrating generative AI into their businesses. We have been integrating a lot of these tools into our own professional lives, and here are some tips to help lawyers and law students get comfortable with AI tools that can help them, in big ways and …

The Myth Of Sufficient Technological Barriers: Reevaluating The "Gates-Up-Or-Down" Analogy In Data Scraping, Yucen Zhong

Duke Law & Technology Review

In Van Buren v. United States, the Supreme Court adopted a “gates-up-or-down” analogy from physical trespass law to define “authorization” under the Computer Fraud and Abuse Act (CFAA). Despite historical shifts in judicial interpretation, courts have recently relied on this binary framework to interpret authorization as it applies to online trespass. But courts have struggled to apply this binary inquiry while still accounting for complications in modern authentication technologies. When pursuing a code-based inquiry based on the gates-up-or-down analogy, courts risk oversimplifying the dynamic nature of online trespass. Such an approach fails to account for how modern authentication measures—such as …

China Samr’S Review Process In Cross-Border Technology M&A, Gabriel A. Paknia

Honors Scholar Theses

China's State Administration for Market Regulation (SAMR) holds discretionary authority over the merger review process. This paper examines whether SAMR's review of technology and semiconductor transactions since the governing body's inception in 2018 reflects political-economic incentives beyond what competitive harm analysis alone would explain. The paper is broken into three core pillars: accessing SAMR's regulatory code to identify how flexibility to exercise discretion is codified, scrutinizing SAMR's full adverse outcome record for overrepresentation of technology and semiconductor deals, and deconstructing a semiconductor megamerger to illustrate those mechanisms with the backdrop of real time geopolitical events. I find that technology and …

Ai, Antitrust, And The Marketplace Of Ideas, Maurice E. Stucke

Fordham Law Review

No abstract provided.

Code And Consequences: How Fraud Detection Algorithms Criminalize Welfare, Michele E. Gilman

All Faculty Scholarship

This article investigates the growing use of automated fraud detection systems in public benefits programs, focusing on how these technologies have intensified the surveillance and criminalization of low-income individuals. Across the globe, government agencies deploying fraud detection algorithms have wrongfully accused thousands of people of committing fraud, with devastating consequences, including bankruptcy, job loss, and psychological trauma. These algorithmic systems operate as opaque “black boxes,” fueled by historical biases against the poor and largely unaccountable to the individuals they affect. Meanwhile, the private vendors that develop the algorithms reap massive profits from unfulfilled promises of efficiency and cost savings.

The …

The Last Human Question: Generative Ai's Existential Threat To Consensus And Law, Joshua Fairfield

West Virginia Law Review

The true risk of artificial intelligence (“AI”) is not that the toasters will rise up. It is that AI will be competent to perform human tasks and indifferent to human welfare. The risk is that we will be outcompeted by generative automated processes that create output similar to ours (although never the same, as this Article explains), but which need none of the outputs of the economy for food, shelter, or human flourishing. Further, a more precise and existential description of the threat is that generative AI will disrupt and crowd out humanity’s evolutionary superpower, our ability to generate agreement …

Ai And Law Milestones: From Top-Down To Bottom-Up Computational Models Of Legal Reasoning (And Back), Kevin Ashley

West Virginia Law Review

This Article introduces five research and development milestones in the field of Artificial Intelligence and Law and then discusses how large language models (“LLMs”) and generative AI (“GenAI”) are affecting each of them. The milestones include legal expert systems, lessons learned in computationally modeling legal rules and statutes, knowledge-based models of legal argument, machine learning models that classify case texts and predict outcomes, and the design and evaluation of legal applications of LLMs and GenAI. These milestones illustrate how top-down knowledge-based computational models of legal expertise have rapidly given way to bottom-up models based on machine learning. Knowledge-based models explicitly …

A View Under The Hood: Duquesne Kline's Law And Computing Program, Wesley M. Oliver, Katherine L.W. Norton, Martin Mckown, David Horrigan

West Virginia Law Review

No abstract provided.

Artificial Intelligence And Machine Learning Improving The Livelihood Of Individuals With Disabilities In Various Capacities, Daveon Lilly

West Virginia Law Review

Artificial Intelligence (“AI”) and Machine Learning (“ML”) are swiftly reshaping accessibility for individuals with disabilities, offering fresh opportunities for inclusion in education, the workplace, and daily life. This Note explores the integration of AI and ML into assistive technologies and discusses how this integration bolsters access and independence for people with various disabilities. It also examines the legal frameworks, including the Americans with Disabilities Act (“ADA”) and the Rehabilitation Act of 1973 (“Rehabilitation Act”), that govern the implementation of these technologies and address challenges such as algorithmic bias, data privacy, and the digital divide. While AI and ML have made …

Training New Lawyers With And For Generative Ai: A Semester-Long Experiment Scaling Clinical Friction In The Doctrinal Classroom, Frank W. Volk

West Virginia Law Review

No abstract provided.

Racing To Safety: Tax Policy For Ai Safety-By-Design, Mirit Eyal, Yonathan Arbel

Articles

The White House recently announced its vision of artificial intelligence (AI) policy: AI development is a race and America must win it. To that end, a new America's AI Action Plan directs federal agencies and states to remove regulatory barriers to AI development and accelerate innovation. This approach leaves limited room for regulatory measures that would address the safety risks of powerful AI systems: their behavior in novel domains remains unpredictable, their decision-making opaqueness, and their alignment with human values is uncertain. While experts warn of large-scale accidents, policymakers find themselves in a bind: Regulate AI and cede ground to …

Private Coverage, Public Risk: The Role Of Cyber Insurance In National Security Governance, Deborah L. Johnson

Faculty Publications

This Article explores the growing yet underexamined role of the commercial cyber insurance market in shaping the United States' approach to cybersecurity readiness. It argues that, as cyber threats against U.S. critical infrastructure and essential services increase, commercial cyber insurance has quietly come to function as a de facto governance tool in national cybersecurity. In hospitals, water and energy systems, and other public-facing sectors, policy language, underwriting questionnaires, and post-breach claims practices help define what counts as "reasonable" security, influence how organizations plan for and respond to incidents, and affect the pace and scope of recovery after an attack. Yet …

Situating Ai Within The History Of Technological Adaptation In Law, Karin Mika

Law Faculty Articles and Essays

This Article will first trace this history of technological disruption and adaptation in the law. It will then situate the current AI moment within this established pattern, arguing that AI’s capabilities create an unprecedented opportunity to accelerate a pedagogical shift from foundational structure to sophisticated substance. Further, it will explore AI's significant potential as an equalizer for multilingual students. Finally, it will address the legitimate risks of AI, concluding that a framework grounded in professional ethics and critical human oversight is the key to harnessing its benefits responsibly. The challenge is not to resist this new technology, but to adapt …

Generative Adversarial Discrimination, Josh Fairfield

Washington and Lee Journal of Civil Rights and Social Justice

Anti-discrimination law assumes that discrimination can be detected and rectified, that the evidentiary burden of the plaintiff can in fact be met. But the evolutionary logic of AI training causes it to target vulnerable groups, lie about reasoning, and above all resist detection. Because of hidden core prompts in generative AI systems, and how those prompts interact with the nature of AI training and deployment, AI will often actively hide discrimination rather than surface and address it. Stopping this will be difficult. At present, neither humans or AI can detect this emergent dark-pattern behavior. Without legal intervention, the broad use …

The Nondiscrimination Principle, Zephyr Teachout

Fordham Law Review

No abstract provided.

The Racialized Treadmill Of Robotic Agriculture: Colonial Legacies, Legal Exceptionalism, And Labour Control, Vasanthi Venkatesh

Canadian Journal of Law and Technology

The title of this paper draws on two historical meanings of the word ‘‘treadmill”. First, it references the economic concept of the ‘‘agricultural technology treadmill”, which describes how technological advances in farming lead to market consolidation, pushing smaller producers out while benefiting agribusiness oligopolies. Second, it invokes the literal treadmill, which was invented in 1818 as a punitive labour technology and a ‘‘rational” tool to discipline racialized and indentured labourers in colonial plantations. By connecting these two threads in agricultural technology — economic domination and racialized labor control — this paper examines how robotics and automation in modern agriculture perpetuate …