Law Commons^™

Constitutional Iconoclasm, Andrew J. Lanham

Michigan Law Review

A review of The Constitutional Bind: How Americans Came to Idolize a Document That Fails Them. By Aziz Rana.

Taking Revolution Seriously, Zohra Ahmed

Michigan Law Review

A review of Tip of the Spear: Black Radicalism, Prison Repression, and the Long Attica Revolt. By Orisanmi Burton.

Nanaboozhoo Died For Your Sins, Matthew L.M. Fletcher

Michigan Law Review

A review of Custer Died for Your Sins: An Indian Manifesto By Vine Deloria, Jr.

Democratizing Constitutional Memory, Reva B. Siegel

Michigan Law Review

The Court regularly makes claims on the past—claims that have grown in prominence since conservatives on the Roberts Court invoked “history and tradition” to overrule longstanding case law on religious free exercise, the right to bear arms, and the right to abortion in its 2021 term and to threaten other rights since. The Court claims its historically based approach constrains judges by focusing interpretation on objective and impersonal facts in the past.

The Invention Of The Judicial Administrative State, Marin K. Levy

Michigan Law Review

A review of The Taft Court: Making Law for a Divided Nation, 1921–1930. By Robert C. Post.

Build Public Renewables, Again, Sandeep Vaheesan

Michigan Law Review

A review of The Price Is Wrong: Why Capitalism Won’t Save the Planet. By Brett Christophers.

Exorcising Hobbes’S Ghost: A Future For Constitutional And International Law, Monica Hakimi

Michigan Law Review

A review of Law for Leviathan: Constitutional Law, International Law, and the State. By Daryl Levinson.

The Editorial Board's Stories Of War And Recovery, Rachelle Navarro, Edna Epstein, Kristin Bender, Leonard Niehoff, Rahul Agarwal, Dennis Raglin, Margaret Mckeown

Articles

What follows are real-world experiences my fellow editors at Litigation journal shared with me. As much as misery loves company, we litigators love war stories more and, boy, do we have some! They show us that, when faced with unexpected catastrophes, we have only one option: Get to work. Do the math. Solve the problem. And then solve the next one.

Unspeakable Objections: Recovering From The Tricks And Traps Of Rule 30(C)(2), Leonard Niehoff, Shannon Hickey

Articles

The boundary between a proper “working” objection and an improper “speaking” objection under Federal Rule of Civil Procedure 30(c)(2) turns out to be less discernible and more mysterious than we might like. It’s certainly less plain than some lawyers believe and some judges have suggested. We all need a better understanding of how and why the business of making objections at depositions can get complicated under the terms of this rule.

Truth, Fiction, And Abolition, Xiao Wang, Samuel Weiss

Michigan Law Review

A review of Chain-Gang All-Stars. By Nana Kwame Adjei-Brenyah.

Pictures Of A Revolution: Administrative Law In A Time Of Change, Shalev Gad Roisman, Oren Tamir

Michigan Law Review

A review of multiple supplements and updates to several different titles and editions.

Some Realism About Originalism, William J. Novak

Michigan Law Review

A review of Memory and Authority: The Uses of History in Constitutional Interpretation. By Jack M. Balkin.

Constitutional Failure, Erwin Chemerinsky

Michigan Law Review

A review of The Constitution of the War on Drugs. By David Pozen.

Was The Niit A Treaty Override?, Reuven S. Avi-Yonah

Law & Economics Working Papers

Three court decisions have recently addressed the interaction of the Net Investment Income Tax (NIIT) and US tax treaties. The issue was whether the treaty provided an independent basis for crediting a foreign tax against the NIIT, because no such credit is available under the Code. First, in Toulouse, the Tax Court held that there was no treaty based credit. Second, in Christensen, the Court of Federal Claims held that a treaty-based credit was available, distinguishing Toulouse. Third, in Bruyea, the Court of Federal Claims issued a broader opinion that allowed the credit. Importantly, Bruyea addressed an issue that was …

Is The Utpr Extraterritorial Or Discriminatory?, Reuven S. Avi-Yonah

Articles

On January 20 President Trump issued two executive orders on international tax. The first order rejected the OECD’s two-pillar project, stating: The OECD Global Tax Deal supported under the prior administration not only allows extraterritorial jurisdiction over American income but also limits our Nation’s ability to enact tax policies that serve the interests of American businesses and workers. Because of the Global Tax Deal and other discriminatory foreign tax practices, American companies may face retaliatory international tax regimes if the United States does not comply with foreign tax policy objectives. This memorandum recaptures our Nation’s sovereignty and economic competitiveness by …

Winter 2025 - Free & Low-Cost Legal Research Resources, University Of Michigan Law Library

Legal Tech Series

This workshop will discuss how to develop legal research strategies using a mix of subscription resources and free/low-cost alternatives. Fastcase is available for free through state bar associations for licensed attorneys, so knowing how to use it will make you a well-rounded legal researcher. This workshop will cover how researchers in many different contexts can access accurate and reliable legal information. What is available on each platform? Can you conduct research effectively using only free resources? This and more will be covered.

Resources covered: Lexis, Westlaw, Bloomberg, Fastcase, Google Scholar, and more!

A Perfect Storm: Executive Orders And Tax Law, Reuven S. Avi-Yonah, J.J. Wang

Law & Economics Working Papers

Since it came into office, the Trump administration has issued a series of executive orders that affect many areas of the government. One such area is taxation. In two orders issued on his first day in office President Trump rejected the participation of the United States in the Organization for Economic Cooperation and Development (OECD)`s global minimum corporate tax project and threatened to impose tax countermeasures on countries that adopt "extraterritorial or discriminatory" taxes. Two days later, the Republican members of the House Ways and Means Committee introduced legislation to the same effect. A month later, the president issued another …

Esg Irony: Why Corporate Tax Avoidance Must Be Considered, Reuven S. Avi-Yonah

Articles

Environmental, social, and governance (ESG) investing has been the focus of major attention in corporate law. Many writers praised ESG as the future of corporate governance. The push for ESG comes from the belief that the government is incapable of fulfilling its responsibility of achieving social and environmental goals, and that corporations are frequently in the best position to help. ESG investing has been significantly bolstered by large asset management institutions like BlackRock Group, State Street Global Advisors, and Vanguard Group. The “Big Three” own large stakes in most public corporations, which they have been pushing to address ESG issues.

Tax Experience Isn’T Everything: A Tale Of Two Justices., Reuven S. Avi-Yonah

Articles

Any student of federal income taxation is familiar with a series of important Supreme Court tax decisions written by Justice Harry Blackmun (associate justice, 1970-1994). They would also know of three important decisions written by his contemporary, Justice Thurgood Marshall (associate justice, 1967-1991). It is interesting to compare the two, because Blackmun was the only recent justice with extensive tax practice experience, whereas Marshall had none. Yet, most of Blackmun’s tax opinions were wrong while Marshall’s opinions were right.

Shadow Banking And Securities Law, Gabriel V. Rauterberg, Jeffery Yufeng Zhang

Articles

Shadow banking may be the single greatest challenge facing financial regulation. Financial institutions that function like banks, but fall outside the scope of banking regulation—aptly termed “shadow banks”—were at the heart of the Global Financial Crisis and most episodes of serious financial stress since then. Scholars have largely focused on one response to this problem: extending traditional banking regulation to shadow banks. Yet more than fifteen years after the crisis, major regulatory efforts along this route have stalled.

In this Article, we explore the uneasy case for greater regulation of shadow banking through a different route—securities law. Our first contribution …

Abolition By Algorithm, Peter N. Salib

Michigan Law Review

In one sense, America’s newest abolitionist movement—advocating the elimination of policing and prison—has been a success. Following the 2020 Black Lives Matter protests, a small group of self-described radicals convinced a wide swath of ordinary liberals to accept a sweeping claim: Mere reforms cannot meaningfully reduce prison and policing’s serious harms. Only elimination can. On the other hand, abolitionists have failed to secure lasting policy change. The difficulty is crime. In 2021, following a nationwide uptick in homicides, liberal support for abolitionist proposals collapsed. Despite being newly “abolition curious,” left-leaning voters consistently rejected concrete abolitionist policies. Faced with the difficult …

Deputization And Privileged White Violence, Ekow N. Yankah

Articles

A number of high-profile and racially charged killings, such as Trayvon Martin’s, Kenneth Herring’s, Ahmaud Arbery’s, and Jordan Neely’s, have been at the hands of civilians declaring themselves the law. These deaths stemmed from a phenomenon best described as “deputization.” Deputization describes a latent legal power that has empowered White people throughout American history to claim authority to enforce the law, as they see it, upon racial minorities generally and Black people in particular. This power turned the ancient common law duty to police all felons in England into a specific American common law duty to police Blacks. From the …

Fee-Shifting Shortcuts, Maureen Carroll

Articles

Federal fee-shifting statutes, which allow certain prevailing plaintiffs to recover a reasonable attorney’s fee from the defendant, are critically important to civil rights enforcement. When it comes to the interpretation of these statutes, however, a wide gap separates the doctrine articulated by the Supreme Court and the decisions issued by lower courts. According to the Supreme Court, the calculation of a feeshifting award requires a highly contextualized inquiry, specific to the plaintiff’s attorneys and claims; in the lower courts, by contrast, judges take a set of welltrodden shortcuts that flatten many of the differences the case law makes relevant.

This …

The Dormant Power Of State Agencies To Fight Environmental Racism, David Handelman-Holmes

Michigan Law Review

Despite repeated promises by Democratic presidents to address environmental justice (EJ), meaningful federal action on the issue remains elusive. The EJ obligations that have been imposed on federal agencies are all purely procedural, not substantive. Such procedural obligations—like filing environmental impact statements and providing forums for community feedback—may facilitate greater transparency and accountability from industry and government agencies. But in the absence of more substantive obligations—like stricter emissions caps in highly burdened communities of color—these procedural requirements are often satisfied through mere box-checking. Meanwhile, litigants pursuing relief through the U.S. Constitution’s Equal Protection Clause face closed courthouse doors unless they …

Taxes And Certainty: Challenges In Judicial Review Of U.S. Tax Legislation, Reuven S. Avi-Yonah, Moshe Jaffe

Law & Economics Working Papers

The application of judicial review to tax legislation presents unique challenges and inconsistencies. Unlike other forms of legislation, tax laws in the United States are seldom invalidated by the Supreme Court, and when this does occur, it is done using various and inconsistent tests, suggesting a need for a more balanced and effective approach. This paper explores the U.S. court's approach to judicial review in tax cases, empirically analyzing the methods and tests used in key decisions. The findings will reveal a complex and inconsistent picture, highlighting the need for a more coherent approach. Additionally, the research will analyze several …

Beyond Congestion Pricing, Gregory H. Shill

Journal of Law and Mobility

After years of political and legal efforts to block it, congestion pricing finally went into effect in New York City in January 2025. Early indications are positive, though threats to its continuation from the Trump administration and others remain. But its journey to this point has already made one thing clear: it is time for the Big Apple to seize more of its own destiny in transportation policy.

The battles that delayed and still imperil the Metropolitan Transportation Authority’s congestion pricing scheme underscore the need for policies that New York City can implement unilaterally. Making urban transportation policy in the …

Double Standards In Un Political Bodies: Is Impartiality Possible?, Steven Ratner

Other Publications

The decisions of the UN’s political bodies would seem to represent the epitome of claims of double standards in the enforcement of international law. For even if we can accept that the members of the Security Council or the Human Rights Council (HRC) will choose to bring some situations to the attention of those bodies while leaving others off the agenda, or to pass some resolutions and reject others, such decisions seem quite suspect if we view those organizations as not merely making policy but enforcing international law. International lawyers have long identified this dilemma over enforcement: is it better …

Winter 2025 - Cool Tools For Productivity, University Of Michigan Law Library

Legal Tech Series

This session will highlight technology designed to make your life easier as a law student and as a new attorney. Tools covered will include Boolean search operators, specialized legal writing keyboards, project management / note taking tools, artificial intelligence for drafting professional writing like emails, and more! If you are interested in maximizing your productivity and efficiency to make your life easier (and who isn't?) then this is the session for you!

Resources covered: LegalPad Keyboards. Search terms/connectors for Lexis, Westlaw, & Google. Google docs note taking. Anki for flashcards.

Note: In the Libguide as "Cool Tools to Boost Efficiency", …

Is The Us Exit Tax Constitutional?, Reuven S. Avi-Yonah

Law & Economics Working Papers

The recent US Supreme Court decision in Moore vs. United States raised the possibility that the Court would declare that realization is required for a tax provision to be constitutional. The US exit tax on expatriations is the most likely vehicle for a post-Moore constitutional challenge to taxation without realization because (a) it involves individual taxpayers; (b) it does not involve attribution, because the tax is imposed directly on the expatriating taxpayer, and (c) it involves precisely the kind of tax that was the direct target of the Moore litigation, namely a mark to market tax on rich taxpayers (the …

Should Country-By-Country Reporting Be Public?, Reuven S. Avi-Yonah

Articles

Under action 13 of the base erosion and profit shifting project, large multinational enterprises are obligated to file country-by-country reports with tax authorities. As of April 2024, over 80 countries have adopted a multilateral agreement on exchanging CbC reports. The United States has not adopted the multilateral agreement, but regulations require U.S.-based MNEs to file these reports with the IRS, which can then exchange them with other countries under tax treaties.