Law Commons^™

Algorithmic Tax Ownership, Young Ran (Christine) Kim, Dmitry Erokhin

Articles

Tax ownership is a crucial concept for determining tax liabilities, compliance, and enforcement. However, neither the courts nor the IRS has provided clear guidance on how to analyze it. Since the Supreme Court first outlined a twenty-six-factor test for determining tax ownership in Frank Lyon Co. v. United States in 1978, this multifactor test has remained largely unchanged, and there has been no further guidance from the courts or the IRS to this day. Even tests with shorter lists of factors only add to the confusion regarding compliance and enforcement, as there is no clarity on which factors are most …

National Report Of United States (2025), Christine Speidel

Research Reports & White Papers

The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.

Trystan Edwards '26 And Andrew Ricks '26 Awarded The Mark Whitlock Scholarship, Benjamin N. Cardozo School Of Law

Cardozo Law News Archive

Cardozo School of Law announced that Trystan Edwards ('26) and Andrew Ricks ('26) were selected as the 2026 recipients of the Mark Whitlock Scholarship. The annual award recognizes outstanding third-year J.D. students whose leadership, service, and commitment have strengthened student life and the Cardozo community while honoring the legacy of alumnus Mark Whitlock ('10).

The Class Of 2026'S Achievements Celebrated At Commencement Awards Ceremony, Benjamin N. Cardozo School Of Law

Cardozo Law News Archive

Cardozo School of Law honored members of the Class of 2026 during its annual Commencement Awards Ceremony, recognizing outstanding academic achievement, leadership, public service, legal writing, advocacy, and contributions to the law school community. The ceremony celebrated recipients of numerous faculty- and donor-sponsored awards prior to commencement.

Cardozo Celebrates 34th Inspire! Awards, Benjamin N. Cardozo School Of Law

Cardozo Law News Archive

Cardozo School of Law celebrated the 34th INSPIRE! Awards, recognizing alumni, students, and community members for their outstanding commitment to public service. The event honored leaders in immigration advocacy, presented student leadership and service awards, and featured a live recording of the SPARKS podcast focused on careers in public interest law.

State Of Nevada V. Rocky Stanley Salazar, 123 Nev. Adv. Op. 45 (May 28, 2026), Bowen Fuller

Nevada Supreme Court Summaries

When second-degree murder by a controlled substance starts on tribal land but consummates on nontribal land, the state has jurisdiction to prosecute the crime.

Nevada Health And Bioscience Asset Corporation V. State Of Nevada Ex Rel. Department Of Taxation And Nevada Tax Commission, 142 Nev. Adv. Op. (May 28, 2026), Collin Faught

Nevada Supreme Court Summaries

The court held that contracting with a government entity does not prevent an otherwise qualifying charitable organization from receiving a sales and use tax exemption.

Planned Parenthood Mar Monte, Inc. V. State Ex Rel. Office Of The Nevada Attorney General (Civil), 142 Nev. Adv. Op. 40 (May 28, 2026), Charnel Gibson

Nevada Supreme Court Summaries

Nevada’s parental notification abortion statute is likely unconstitutionally vague because it fails to provide physicians with adequate notice of the conduct required and permits arbitrary enforcement.

Maryland Reproductive Freedom And The Full Personhood Of Pregnant People, Margaret E. Johnson

All Faculty Scholarship

Pregnant and birthing people are inappropriately criminalized. Such criminalization is for behavior during their pregnancy that would not otherwise be criminalized, including when there was no harm to the later born baby, and for birth outcomes like miscarriages and still births. Law supports criminalization in part because of the historic legal significance given to fetal “viability” as a demarcation between full personhood rights for pregnant people and the encroachment of fetal “personhood” on those rights. Focusing on Maryland’s new constitutional amendment for reproductive freedom, this essay examines how the new amendment offers promise in restoring the full personhood rights for …

Speech - Invocation For Seton Hall Law School Commencement 2026, Rev. Nicholas S. Gengaro , Chaplain

Graduation

No abstract provided.

Speech - Time Doesn't Pause (Graduation Speech), Nicholas Giaquinto

Graduation

No abstract provided.

Speech - Commencement Speech, Rev. Msgr. Joseph Reilly , S.T.L., Ph.D.

Graduation

No abstract provided.

Commencement Program - Seton Hall University Class Of 2026 School Of Law Commencement Exercises

Graduation

No abstract provided.

Speech - Introduction Of Keynote Speaker, Henna Shah

Graduation

No abstract provided.

Speech - Benediction, 2026 Seton Hall Law Graduation Ceremony, Christian E. Henniger

Graduation

No abstract provided.

Speech - Seton Hall Law Graduation 2026, Board Of Visitors Opening Remarks, Elaine Rocha , Chair, Board Of Visitors

Graduation

No abstract provided.

Academic Freedom's Inflection Point, Jerry C. Edwards

Law Faculty Scholarship

Academic freedom faces an existential crisis. The Trump administration, building on a movement that began in the states, is seeking ideological conquest of higher education. Some universities have already surrendered. Others fight on, facing an endless barrage of assaults on their institutional autonomy. Faculty too have chosen to resist, relying on their free expression rights. One of the most potent weapons in higher education’s arsenal is the constitutional academic freedom doctrine, a First Amendment protection that safeguards faculty’s academic expression and universities’ academic judgments. But the Supreme Court’s embrace of history and tradition as a focal point of its individual …

All But The Death Penalty: Incomplete Protection For Civilian Internee Mothers, Minju Kwon

Political Science Faculty Articles and Research

How did unrecognised gender biases impact the codification of international humanitarian law (IHL)? While recent studies on IHL have highlighted historical lawmaking processes, little research has examined gender biases behind the codification of the “Protection of Women” in the Geneva Conventions and additional protocols. This study examines gender biases and state interests reflected in the codification process by focusing on Article 76§3 of the 1977 Protocol Additional I, which incompletely protects civilian women internees who are pregnant or have dependent children by prohibiting execution but leaving room for pronouncement of the death penalty. Referring to the theory of benevolent sexism, …

Ndls Communicator: Week Of 05.26.26, Notre Dame Law School

NDLS Communicator

The Latest News

• Celebrating the Commencement of Notre Dame Law School’s Class of 2026
• Commencement 2026: Dean G. Marcus Cole’s charge to the graduating class
• Commencement 2026: Speech by Distinguished Professor of the Year Fr. Pat Reidy, C.S.C.
• Notre Dame Law School announces awards for 2026 graduating class
• Notre Dame Law Graduate Kyung Mo Kang ’26 J.S.D. Examines Accountability for Human Rights Violations in North Korea Notre
• Notre Dame Law Graduate Tyson Weeks '26 J.D. Receives 2026 Equal Justice Works Regional Public Interest Award
• Paolo Carozza provides insight on Pope Leo XIV’s encyclical Magnifica humanitas

Faculty Briefs

• Dean G. Marcus …

Policing Course, Adrian Bordoni

Open Educational Resources

Policng course divided in 8 modules: includes readings, videos, interactive assignments, discussion boards Final ppaer and presentation to support topics

Maurice Robinson V. The State Of Nevada, 142 Nev. Op. 37 (May 21, 2026), Kaleigh Evanchak

Nevada Supreme Court Summaries

Elder exploitation is charged as one unit per victim, and certain theft offenses may be aggregated when committed as part of a scheme or continuing course of conduct.

The Federal Gap In Sports Betting, Aimen Taqi

LLR Forum

The modern sports betting market has outgrown the legal framework that governs it. Drawing on examples from the NBA, this article highlights four areas in which federal legislation is needed: player specific proposition bets, the rise of bettor harassment directed at players and coaches, the absence of a centralized public reporting and oversight structure, and the growing use of prediction market or event contract labeling to evade ordinary gambling regulation. This article contends that Congress should adopt a federal floor for sports betting that restricts the bet types most susceptible to manipulation, requires uniform reporting and oversight, imposes anti-harassment obligations …

When Platform Regulations Fail: An Institutional Fix For California Social Media Laws, Roz Kohan

LLR Forum

Three recent Ninth Circuit decisions struck down parts of California’s content moderation laws regarding transparency, child-safety, and algorithmic design on First Amendment grounds. Such challenges act as a barrier to effective platform regulation. When examining past speech regulations that withstood such challenges, telecommunications law provides guidance for the platform context. The lack of expert administrative agencies accounts for the failures of content moderation regulation. This Forum Article argues for the creation of a specialized California agency to produce rules and regulations that withstand First Amendment challenges.

An Examination Of Regulatory Approaches To Artificial Intelligence In Hiring Practices, Pasqualle Yamakawa, Amber Reid

LLR Forum

This Comment explores the growing tension between innovation and accountability in the use of Artificial Intelligence (“AI”) in hiring. As employers increasingly rely on AI-driven screening tools, concerns over algorithmic bias and hidden discrimination have sparked both litigation and regulatory action. Using Mobley v. Workday, Inc. as a lens, this Comment examines the expanding scope of liability for both employers and AI vendors. It then compares emerging regulatory frameworks across the United States and European Union. This Comment concludes that Colorado’s approach to AI regulation stands out as the most comprehensive model, offering a clearer path to reducing discrimination while …

Operational Responsibility In Ai Governance: A User-Centric Liability Framework, Zhengyang Chen

Faculty Publications

Who bears responsibility when artificial intelligence systems cause harm? This question has become central to AI ethics and governance. Most existing approaches focus on developers, yet this faces serious practical and theoretical problems. Drawing on tort law, agency law, and philosophy of technology, this paper argues that AI should be understood as an instrument whose outputs remain the responsibility of human operators rather than developers. We call this 'user-centric governance.' Placing accountability with deployers promotes public trust by creating clear lines of responsibility, a concern that governance approaches have often overlooked. It preserves democratic accountability by keeping human actors answerable …

Ndls Communicator: Week Of 05.18.26, Notre Dame Law School

NDLS Communicator

The Latest News

• Commencement Features
• Notre Dame Law graduate Garrett Hofmann selected for FASPE Ethics Fellowship
• Syl and Vicki Schieber Make Generous Gift to Support Death Penalty Abolition Week at Notre Dame Law School for Five Years

Student News

• Perla Khattar, J.S.D. candidate

Faculty Briefs

• Susan Azyndar
• Msgr. John Paul Kimes
• James Seckinger
• Barry Cushman
• G. Marcus Cole
• Carter Snead
• Nicole Garnett & 3L, Jimmy Murphy
• Roger Alford
• Paul Miller
• Diane Desierto
• Frederick Mostert & Alexandria Noble '26 J.D.
• G. Robert Blakey

Events

• All Staff Meeting

Around the Watercooler

• Kresge Law Library Celebrates 40th Anniversary as a participant in the …

181st University Of Notre Dame Commencement, University Of Notre Dame

Commencement Programs

• SCHEDULE OF EVENTS 4
• HEARING IMPAIRED INFORMATION 9
• GRADUATE SCHOOL 10
• MENDOZA COLLEGE OF BUSINESS GRADUATE BUSINESS 32
• GRADUATE ARCHITECTURE 38
• LAW SCHOOL 39
• UNIVERSITY COMMENCEMENT CEREMONY 42
• COLLEGE OF ARTS AND LETTERS 44
• COLLEGE OF SCIENCE 51
• COLLEGE OF ENGINEERING 55
• MENDOZA COLLEGE OF BUSINESS 61
• SCHOOL OF ARCHITECTURE 67
• KEOUGH SCHOOL OF GLOBAL AFFAIRS 67
• VALEDICTORIAN CANDIDATES 68
• EMERITI FACULTY 68
• HONOR SOCIETIES 69
• AWARDS AND PRIZES 77
• TASSELS 100

Commencement 2026: Dean G. Marcus Cole’S Charge To The Graduating Class, Marcus Cole

Commencement Programs

Joseph A. Matson Dean and Professor of Law G. Marcus Cole delivered this charge to Notre Dame Law School’s Class of 2026 during the Law School’s Hooding Ceremony on May 16, 2026, in Purcell Pavilion.

181st Commencement Mass Program, University Of Notre Dame

Commencement Programs

Vigil Mass for the Solemnity of the Ascension of the Lord.

Principal Celebrant and Homilist: Rev. Robert A. Dowd, C.S.C., President [of the University]

Putting The Con In Con Law: Women’S Surgical Center V. Berry And How A Unique State Constitutional Provision On Contracts Intersects With Certificate Of Need Laws, John R. Oates

Emory Law Journal Online

This Comment explores Georgia’s “Anti-Competitive Contracts Clause” and Certificate of Need laws, the intersection of which was recently considered in the 2017 case Women’s Surgical Center v. Berry. Georgia is one of many states that still has Certificate of Need laws on its books. While these state laws have recently undergone minor legislative reform, judicial repeal of these laws may have a strong enough basis to succeed in Georgia. Though federal and state antitrust and constitutional laws offer many avenues for repeal, one such method specific to Georgia is the Anti-Competitive Contracts Clause, a constitutional provision which prohibits contracts …