Science and Technology 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 …

The Corporate Restructuring Machine: Introducing An Open Platform Approach To Workouts, Horst Eidenmüller, Jared Mayer

Articles

Out-of-court corporate reorganizations, or “corporate workouts,” allow dispersed investors with differing interests to coalesce and strike deals to successfully reorganize distressed companies. Corporate workouts, however, suffer from a host of well-known problems, creating “process fragility.” Current bargaining dynamics limit the instances in which corporate workouts can be used, narrow the kinds of deals that can be made, and invite opportunistic and other socially costly behavior. Yet the Artificial Intelligence (AI) revolution is here; how can it help parties navigate corporate workouts?

In this Article, we argue that AI is well situated to help increase the efficiency of corporate workouts. Based …

The Impact Of Ai Companions On Family Law, Clare Huntington

Cardozo Law Review

People of all ages and backgrounds regularly use AI companions—virtual friends, lovers, and confidantes powered by artificial intelligence. As a new form of relationship, this development poses novel doctrinal and policy questions for family law. As a doctrinal matter, what does child neglect look like when a parent delegates caretaking to an AI companion? How should standards for elder neglect adapt to the widespread use of robotic caregivers? Should lawmakers impose mandatory reporting requirements on therapy bots if children share experiences of abuse or neglect? And can people designate an AI companion as a health care proxy? As a policy …

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.

Law, Conflict, And Hybrid Warfare: A Teaching Imperative For A Changing World, Cynthia Alkon, Andrea K. Schneider

Articles

Lawyers increasingly find themselves at the frontlines of the battlefield, just not in the traditional sense. Hybrid warfare is a conflict form that combines traditional military offensive measures with nontraditional methods, including the harnessing of legal systems to achieve strategic goals. Lawyers have always been at the frontline of typical legal risk assessment, thinking about a client’s risk of liability or regulation costs generally. Now, lawyers must stand at the ready for a lot more: lawyers must be prepared for cyber-attacks, disinformation campaigns using artificial intelligence, the use of court systems to suppress reporting or shield bad actors, and so …

Transformative Technology Or Blatant Theft: Reassessing Fair Use In The Era Of Generative Ai, Tsai-Lin Hsieh, Tsai-Fang Chen

Cardozo Law Review

The rapid proliferation of generative artificial intelligence (“AI”) applications in recent years has sparked a global “AI frenzy.” Yet, the rise of new AI technologies has also raised concerns about copyright infringement, particularly regarding whether generative AI developers should be held liable for using copyrighted works as training inputs and generating outputs that compete with original works. In response, AI developers have invoked a long line of technological fair use precedents to defend against any potential copyright infringement claims. The purpose of this Article is to offer insights into whether generative AI is a transformative technology that deserves fair use …

Learn How To Negotiate Your Salary !, Cardozo Office Of Career Services, Cardozo Business Law Society, Women In Tech Law Society

2025–2026 Flyers

Come learn how to ask for a raise from employment law expert Maria Caceres-Boneau of Littler Mendelson. After her presentation, we will break out into mock negotiation sessions with practitioners for 10 minutes (7 minutes of negotiating, 3 minutes of feedback). Following the negotiations, we will host a small reception!

ALL STUDENTS WELCOME !

Hallucinated Legal Presentations In Civil Trial Courts, Jeffrey Parness

Cardozo Law Review de•novo

Increasingly, hallucinated legal presentations are being discovered and sanctioned in U.S. federal and state civil trial courts. Such presentations encompass papers that are signed, filed, submitted, or advocated, which contain nonexistent legal sources, whether case precedents, statutes, court rules, administrative regulations, or otherwise. These presentations may be discovered by judges, presenting lawyers, opposing lawyers, unrepresented parties, or witnesses.

Regulating Robotaxis, Bryant Walker Smith, Matthew T. Wansley

Articles

In several sunbelt cities, commercial robotaxi service has arrived. The leading robotaxi company is providing over 400,000 trips per week. The industry claims that robotaxis will save lives and provide convenient and affordable mobility. Critics counter that they will increase congestion, undermine transit, and subject the public to ubiquitous surveillance. We argue that the social impact of robotaxis depends on how they are regulated. We emphasize two points missing from the debate. First, some of the benefits of robotaxis may be political rather than technological—some longstanding public policy goals may become viable in a robotaxi world. Second, letting one private …

Hidden In Code: Unmasking Al Bias In Hiring, Katie Rubin

Cardozo Journal of Equal Rights & Social Justice

The note argues that while AI-driven hiring tools offer efficiency, they often automate and amplify systemic biases by relying on flawed historical data, creating a "hidden" form of discrimination. The analysis asserts that existing legal frameworks are inadequate for addressing these algorithmic harms, necessitating urgent federal reforms to ensure transparency and accountability.

The Apathy Economy: Patents, Advertising, And Consumer Indifference, Gavin J. Milczarek-Desai, Derek E. Bambauer

Cardozo Arts & Entertainment Law Journal

Patents function as signals as well as rights to exclude. They inform competitors, investors, employees, and consumers about the invention and its owner. How this information affects consumers is not well understood. Existing studies disagree about how advertising a product or service as patented, or patent pending, affects the price consumers will pay. This Article offers the first major empirical study of that question andfinds that consumers behave with surprising rationality: they will not pay any price premium for a patented product. A product's patent status conveys little information about whether it is superior to competing offerings. The results hold …

The Shifting Economics Of Influencer Sponsorship Disclosures, Uri Y. Hacohen

Cardozo Arts & Entertainment Law Journal

Conventional wisdom holds that disclosing influencer sponsorship diminishes advertising's effectiveness by triggering consumer skepticism. Responding to this perceived transparency gap, regulators have adopted mandatory disclosure regimes to address a perceived market failure: the divergence between private commercial incentives and the public interest in transparency. This Article challenges that assumption. Drawing on a large-scale social media experiment (N=600), it demonstrates that disclosures not only increase consumers' recognition of advertising but also improve their attitudes toward both influencers and brands, while significantly boosting their willingness to share promotional content. These empirical results are further supported by a comprehensive synthesis of the emerging …

Seeing Is Believing? Deepfakes In Financial Markets, Hadar Y. Jabotinsky, Michal Lavi

Cardozo Arts & Entertainment Law Journal

An AI-powered tool recently mimicked Warren Buffett's image and voice so convincingly that even his own family could have been deceived. This striking example highlights the transformative potential of voice cloning and deepfakes. This innovative technology leverages artificial intelligence (AI) to create hyper-realistic audio and video content. By blurring the boundaries between authenticity and synthetic creation, deepfakes make it possible to fabricate moments that never occurred. Recent advancements in AI and user-friendly software have made deepfakes more accessible andfurther contributed to the proliferation of deepfakes, enabling even individuals with minimal technical skills to produce compelling deepfakes at little to no …

Quantum Ai And The Future Of Corporate Law, Michael R. Siebecker

Cardozo Law Review

As quantum computing and AI surge toward mainstream adoption, how corporate directors satisfy their duties of care and oversight requires some fiduciary recalibration. The current fiduciary framework that allows directors to escape liability absent “gross negligence” or “utter failure” in oversight may no longer be defensible in a world where advanced analytics offer unprecedented capacity to model, monitor, and foresee significant corporate risks. Behavioral economics makes clear that humans (including corporate managers) remain vulnerable to a variety of biases and heuristics shortcuts in decision making. Technological evolution provides the means to correct such cognitive distortions if boards take an active …

Ai In Law Libraries: Discussing Ethical Considerations And A Way Forward, Joshua Levine

Library Staff Articles

This review examines the AALL 2025 program “AI in Law Libraries: Discussing Ethical Considerations and a Way Forward,” focusing on the ethical challenges artificial intelligence presents for law librarians and legal professionals. The author highlights discussions on the Model Rules of Professional Conduct, responsible and transparent use of AI, risks such as hallucinations and bias, and broader concerns including environmental impact and the future of human labor. The review emphasizes that the program raised important questions rather than definitive solutions, underscoring the need for ongoing, profession-wide dialogue as AI continues to evolve.

Twenty-Fourth Annual International Advocate For Peace Award, Honoring Dr. Zafra Lerman, Zafra Lerman, Andrea K. Schneider, Felix Wu, Armando Gonzalez

Cardozo Journal of Conflict Resolution

On March 6, 2025, the Cardozo Journal of Conflict Resolution presented the twenty-fourth annual International Advocate for Peace Award to Dr. Zafra M. Lerman. The following is a transcript of the event.

Dispute Resolution Tailored For Digital Assets, Michele Kallo

Cardozo Journal of Conflict Resolution

As digital asset markets continue to expand, the need for efficient and reliable dispute resolution mechanisms has grown increasingly pressing. In May 2022, alone, over 200 individual and class action lawsuits related to digital assets were filed, with cases only deepening in nuance. Traditional litigation, with its high costs, slow timelines, and jurisdictional complexities, often falls short in resolving such disputes. In reaction to these limitations, decentralized arbitration platforms have emerged as spaces for dispute resolution. While innovative, these platforms’ susceptibility to issues such as market volatility, barriers to juror diversity, and impartiality limitations raise questions about their effectiveness as …

August 2025 Annual Report, Perlmutter Center For Legal Justice At Cardozo Law

Perlmutter Center Reports

The August 2025 Annual Report documents the Perlmutter Center for Legal Justice’s work at Cardozo Law during Spring and Summer 2025, highlighting major legal victories, partnerships, student clinical programs, policy advocacy, community outreach, and staff achievements. Prepared for The Laura and Isaac Perlmutter Foundation, it details the Center’s efforts to address wrongful convictions, challenge flawed forensic science, expand pro bono collaborations, and advance criminal justice reform, while also providing staff updates, financial information, and program impact summaries.

Deepfakes Deconstructed, Jacob Noti-Victor

Articles

With the rapid advancement of photorealistic generative Al technology, the problem of sexually explicit deepfakes has grown more urgent than ever. Thanks to widely available Al systems, users can now easily create images that appear to depict real people engaging in sexual acts. Not only have Taylor Swift and other celebrities been targeted, but deepfakes are also now alarmingly prevalent in American schools.

The Collision Course Between Outdated State Laws And Automated Vehicles, Wililam Hubbard, Colin Starger

Cardozo Law Review

America stands at the precipice of a vehicular revolution. Myriads of self-driving vehicles—often referred to as “automated vehicles” or “AVs”—are already rolling out across the nation, and innovators assert that AVs will make our roads safer, less congested, and more economically productive. However, reaching these dreams of self-driving utopias will require more than just technological progress. The uses of traditional vehicles are heavily regulated by hundreds of thousands of state laws that ensure public safety, health, and order. Will these traditional laws still make sense when AVs shift the paradigm? Despite the hype and optimism of many AV advocates, this …

Putting Police Body-Worn Camera Footage To Work: A Civil Liberties Evaluation Of Truleo’S Ai Analytics Platform, Farhang Heydari, Max Isaacs, Katie Kinsey, Barry Friedman, Christopher Slobogin, Alissa Marque Heydari

Cardozo Law Review

This Article summarizes findings from a civil liberties evaluation of Truleo, an AI-powered analytics platform designed to automate the review of police body-worn camera (BWC) footage. It includes a summary of how Truleo’s platform works, policy choices made by the company, and our assessment of safeguards and risks of the platform from a civil liberties perspective. This Article also offers a series of recommendations for policymakers considering the adoption of Truleo or similar technologies. These include the necessity for independent testing of claimed benefits, democratic authorization for deployment, and ongoing transparency and public input around the platform’s design and operation. …

Locating Consumer Financial Regulation, Nikita Aggarwal

Cardozo Law Review

Recent advances in data-driven technology in consumer financial markets, commonly referred to as “fintech,” have resurfaced the question of whether and to what extent data, particularly consumers’ personal data, should be a locus for regulatory intervention in these markets. While innovation in fintech and the accompanying increase in the processing of personal data offer to improve the functioning of consumer financial markets, like all advances in technology, they also come with costs and risks. In 2024, in a move that favored the regulation of personal financial data per se and many of the traditional features of personal data protection regulation, …

Revisiting Reasonable Cybersecurity, Jeffrey L. Vagle

Cardozo Law Review

Prospective theories of cybersecurity liability have traveled over some well-worn paths over the past three decades, resulting in some successes, but also in at least as many cul-de-sacs and dead ends. Part of this problem can be found in the difficulty and complexity of the subject itself. Courts, legislators, and regulators all face comprehension difficulties when they attempt to fit our existing legal system around cybersecurity, often resulting in half-measures and generalized solutions that are challenging to apply to the widely different technical details behind each case. And in the background, we have a general reluctance to create legal regimes …

Shoot The Messenger: Why Section 230 Does Not Shield Suggestive Content Delivery, Alexander Heinkele

Cardozo Law Review de•novo

Internet companies have frequently relied on Section 230 of the Communications Decency Act of 1996 to avoid liability for third-party content hosted on their platforms. However, over time, companies began to take advantage of the broad cover of Section 230 in circumstances outside the statute’s original scope. This Note advocates for a more nuanced interpretation of the statute as it applies to suggestive algorithms and offers a proposal for amending Section 230 to better reflect the modern digital landscape.

Promise And Pitfalls Of Ai In Mass Arbitration, Amy J. Schmitz

Cardozo Journal of Conflict Resolution

Mass arbitration has emerged as a strategic response to arbitration clauses that preclude class actions, allowing large numbers of claimants to bring individual arbitration demands against companies for similar grievances. Unlike class actions where a lead claimant represents others, mass arbitration requires each claimant’s active participation in separate proceedings, creating significant administrative burdens and costs. Following a 2011 Supreme Court ruling that solidified mandatory individual arbitration clauses, consumers and employees increasingly turned to mass arbitration filings. While the American Arbitration Association’s rule updates aimed to improve efficiency through measures like one-time initiation fees and process arbitrators, challenges remain in managing …

Language Models' Verbatim Copying: Copyright Infringement Analysis Through The Lens Of The New York Times Co. V. Microsoft Corp., Openai, Inc. Et Al., Tian "Tony" Chen

Cardozo Arts & Entertainment Law Journal

In their high-profile suit in late 2023, The New York Times Company ("The Times") alleged that OpenAI's Generative Pre-trained Transformer (GPT) language models might output "near-verbatim" copies ("memorizations") of the works of The Times based on certain user prompts and thus might have infringed on The Times's exclusive rights over its content. One of the central issues is whether the embodiment of unauthorized reproductions of Times content in the GPT models constitutes a copyright infringement. This comment argues that OpenAI might have a colorable fair use affirmative defense despite the plaintiff's prima facie copyright infringement claim.

Existing literature on the …

Al Assisted Inventing And Its Impact On The Patent System, Ben Gross

Cardozo Arts & Entertainment Law Journal

The note examines the challenges posed by AI-assisted inventing to the patent system, particularly focusing on the "black box" nature of AI, which obscures the inventive process and complicates patent requirements such as inventorship and disclosure.

Artificial Intelligence And Its Exploitation By The Fashion Industry, Stephanie Solis-Kepes

Cardozo International & Comparative Law Review

The note explores the transformative impact of artificial intelligence (AI) on the fashion industry, highlighting its potential to enhance efficiency, innovation, and customer experience. However, it underscores the critical legal and ethical challenges, including data privacy, intellectual property rights, supply chain transparency, and diversity issues, that must be addressed to ensure responsible and equitable adoption of AI technologies.

Healing An Unimaginable Loss: How Social Media Platforms Can Help Bereaved Parents Through Adr, Molly Baraban

Cardozo Journal of Conflict Resolution

This Note will argue that Alternative Dispute Resolution ("ADR") can successfully be utilized to mediate disputes between parents and social media platforms to facilitate account access in certain instances where a minor child has passed away in a manner that warrants answers. This Note will argue that the rise in mediation being used to resolve probate issues and reform of arbitration use amongst social media platforms, coupled with the continued increase of minors using social media, indicates opportunities for settlements between parents and platforms. This Note will then propose a multi-tiered approach, that would first utilize a conciliator who is …

Russia’S Foreign Agent Law And Its Consequences For Civil Society And Human Rights, Karen Gilkman

Cardozo International & Comparative Law Review

No abstract provided.