Tax Law Commons^™

Protecting Dependent Children In Bankruptcy, Michael D. Sousa, L. Alexis Whitley Esq.

Villanova Law Review (1956 - )

No abstract provided.

Periodic Adjustments — Treaties And Other Issues, Reuven S. Avi-Yonah, Jeffery M. Kadet

Articles

In his May article, Michael McDonald, a former managing director at Ernst & Young and current adjunct professor at the University of Virginia School of Law, criticized the IRS’s recently announced method for applying the commensurate with income (CWI) requirement that addresses the widespread underpricing of intangibles.1 His analysis questioned the IRS’s interpretation of section 482. McDonald argues that, until 2025, Treasury and the IRS applied CWI in a manner consistent with the arm’s-length principle despite congressional misgivings about the arm’s-length principle that were not only expressed in the legislative history of the Tax Reform Act of 1986 but were …

Les Actions De Préférence Émises Par Les Banques Libanaises, Aline Tanielian

Proche-Orient, Études juridiques

No abstract provided.

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

BYU Law Review

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 …

Taxation And Birthright Citizenship, Reuven S. Avi-Yonah

Articles

Under the 14th Amendment, individuals who are born in the United States are U.S. citizens and citizens of the state where they reside if they are “subject to the jurisdiction” of the United States. The debate surrounding birthright citizenship focuses on the meaning of jurisdiction in this context. The majority view is that it just means territoriality jurisdiction, so that anyone born within the United States is automatically a citizen regardless of the immigration status of their parents. The minority view is that jurisdiction is related to political allegiance (nationality jurisdiction), which is why children born to diplomats, members of …

Advocacy Matters, Richard Collins

American Indian Law Journal

The Supreme Court’s 2022 Castro-Huerta decision was wrong on the points it discussed. It was doubly wrong for a reason it ignored. But the latter error was shared because all briefs and the dissenting opinion ignored it as well. The question presented was whether a nineteenth-century federal Indian country statute provided for exclusive federal jurisdiction over interracial crimes, or for concurrent authority with states. The Court held that the statute allowed concurrent jurisdiction. But it ignored the fact that Congress and the Court, until fairly recently, avoided concurrent federal-state jurisdiction over crimes. Had the self-styled originalist Justices taken their theory …

Stability At Stake: The Effects Of Overturning Chevron On Indian Gaming, Evan Callahan

American Indian Law Journal

The Supreme Court’s decision in Loper Bright to overturn Chevron Deference marks a significant change in administrative law and could have drastic consequences for the regulation of Indian gaming in the United States. This Note explores the implications of such a shift, emphasizing the importance of maintaining stability in the highly regulated gaming industry. Many stakeholders, including operators, investors, regulatory agencies, and patrons, may face significant uncertainty without doctrines such as Chevron Deference. Without agency expertise in interpreting statutes, the Court may instead directly influence the regulation of Indian gaming in the United States, presenting challenges and uncertainties for all …

Reading Between The Treaties: Why The Supreme Court Must Honor The Indian Canons Of Construction, Amelia R. Wimmer

American Indian Law Journal

This Note critically examines the Indian canons of construction as interpretive tools employed by the United States Supreme Court in cases involving treaties and statutes with Tribal Nations. Ultimately tracing their origins to Worcester v. Georgia, this Note explores how the Indian canons were designed to protect tribal sovereignty, ensure the liberal construction of ambiguous provisions in favor of tribes, and prevent the abrogation of tribal land and rights. Shifts in interpretive philosophy and the rise of textualism have led to a checkered application of the Indian canons across courts. However, a continued application of the Indian canons is necessary …

The Federal Trust ​​​Responsibility ​And Special Domestic Violence Criminal Jurisdiction: Restoring Justice In Tribal Nations​​​ ​, Sofia Sallas

American Indian Law Journal

Special Domestic Violence Criminal Jurisdiction (SDVCJ), enacted through the Violence Against Women Act, was designed to address jurisdictional gaps that long allowed non-Indian perpetrators of domestic violence in Indian Country to evade accountability. Yet despite restoring Tribal authority, SDVCJ remains significantly under-implemented. This Note argues that this failure is not merely a policy shortcoming, but a legal one. Congress restored Tribal criminal jurisdiction while conditioning its exercise on federal funding, coordination, and institutional support. Federal agencies, however, have failed to provide the consistent infrastructure necessary for SDVCJ to function in practice. These failures breach the federal trust responsibility, which imposes …

Table Of Contents

American Indian Law Journal

No abstract provided.

Tribal Nations As Lords Of The Fee: A Common Law Argument For Tribal Discretion In Spending Federal Forfeiture Funds, Kent A. Anderson

American Indian Law Journal

Federal criminal forfeiture is a powerful tool meeting at the nexus of criminal law and property law. Courts justify its use based on its English common law history. After seizing and selling assets, the federal government doles out payments from its Assets Forfeiture Fund to cooperating law enforcement agencies through equitable sharing agreements that bind recipients to use funds for law enforcement purposes. Tribal Nations have compelling legal and policy arguments for their entitlement to greater access to and discretion over forfeiture funds obtained through seizures in Indian country. These legal arguments are grounded in: (1) federal criminal forfeiture’s failure …

September 2024 – August 2025 Case Law On American Indians, Thomas P. Schlosser

American Indian Law Journal

No abstract provided.

After Advisory Votes: Exploring Alternatives For Voter Engagement In Washington Tax Policy, Emma Morse

Washington Law Review

In 2023, the Washington State legislature repealed the state’s advisory vote system, which allowed taxpayers to express their opinions on enacted tax measures. This system was the first of its kind in the United States, a novel concept that no other state had implemented. Although the advisory votes were non-binding, they provided a platform for public input on tax policy decisions. The repeal of this system raises important questions about voter participation in tax policy, particularly in a state already known for its regressive tax structure. This presents an opportunity to consider whether Washington voters should have input on tax …

Table Of Contents

Seattle University Law Review

Table of Contents

Volume 49 Masthead

Seattle University Law Review

Volume 49 Masthead

Reimagining Legal Education: The Transformative Power Of Small-Group Instruction, Michael I. Meyerson

Seattle University Law Review

Legal education is failing its students. Those entering their first year of law school have greater anxiety and less developed reading and writing skills than ever before. The traditional large Socratic class, which was never the most effective teaching method, has become increasingly counterproductive.

This Article contends that small-group instruction provides the opportunity for superior teaching, especially for first-year law students. Recent scholarship in active learning, educational psychology, and students’ mental health demonstrates the limitations of the traditional large Socratic class experience. Building on that theoretical foundation and informed by sustained classroom experience, this Article argues that small-group pedagogy more …

Land Without Legacy: The Case For Market-Based Appraisals On Hawaiian Home Lands, Alexis C. Owens

Seattle University Law Review

The Hawaiian Homes Commission Act of 1920 (HHCA) was enacted to restore Native Hawaiians to ancestral lands and promote long term economic self-sufficiency. More than a century later, that promise remains unfulfilled. This Note argues that a central but overlooked barrier lies in the HHCA’s mandated use of the replacement cost appraisal method, which systematically undervalues homestead properties by excluding market forces. In one of the most expensive housing markets in the United States, this approach suppresses home equity, the primary means of intergenerational wealth building, and restricts beneficiaries’ access to credit and financial stability. By severing the connection between …

International Law’S Forgotten Refugees—Palestinian Refugees In Egypt

Seattle University Law Review

This Article examines the legal and humanitarian crisis facing Palestinian refugees who have fled to Egypt amidst the ongoing violence in Gaza. While escaping active conflict, these refugees face systemic barriers to employment and education, rendering their living conditions precarious and unsustainable. The unique legal status of Palestinian refugees stems from the fact that they have been excluded from the 1951 Refugee Convention and its 1967 Protocol, leaving them without any meaningful international protection. This exclusion is rooted in the political complexities of the Palestinian struggle for self-determination and reflects a fragmented legal framework that prioritizes limited humanitarian aid over …

Addressing The Stale Line Of Sports-Betting Behavior: Examining The Economic Shortfalls And Tax Solutions In Legalizing Sports Betting, Peyton Rameas

Vanderbilt Journal of Entertainment & Technology Law

Sports betting is a form of gambling that does not suffer from the same negative social stigma as casino gambling despite its equally addictive properties and damaging impact on household consumption. While sports betting was previously banned in most of the United States, following the Murphy v. National Collegiate Athletic Association decision, which empowered states to regulate sports betting within their borders, a wave of states that previously banned all forms of sports betting legalized the practice. Unsurprisingly, this rapid legalization of sports betting was accompanied by a flurry of statewide regulations, leading to disparate consumer protection across the states. …

How The Dod Discourages Military Families From Seeking Mental Health Counseling, Christina Welch

Seattle University Law Review

The Department of Defense’s (DoD) administration of the Exceptional Family Member Program (EFMP) presents significant barriers to mental health care access for military spouses and children. This paper explores how the EFMP, though designed to support military families with special needs, inadvertently creates barriers to mental health treatment. Military family members often do not seek mental health treatment to avoid the program's mandatory enrollment requirements. Military family members often view enrollment in the program undesirable because enrollment can restrict the pool of potential future duty assignment locations that are available to service members.

The lack of comprehensive data collection by …

2025, Richard Delgado

Seattle University Law Review

"In a cutting and provocative social critique in one of the more extended Rodrigo Chronicles, Richard Delgado in 2025 employs skillful narrative—one of CRT’s many contributions to legal scholarship —to tell a gripping story of just how far the nation has descended into darkness with President Trump’s re-election. In Delgado’s vision, law professors—along with other political opponents of the President: immigrants, people of color, LGBTQ+ people, women, the underserved—have targets on their backs."

-excerpt from Kevin Johnson's review of 2025

The Preventative Care Gap: Completing The Aca’S Vision For Health, Abby Nagaich

Seattle University Law Review

This Note examines the preventive care mandate under the Affordable Care Act (ACA) and the legal, political, and practical challenges that threaten its effectiveness. While the ACA significantly expanded access to no-cost preventive services, gaps remain—particularly in behavioral health, obesity management, and equitable service delivery. Ongoing litigation, potential administrative rollbacks, and shifting political leadership further destabilize this critical component of public health policy.

This Note argues that for the ACA to fulfill its original promise—and for any health framework to succeed—preventive care must be redefined as a comprehensive, early intervention approach grounded in both systemic access and patient education. It …

Veiled Justice: Secularism And The Hijab Across Democracies, Mohamed ‘Arafa

Seattle University Law Review

For much of 2022, Iran was gripped by widespread protests led by women who openly challenged the regime’s authority, particularly its compulsory veiling laws, following the death of Mahsa Amini in police custody. Women around the globe came around and showed solidarity with the women in Iran. However, in non-Islamic countries and societies, one can still make out many prejudices and stereotyping connected to the question of whether and to what extent veiling is mandatory for women according to Shārīe’ā law. Is wearing the hijab a choice, or rather, an essential religious practice that religious Muslim women need to obey? …

Illness/Wellness, Ableism & Perfectibility In The Tax Code, Diane Klein Kemper

UMKC Law Review

No abstract provided.

Rewriting The Playbook: The X’S And O’S Of The House Settlement And The Future Of Student-Athletes’ Voice In Their Compensation, Matthew K.V. Glazer

Seattle University Law Review

Since the formation of the National Collegiate Athletic Association (NCAA) in the 1900s, collegiate athletes (student-athletes) have been prohibited from using their own name, image and likeness (NIL) for profit. But on July 1, 2021, the NCAA changed course and began allowing student-athletes to profit from their own NIL. In the past few years, U.S. college athletics have undergone significant changes, most notably introducing monetary compensation for student-athletes’ NIL. While these changes were long overdue and ultimately beneficial, they have significantly disrupted the landscape of college sports, giving rise to numerous challenges that some experts have compared to the “Wild …

Mr. Trump Goes To Washington Part Ii: A Review Of Richard Delgado's 2025, Kevin Johnson

Seattle University Law Review

Richard Delgado’s The Rodrigo Chronicles have captivated a generation of law students and legal scholars.  Mapping the terrain of race, racism, and Critical Race Theory (CRT), the skillful, and long-running narrative series stands as a testament to Delgado’s dedication to justice for all.

The Rodrigo Chronicles are simply one of Delgado’s many intellectual contributions and part of an unparalleled scholarly legacy.  As one of the founders of CRT, he produced a landmark body of scholarship –authoring the field's primary text,  making the argument for the regulation of hate speech,  forcefully challenging the Black/white binary of civil rights that long dominated …

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 Martha Wright-Reed Act: How The Fcc Took One Step Forward For Communication Equality For Deaf Individuals In Correctional Facilities And How It Could Be Expanded, Ashley Seebold

Seattle University Law Review

For decades, phone companies preyed on incarcerated individuals and their loved ones due to the lack of regulation of jail phone calls.2 In 2021, the average cost of a fifteen-minute jail phone call was about $3.3 In 2022, the average cost rose to $5.74, while some individuals faced an extreme charge of $24.82 for the same amount of time.4 In the early 2000s, consumer advocate and concerned grandmother Martha Wright-Reed called upon the Federal Communications Commission (FCC) to fix the imbalance so she could speak to her incarcerated grandson.5 Eventually, in 2023, the FCC answered her call to action and …

Evolving Networks: Information Exchanges Reshaping Of Global Finance, Andrew P. Morriss, Charlotte Ku

Faculty Scholarship

This article challenges the characterization of international financial centers (IFCs), often called "tax havens," as enablers of tax evasion and money laundering. Drawing on an extensive analysis of tax treaties, regulatory statutes, and historical literature, we explore the evolution of the global information exchange network, its impact on integrating IFCs into the global financial system, and the resulting curtailment of their use for illicit purposes. The expansion of treaties, from Mutual Legal Assistance Treaties (MLATs) to Tax Information Exchange Agreements (TIEAs) and multilateral frameworks like the OECD's Common Reporting Standard (CRS), has significantly limited the potential for secrecy-driven financial activities …

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.