Open Access. Powered by Scholars. Published by Universities.®

Taxation-State and Local Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 5 of 5

Full-Text Articles in Taxation-State and Local

Enough Is As Good As A Feast, Noah C. Chauvin Oct 2020

Enough Is As Good As A Feast, Noah C. Chauvin

Seattle University Law Review

Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ideas.


Table Of Contents, Seattle University Law Review Sep 2020

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Kaestner Fails: The Way Forward, Mitchell M. Gans Jul 2020

Kaestner Fails: The Way Forward, Mitchell M. Gans

William & Mary Business Law Review

This past term, the Supreme Court applied the Due Process Clause to prevent the states from closing down a tax strategy that employs out-of-state trusts. Many had hoped that the case would serve as a vehicle for the Court to overrule taxpayer-friendly precedents that make the strategy possible. But it failed. The question that emerges is whether the decision leaves the states with a path to address the strategy and thereby prevent it from being used to exacerbate issues of inequality. After examining the decision, this Article considers the options available to the states and then suggests a way forward.


In Memory Of Professor James E. Bond, Janet Ainsworth Jan 2020

In Memory Of Professor James E. Bond, Janet Ainsworth

Seattle University Law Review

Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.


Table Of Contents, Seattle University Law Review Jan 2020

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents