Algorithmic Tax Ownership,
2026
Benjamin N. Cardozo School of Law
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 Expanding Patent Document: Fewer Claims, More Words, And The Drivers Of Growth,
2026
University of Missouri School of Law; Patently-O
The Expanding Patent Document: Fewer Claims, More Words, And The Drivers Of Growth, Dennis D. Crouch
Georgia Journal of Law & Technology
Patent specifications have nearly quadrupled in length over the past four decades, rising from approximately 3,500 words in the early 1980s to over 13,000 words by 2025. At the same time, the average number of claims per patent has declined since peaking in 2005. Using the population of 7.6 million published patent applications from 2005 through early 2025, this Article advances a supply-side explanation for the persistent growth in specification length. The divergence between expanding specifications and contracting claims reflects a structural asymmetry in the USPTO fee schedule: excess claim fees impose a per-unit cost that visibly constrains claim counts …
Using The Inform Consumers Act To Combat China’S Online Counterfeiters,
2026
The Ohio State University Michael E. Moritz College of Law
Using The Inform Consumers Act To Combat China’S Online Counterfeiters, Daniel C.K. Chow
Georgia Journal of Law & Technology
Everyday millions of counterfeit goods are shipped from suppliers on Alibaba’s website based in China to retailers on Amazon, Walmart, and other e-commerce platforms and sold to U.S. consumers. The significance of this massive pipeline seems to have eluded brand owners and U.S. government authorities. Most brand owners have concentrated their efforts on suppressing counterfeits on U.S. e-commerce markets after the counterfeits have already appeared on their sites. These efforts have proven to be ineffective as once millions of counterfeits are commingled with genuine products on the internet their suppression becomes an impossible task. The key to successful interdiction of …
Editors And Staff Members,
2026
University of Montana
Table Of Contents,
2026
University of Montana
Letter From The Editors,
2026
University of Montana
Using Data To Discern Whether Nepa Causes Delay, And What Can Be Done About It,
2026
University of Utah
Using Data To Discern Whether Nepa Causes Delay, And What Can Be Done About It, John C. Ruple, David E. Adelman, Jamie Pleune
Public Land & Resources Law Review
This article proceeds in three principal parts. Part I provides an overview of NEPA that is focused on the requirements contained in the Act itself, the Supreme Court’s recent opinion in Seven County Infrastructure Coalition v. Eagle County, Colorado, and developments involving agency NEPA regulations. Part II summarizes what we know about factors causing or contributing to delays in permitting in general and NEPA compliance in particular. The central question examined in Part II is the extent to which changes to NEPA respond to barriers to development and are therefore likely to be effective. Part III offers recommendations and is …
Testing Prior Appropriation As Drought And Climate Change Push States Toward Water Code Reform: Lessons From And For Oregon,
2026
University of Oregon, School of Law
Testing Prior Appropriation As Drought And Climate Change Push States Toward Water Code Reform: Lessons From And For Oregon, Adell L. Amos
Public Land & Resources Law Review
Part I outlines approaches to addressing the challenges that have arisen in water management under state water codes that have been considered—some adopted, and some still under consideration—in Oregon. This section examines some historical material on Oregon water law and describes the current moment as a way for setting the stage for the work that is currently underway. The dynamics described for Oregon are replicated in many western states. So, while the details are Oregon-related, the storyline is a familiar one in the West.2 Part II describes the efforts of a working group of water law attorneys that the Oregon …
Salt In The Public Wound: The Public Trust Doctrine And The Great Salt Lake,
2026
Lewis and Clark Law School
Salt In The Public Wound: The Public Trust Doctrine And The Great Salt Lake, Shoshana Grossman
Public Land & Resources Law Review
This paper analyzes how the Utah PTD applies to the non- navigable tributaries that affect the GSL, and whether Utah must consider the PTD in water rights management. Section I explains the GSL case, outlining the issues, the Physicians’ claims, and Judge Scott’s order. Section II outlines the PTD in Utah. Section III first compares the GSL to other decisions applying the PTD to non-navigable water resources and water rights. Section III then assesses whether Utah’s PTD applies to non-navigable tributaries that affect navigable resources like the GSL, and what that may mean for water allocation in Utah. The paper …
"In Keeping With The Constitution’S Original Design": History And Tradition In Federal Indian Law,
2026
University of Montana
"In Keeping With The Constitution’S Original Design": History And Tradition In Federal Indian Law, Meghanlata Gupta
Public Land & Resources Law Review
This Article examines the Supreme Court’s use of history and tradition in federal Indian law. In recent years, the Court has increasingly relied on Founding-era practices and historical traditions to determine constitutional meaning in areas such as firearm regulation, substantive due process, and religious liberty. At the same time, while the Founding-era record contains substantial evidence that Native nations were understood and treated as independent, sovereign political communities, this evidence has not yet been fully incorporated into the Supreme Court’s Indian law jurisprudence. Examining decisions from Oliphant to Castro-Huerta, this Article describes the Court’s approaches to historical analysis in Indian …
Forever Is Too Long: Rethinking Consent And Genetic Privacy Under The Fourth Amendment,
2026
University of Cincinnati College of Law
Forever Is Too Long: Rethinking Consent And Genetic Privacy Under The Fourth Amendment, Abigail Oberbeck
University of Cincinnati Law Review
No abstract provided.
Separation Of Copyright Powers,
2026
University of Colorado Law School
Separation Of Copyright Powers, Blake Reid
Seattle Journal of Technology, Environmental, & Innovation Law
The United States Copyright Office’s multifarious roles in the U.S. copyright system have long prompted uncertainty about its position among the branches of the federal government. From its formal home in the Library of Congress, the chameleonic Office has accumulated a wide range of advisory, rulemaking, adjudicative, and administrative functions that have long prompted questions about both agencies’ exercise of dueling legislative and executive powers. Despite its increasingly sprawling portfolio and unusual configuration, the Office has never faced a serious separation-of-powers reckoning—until now. In the span of just five days in May 2025, Donald Trump fired the Librarian of Congress …
Leveraging Technology, Copyright, And Libraries To Benefit The Public Interest,
2026
Seattle University School of Law
Leveraging Technology, Copyright, And Libraries To Benefit The Public Interest, Michelle M. Wu
Seattle Journal of Technology, Environmental, & Innovation Law
No abstract provided.
Operational Responsibility In Ai Governance: A User-Centric Liability Framework,
2026
University of Northern Iowa
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 …
Beyond The Library Of Congress: The Federal Library Ecosystem As Democratic Information Infrastructure,
2026
Seattle University School of Law
Beyond The Library Of Congress: The Federal Library Ecosystem As Democratic Information Infrastructure, Nancy E. Weiss
Seattle Journal of Technology, Environmental, & Innovation Law
No abstract provided.
The Library Of Congress At A Crossroads: Executive Overreach And The Future Of Public Knowledge,
2026
William & Mary Law School
The Library Of Congress At A Crossroads: Executive Overreach And The Future Of Public Knowledge, Leslie A. Street, Amanda Runyon
Seattle Journal of Technology, Environmental, & Innovation Law
No abstract provided.
The Library Of Congress’S Essential Role In Digital Preservation: Reconceiving Mandatory Deposit After Valancourt,
2026
Seattle University School of Law
The Library Of Congress’S Essential Role In Digital Preservation: Reconceiving Mandatory Deposit After Valancourt, Dave Hansen
Seattle Journal of Technology, Environmental, & Innovation Law
As the published record shifts to digital formats, the mechanisms that have ensured long-term preservation are breaking down. Most libraries acquire digital materials through licensing agreements that prohibit preservation copying, format migration, and interlibrary loan—contractually overriding the exceptions Congress enacted in the Copyright Act. The Library of Congress occupies a unique position: Through statutory deposit under 17 U.S.C. §§ 407 and 408, it collects copyrighted works pursuant to federal law rather than license agreements, and deposited copies become federal property under § 704, free from contractual restrictions. This Article examines how the Library’s deposit authority can be strengthened after the …
How Licensing Compromised The Library,
2026
University of Michigan Law School
How Licensing Compromised The Library, Aaron Perzanowski
Seattle Journal of Technology, Environmental, & Innovation Law
No abstract provided.
Reforming Antitrust: Addressing Data Monopolization In Two-Sided Digital Markets,
2026
Brooklyn Law School
Reforming Antitrust: Addressing Data Monopolization In Two-Sided Digital Markets, Linyi Li
Brooklyn Journal of Corporate, Financial & Commercial Law
The rise of dominant digital platforms has revealed fundamental shortcomings in U.S. antitrust law. Grounded in the consumer welfare standard and its focus on price effects, current doctrine struggles to regulate markets in which services are offered at zero monetary cost and competitive power is derived from the accumulation and control of user data. In two-sided digital markets, data functions as a central competitive asset, enabling platforms to entrench market power, raise barriers to entry, suppress innovation, and impose non-price harms on consumers. These harms frequently escape antitrust scrutiny because they do not manifest as higher prices or reduced output. …
The Constitution And Financial Freedom: Analyzing First Amendment Claims About Cryptocurrencies,
2026
Brooklyn Law School
The Constitution And Financial Freedom: Analyzing First Amendment Claims About Cryptocurrencies, Mithun Imbulamure
Brooklyn Journal of Corporate, Financial & Commercial Law
In recent years, the United States has intensified regulatory oversight of cryptocurrency technologies. In August 2022, the Treasury Department's Office of Foreign Assets Control sanctioned Tornado Cash, a cryptocurrency mixer, leading to the prosecution and conviction of its developers for operating an unlicensed money transmitting business. Congress also amended § 6050I of the Tax Code through the Infrastructure Investment and Jobs Act, extending cash transaction reporting requirements to digital assets. These developments prompted cryptocurrency advocates to assert First Amendment protections for their activities, arguing that compelled disclosure requirements violate associational privacy and that computer code constitutes protected speech. The government …
