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Seattle University Law Review

No abstract provided.

Table Of Contents

Seattle University Law Review

No abstract provided.

Converting Buildings Is Hard: Why Seattle’S Municipal Government Should Streamline Commercial-To-Residential Conversions, Tyler M. King

Seattle University Law Review

The conversion of commercial buildings into housing is a promising solution to the growing housing crisis in many urban areas. However, despite its potential benefits, the process of repurposing commercial spaces is often stymied by complex zoning codes, high conversion costs, and bureaucratic hurdles. This Article argues that the local and state governments in Seattle should adopt more streamlined policies and offer greater incentives to developers to facilitate these conversions. By reforming zoning regulations and providing targeted financial support, municipalities can reduce the barriers to conversion and unlock the potential of underutilized commercial properties. This article examines the legal and …

Getting Money Out Of Politics By Putting Money Into Politics: A Few Modest Proposals To Reform Seattle’S Democracy Voucher Program, Decker O’Donnell

Seattle University Law Review

Seattle’s Democracy Voucher Program offers an unconventional response to the growing influence of money in American elections: rather than restricting political spending, it seeks to amplify the participation of ordinary voters by providing publicly funded vouchers that residents may assign to participating candidates. This Article examines the program’s development, operation, and constitutional foundation within the modern campaign-finance framework established by Buckley v. Valeo and subsequent Supreme Court decisions. It argues that democracy vouchers provide a constitutionally viable means of broadening participation in campaign financing while mitigating the influence of wealthy donors. The Article identifies two weaknesses in the current system: …

Legal Malpractice In Washington: Use Of The Rules Of Professional Conduct, Angelo Tadrous

Seattle University Law Review

Legal malpractice claims are difficult to prove. They are difficult to prove because many jurisdictions require that a plaintiff prove that, but for the lawyer’s misconduct, the client would have fared better. Thus, in a malpractice suit, a plaintiff must try a case within a case. Despite this difficulty, many jurisdictions prohibit the use of the Rules of Professional Conduct when litigating a malpractice case. Washington State is one of these jurisdictions. The Washington Supreme Court held in Hizey v. Carpenter that the Rules of Professional Conduct may not be referred to during trial. This Note argues that this prohibition …

Who Decides The Dead? Interpreting Washington’S Disposition Of Remains Statute, Wyatt Young

Seattle University Law Review

Washington’s disposition-of-remains statute, RCW 68.50.160, is designed to honor a decedent’s expressed wishes regarding the control and disposition of their body after death. Yet recent litigation reveals a critical gap between the statute’s intent-centered design and its practical enforceability. In Larotonda v. Blackburn, a trial court acknowledged that irreparable harm would occur if a decedent’s burial wishes were ignored but nonetheless denied relief on the grounds that the individual designated to carry out those wishes lacked standing. The result was a legal paradox: a statute that recognizes decedent autonomy in theory but withholds any meaningful mechanism for its enforcement …

The Case For Fixing The Unprincipled Residence Tax Exemption, Allison Christians, Samuel Singer

Osgoode Hall Law Journal

When Canada overhauled its income tax to include capital gains in 1972, lawmakers suddenly had to decide how to deal with personal home sales. After heated debate, they opted to exclude the gains on an individual’s principal residence on the grounds that the core purpose of a home is to provide “basic shelter” for its owner-occupants.

The principal residence tax exemption has since become one of Canada’s biggest tax shelters and now amounts to one of Canada’s largest tax subsidies to individuals. Along the way, it has created economic distortions, administrative challenges, and inequitable distributive outcomes. While lawmakers have occasionally …

Tax Equity In The Era Of Paid College Athletes, Kathryn Kisska-Schulze, Adam Epstein

Brooklyn Law Review

This Article examines the growing use of narrowly tailored state income tax exemptions as a tool to attract elite collegiate athletic talent, focusing on Arkansas’s amended Student-Athlete Publicity Rights Act. Situating this development within the constitutional frameworks of the federal Equal Protection Clause and state uniformity provisions, it analyzes both the economic motivations and legislative intent underlying such policies. As name, image, and likeness (NIL) rights and emerging revenue-sharing models continue to reshape college athlete compensation, states are increasingly pursuing innovative strategies to maintain the competitiveness of their public institutions. Arkansas has emerged as a first mover in this space, …

Private Equity And The Gridiron: Tax Considerations In Secondary Sales Of Nfl Investments, Harrison Penn Nugent

Jeffrey S. Moorad Sports Law Journal (1994 - )

No abstract provided.

The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

2026 Uworld Cpa Exam Review Questions

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026

The Contemporary Tax Journal

No abstract provided.

Unspent Donations In Donor Advised Funds - Policy Recommendation, Oriel Nolan-Smith

Hatfield Graduate Journal of Public Affairs

Billions of dollars are sitting in Donor Advised Funds, delaying support for charitable organizations seemingly at odds with the intent of U.S. charitable tax policy. With no requirement for annual distribution nor timelines for disbursement, Donor Advised Funds allow individual and institutional donors to postpone directing funds to charitable organizations - despite already claiming tax benefits. As a result, some DAFs distribute less than 5% of assets annually, while many of the institutions managing the DAFs continue collecting fees.

Two complementary policy interventions are recommended: (1) the issuance of a federal regulation requiring annual minimum distributions from all DAFs, and …

Active Limited Partners Flunk Functional Test, Karen Burke

UF Law Faculty Publications

In 1977, Congress enacted section 1402(a)(13), which exempts limited partners "as such" from self-employment tax on their share of partnership income. A half century later, active investment management professionals have claimed limited partner status to avoid self-employment tax on investment management fees, seemingly standing this anti-abuse rule on its head. While the Treasury twice issued proposed regulations to clarify and modernize the definition of a limited partner, these attempts encountered a firestorm of protest. The Tax Court's controversial Soroban decision rejected claims that state-law limited partners are automatically exempt from self-employment tax, holding that a functional analysis is required to …

Equality Before Tax Law, Charles Delmotte

Washington and Lee Law Review

The income tax code is riddled with exceptions—exclusions, rate preferences, and deductions—that reduce tax burdens for dominant majorities and powerful interest groups. These carveouts now amount to an astonishing $1.9 trillion, equivalent to 75 percent of all federal income tax revenue. By granting policymakers discretion to allocate tax exceptions, the tax system not only invites capture but also the weaponization of taxation against disfavored economic and political groups. Yet despite the central role of these exceptions, tax scholars have not articulated a principle requiring taxation according to general rules.

This Article bridges philosophy with insights from political economy to reveal …

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

Villanova Law Review (1956 - )

No abstract provided.

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 …

Table Of Contents

American Indian Law Journal

No abstract provided.

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 …