Tax Law Commons^™

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 …

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.

Front Matter

ACTEC Law Journal

No abstract provided.

Time Lapse: Deducting Claims And Expenses Under Section 2053, Grayson M.P. Mccouch

ACTEC 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 …

Fetal Personhood And Inheritance By Unborn Children, Alyssa A. Dirusso, Emily Price

ACTEC Law Journal

This article will first discuss the status of the law with respect to inheritance rights of the unborn, including both posthumous children and posthumously-conceived children. This paper next describes the fetal personhood movement and its recognition of not only life but also death before birth. The article explains the current law on survivorship and inheritance rights. Then this article discusses the implications of death before birth on intestate distributions. These implications lead the authors to recommend a default rule barring unintentional nevernatal inheritance. The authors support, however, practical provisions for the unborn for those who choose to do so.

"Health" In Hems Means Complete Well-Being, Claudia E. Tordini, Richard S. Franklin

ACTEC Law Journal

This article focuses on the definition of “health” as used in the ascertainable standard exception of Internal Revenue Code § 2041(b)(1)(A), most frequently articulated in trusts as “health, education, maintenance and support” (HEMS). It is clear that a discretionary power to distribute for one’s own health is permitted without causing a taxable general power of appointment, but there is a dearth of authority indicating the meaning of health for this purpose. This article provides the research and foundation for understanding that health as used in HEMS is a state of complete physical, mental, and social well-being, and not merely the …

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? …