Taxation-State and Local Commons^™

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 …

Nevada Health And Bioscience Asset Corporation V. State Of Nevada Ex Rel. Department Of Taxation And Nevada Tax Commission, 142 Nev. Adv. Op. (May 28, 2026), Collin Faught

Nevada Supreme Court Summaries

The court held that contracting with a government entity does not prevent an otherwise qualifying charitable organization from receiving a sales and use tax exemption.

It's The Night Of The Living Deepfakes: The Threat Of Deepfakes On The Film Industry, Neki Shero

DePaul Business & Commercial Law Journal

No abstract provided.

Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.

Is Tax “Law”?, Luís C. Calderón Gómez

Fordham Law Review

Although taxation remains a hotly contested issue in debates by both politicians and political theorists—over the optimal size of government, distributive (and sometimes corrective) justice, or even the legitimacy of current private property arrangements—taxation has been largely ignored by legal theorists, to the detriment of both tax law and legal theory. This Article argues that tax law, driven by its battle against tax evasion, is in deep conflict with widely accepted conceptions of “legality”—that is, the qualities that make a rule distinctively and normatively “law.” This matters because legality is a key buttress in jurisprudential and political theory accounts that …

Can They Take Your Money If You’Re Not Here ?, Cardozo Tax Law Society, Edward A. Zelinsky

2025–2026 Flyers

Come listen to a mock trial of Professor Zelinsky's ongoing case against New York for a tax assessment.

The Contemporary Tax Journal’S Interview Of Taylor Reid, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Ai And Other Emerging Technologies For Tax Practitioners, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Corporate Amt, Weng (Gary) Ng

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: The Latest And Greatest In M & A And Other Transactional Tax Developments, Agnes Yip

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Do We Have A Partnership?, Sviatlana Yakavets, Cynthia Flores

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Hot Topics In Accounting For Income Taxes, Jing Luo

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Building A Relationship With The Board Of Directors, Jasleen Hothi

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Digital Assets And Its Numerous Instruments Governing Formation And Operation, Joyce Yu

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Research And Development Credits, Cases, Tcja.2 And More, Dale Loepp

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Controversy And Guidance In A Constrained And Restricted Environment, Leah Upson

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Legislative And Administrative Updates (Tax And Non-Tax), An Thai

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026

The Contemporary Tax Journal

No abstract provided.