Volume 54 (2022) Issue 4 (Winter)

By Sandra B. Zellmer & Robert L. Glicksman. We have been here before. In 1964, Congress proclaimed that “the public land laws of the United States . . . may be inadequate to meet the current and future needs of the…

By John M. Yun. Antitrust analyses relegate efficiencies to a second-class status. Not only are they often an after-thought when assessing conduct within a relevant market, but the Supreme Court, in 1963 with its Philadelphia National Bank (PNB) decision, established that…

By Natalie Packard.  The Internal Revenue Code (the “Code”) is a powerful tool that both reflects and shapes public policy. Through its complex set of deductions, tax rates, and credits, the Code creates financial incentives that encourage certain behavior, such…

By Jeesoo Nam.  The tax law treats criminals differently from non-criminals. Should it? Under the public policy doctrine, for example, various tax deductions are disallowed if they are closely tied to criminal activity. Criminal activity is, in multiple ways, tax…

By Noah Goldenberg.  A couple—Mike and Megan—get married and buy a house in Phoenix, Arizona. After an annual checkup, Mike is diagnosed with testicular cancer. His doctors believe that with surgery and chemotherapy Mike will more than likely survive his…

By Cara H. Drinan.  In a series of cases known as the Miller trilogy, the Supreme Court recognized that children are both less culpable and more amenable to rehabilitation than adults, and that those differences must be considered at sentencing.…

By Kara Bruce, Christopher K. Odinet & Andrea Tosato.  Stablecoins are one of the cornerstones of the crypto world. They’ve attracted significant attention from major players over the past few years, ranging from Wall Street to kitchen-table investors, and even…

By Nikita Aggarwal, D. Bondy Valdovinos Kaye & Christopher Odinet. Social media platforms are becoming an increasingly important site for consumer finance. This phenomenon is referred to as “FinTok,” a reference to the “#fintok” hashtag that often identifies financial content…