Gambling and the IRS - Literally: Taxability of Prospective Payouts

This essay considers the future of public-private collaboration in the wake of the Murthy v. Missouri litigation, which cast doubt on the...

Scholars regard the 1923 League of Nations experts’ report as the origin of the international tax system as we know it. The experts’ report noted the...

The history of public policy is littered with failures to solve large-scale social problems using interventions derived from behavioral science...

Large language models (LLMs) now perform extremely well on many natural language processing tasks. Their ability to convert legal texts to data may...

The Supreme Court has overruled Chevron v. Natural Resources Defense Council, finally interring a doctrine of statutory interpretation that it had...

Celebrating Charles Ogletree, Jr. comes naturally to so many people because he served not only as a tireless champion of equality and justice, but...

State public utility commissions are at the forefront of the clean-energy transition. These state agencies, which have jurisdiction over energy...

In an era of supposed great equality, women are still falling behind in the workplace. Even with more women in the workforce than in decades past...

Countries hit by unexpected crises often look to their overseas diasporas for assistance. Some countries have tapped into this generosity of their...

The Administrative Procedure Act’s standard-of-review provision instructs reviewing courts to “decide all relevant questions of law, interpret...

Gradualism should have won out in Dobbs v. Jackson Women’s Health, exerting gravitational influence on the majority and dissenters alike. In general...

In 2021 the Uniform Law Commission (ULC) gave final approval to the Uniform Cohabitants' Economic Remedies Act (UCERA). The Act provides a framework...

On November 5, an anti-environmentalist faction led by and supporting Donald Trump prevailed in the national elections. The policy assaults by Trump &...

Last month the European Court of Justice ended an eight-year tax battle involving Apple and Ireland. In a dramatic upset, the court handed the EU...

This chapter studies political corruption and its many relationships to the law of democracy. It begins with bribery laws, which forbid officials from...

Federal administrative agencies are one of the primary policymaking venues in the United States. One of the core features of U.S. administrative...

On December 15, 2023, the U.S. Court of Appeals for the Fifth Circuit issued its decision in Illumina, Inc. v. FTC. Although the court vacated and...

On January 17, the Supreme Court heard arguments in what are potentially the most significant commercial law cases of the last decade.  In the...