Can a Bankruptcy Court Overrule the IRS's Allocation of a Bankrupt's Delinquent Tax Payments

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

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...

Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...

Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...

There is a live debate going on over whether antitrust should take a broader view of the economics of market concentration. When antitrust reformers...

This casebook aspires to help students understand and think systematically about the techniques of statutory interpretation. It blends exposition with...

In an era defined by partisan rifts and government gridlock, many celebrate the rare issues that prompt bipartisan consensus. But extreme consensus...

The idea of institutionalism figures prominently in today’s debates about the role of federal courts in American democracy. For example, Chief Justice...

Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...

There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...

Long lines inside Bodo’s Bagels, congestion on Emmet Street and a seemingly endless stream of runners and scooters zooming past your car in early...

In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...

Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...

We propose the creation of a Prosecutor Jury—a mechanism designed to balance the need to hold politicians accountable for their crimes, and the need...

The 1968 Fair Housing Act required local government recipients of federal money to take meaningful actions to affirmatively further fair housing (AFFH...

Law students frequently find the U.S. Supreme Court’s Dormant Commerce Clause doctrine confusing. That is no surprise given the sharp disagreement...

At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...