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  • Florida Tax Review From Vol. 21 Nbr. 1, September 2017 to Vol. 23 Nbr. 1, September 2019 University Press of Florida, 2019
  • U.S. Federal Income Taxation of Individuals 2018 by: 
    • Deborah A. Geier
    The Center for Computer - Assisted Legal Instruction (CALI), 2017
  • Basic Income Tax. Fifth Edition by: 
    • William Kratzke
    The Center for Computer - Assisted Legal Instruction (CALI), 2017
  • Ethics of Tax Lawyering by: 
    • Michael Hatfield
    The Center for Computer - Assisted Legal Instruction (CALI), 2015
  • The Tax Adviser From Vol. 22 Nbr. 11, November 1991 to Vol. 51 Nbr. 3, March 2020 American Institute of CPA's, 2009
  • Cause and Effect in Antidiscrimination Law

    Standards of causation in antidiscrimination law, and disparate-treatment cases in particular, are deeply flawed. Their defects have caused an illogical, obscure, and unworkable proof scheme that requires an overhaul to curb the harm that it engenders and to allow the antidiscrimination statutes to serve their objectives effectively. This Article proposes a theory and method of causation that...

  • Eighth Amendment Presumptive Penumbras (and Juvenile Offenders)

    Bright line constitutional rules tend to create unfair outcomes in close proximity to the bright line. In the context of the death penalty, such distinctions possess an entirely different level of seriousness that requires deeper reflection. This Article develops the concept of presumptive penumbras around capital constitutional bright lines and argues for its application to juvenile offenders...

  • Chief Justice Webster
  • Structural Sensor Surveillance

    City infrastructure is getting smarter. Embedded smart sensors in roads, lampposts, and electrical grids offer the government a way to regulate municipal resources and the police a new power to monitor citizens. This structural sensor surveillance, however, raises a difficult constitutional question: Does the creation of continuously-recording, aggregated, long-term data collection systems...

  • Structuring the Public Defender

    While the public defender is critical to protecting individual rights in the U.S. criminal process, state governments take remarkably different approaches to distributing public defense services. Some states organize indigent defense as a function of the executive branch of state governance; others administer indigent defense through the judicial branch. The remaining state governments do not...

  • A Defendant's Ability to Pay: The Key to Unlocking the Door of Restitution Debt

    This Note argues that state legislatures should create statutory frameworks that permit judges to consider a defendant's ability to pay when determining the total amount of criminal restitution that should be ordered. Considering ability to pay before ordering restitution still accomplishes the goals of restitution while potentially increasing collection rates and managing victims' expectations....

  • How Can Iowans Effectively Prevent the Commercial Misappropriation of Their Identities? Why Iowa Needs a Right of Publicity Statute

    The right of publicity is an individual's right to control the commercial use of her identity. Thirty-five states in the United States recognize the right of publicity, either through statute or common law, and provide their citizens with a mechanism to prevent unauthorized uses of their identities. Iowa, however, is one of the 15 states that does not expressly recognize the right of publicity in

  • Framing the Second Amendment: Gun Rights, Civil Rights and Civil Liberties

    Gun rights proponents and gun control advocates have devoted significant energy to framing the constitutional right to keep and bear arms. In constitutional discourse, advocates and commentators have referred to the Second Amendment as a "collective, " "civic republican, " "individual, " and "fundamental" right. Gun rights advocates have defended the right...

  • Our Kardashian Court (and How to Fix It)

    The Supreme Court is broken. After cataloging its dysfunctions, this Article suggests a contributing cause and proposes a solution. The contributing cause is that Justices have become celebrities, and, like other celebrities, play to their fan base. The solution is to limit their opportunities to use their official status to do so: Congress should pass a law prohibiting concurring or dissenting...

  • Better Homes and Scattered Gardens: Why Iowa Should Legalize 'Human Composting' as a Method of Final Disposition

    Washington State became the first state to legalize "human composting" (also known as "recomposition") as an available method of final disposition. Recomposition is a process that ultimately turns the body into soil. It is more environmentally sustainable than traditional methods of disposition (i.e., burial and cremation) and is a crucial alternative in the face of increasing

  • Vanity Lawfare: Vanity License Plates and the First Amendment

    When Pennsylvania introduced the vanity license plate in the early 1930s, it represented the first time a state government added an expressive component to the otherwise solely identificatory license plate. Vanity-plate programs are now ubiquitous across the United States, and those programs are accompanied by sweeping and amorphous restrictions on categories of expression that the states will...

  • Presumptions of Tax Motivation

    Rebuttable presumptions are scattered throughout the Internal Revenue Code and the Treasury Regulations. In many cases, they are employed in service of determining a taxpayer's motive or state of mind. They are not, however, always utilized when motive or state of mind must be assessed. In some contexts, courts are called upon to examine all relevant facts and circumstances in order to divine a...

  • The Machine as Author

    The use of Artificial Intelligence ("AI") machines using deep learning neural networks to create material that facially looks like it should be protected by copyright is growing exponentially. From articles in national news media to music, film, poetry and painting, AI machines create material that has economic value and that competes with productions of human authors. The Article...

  • Delegation and Time

    Most concerns about delegation are put in terms of the handover of legislative power to federal agencies and the magnitude of the legislative policy decisions made by such agencies. Likewise, most reform proposals, such as the Congressional Review Act and the proposed REINS Act, address these gap-filling, democratic deficit concerns. The same is true of the judicially created nondelegation canons,

  • On the 50th Anniversary of Tinker v. Des Moines: Toward a Positive View of Free Speech on College Campuses

    Fifty years ago, the Tinker case confirmed the free speech rights of students and identified the classroom as "peculiarly the marketplace of ideas." Upholding the students' right to protest the Vietnam War, Tinker was one of many Supreme Court decisions to establish the First Amendment as an ally in movements for freedom, justice, and equality. Today, by contrast, free speech has become

  • Hook, Line, and Stinker: How the Jurisdictional 'Hook' for Hobbs is Unconstitutionally Broad, Leads to Overcriminalization, and Absurd Results

    The Hobbs Act, passed by Congress in 1946, makes it a federal crime to obstruct, delay, or affect commerce through robbery or extortion. "Commerce" is the federal jurisdictional hook that elevates robbery to a federal crime. The commerce hook grants jurisdiction for all robberies that Congress's Commerce Clause power reaches. This Note argues that federal Hobbs Act robbery prosecutions...

  • One Gun Too Many: Double-Counting the Same Offense in Iowa

    The average Iowan would be shocked to learn that the commission of a firearm possession crime in Iowa would expose them to the risk of being sent to federal prison for a time period 25 percent longer than that of a citizen of a neighboring state. This Note argues that the Eighth Circuit's ruling in United States v. Walker was an erroneous interpretation of the U.S. Sentencing Guidelines and that...

  • Will Formalities in Louisiana: Yesterday, Today, and Tomorrow
  • Untangling Privacy: Losses Versus Violations

    Increasingly powerful data mining and analysis technologies are being used to learn information and make decisions about people across all areas of life—ranging from employment and policing, to housing and health insurance—and it is widely thought that the key problems with this are privacy-related. There is also an emerging consensus in the literature that privacy rights lack a unified core....

  • Agency Legislative Fixes

    Legislative drafting mistakes can upset statutory schemes. The Affordable Care Act was nearly undone by such mistakes. The recent Tax Cuts and Jobs Act is rife with them. Traditional legal scholarship has examined whether courts should help resolve Congress' mistakes. But courts have remained stubbornly resistant to implementing fixes. In the face of legislative error and judicial inaction,...

  • Analyzing the Void-for-Vagueness Doctrine as Applied to Statutory Defenses: Lessons from Iowa's Stand-Your-Ground Law

    In State v. Wilson, an Iowa district court found that a provision in Iowa's recently enacted stand-your-ground law, Iowa Code section 704.13, was unconstitutionally vague. This decision constituted an unusual application of the void-for-vagueness doctrine because courts seldom consider vagueness challenges to statutory defenses and rarely, if ever, strike them down under such challenges. On...

  • Changing the Game: How the United States Can Look to the European Union to Create Effective Sports Betting Legislation in a Post-PASPA World

    The Professional and Amateur Sports Protection Act ("PASPA"), which outlawed state-sponsored sports betting in the United States, was recently struck down as a violation of the anticommandeering principle in a 6–3 ruling by the Supreme Court. This has opened the door for states to finally legalize sports betting. This Note argues that in order to craft better legislation surrounding...

  • Defending the Right to Repair: An Argument for Federal Legislation Guaranteeing the Right to Repair

    Over the past several years there has been a growing movement aimed at guaranteeing consumers the right to repair their products themselves after purchasing them, as opposed to paying original equipment manufacturers to repair the devices. Advocacy groups have successfully convinced state legislators to introduce these "Right to Repair" bills around the country, however none have...

  • Non-Cooperative Compliance in the Corporate Tax Audit

    The term "cooperative compliance" refers to a special tax incentive offered exclusively to large corporations designed to prospectively limit the scope of the tax audit. In the United States, the CAP program is usually given as the prime illustration of such a program, but the broader FIN48 "policy of restraint" also meets the definition. The IRS’ FIN48 "policy of...

  • Tax Treaty Overrides and Friendliness Towards International Law: A Comparative Approach to Put the Later-in-Time Rule to the Test

    This article concerns an issue at the intersection of tax law, constitutional law and international law. Tax treaties are the major instrument to align cross-border taxation. Nevertheless, the United States (and other countries following this example) developed a practice of national legislative counteraction of tax treaties. This disregard for international agreements is internationally...

  • Qualified Opportunity Zones - How Active Participation and Complementary Legislation Can Help States Develop Their Distressed Communities

    In December of 2017, the Tax Cuts and Jobs Act included a brand new, geographically targeted tax incentive commonly referred to as Opportunity Zones. The Opportunity Zone law was a bipartisan bill which aims to benefit underserved communities by connecting private capital gain dollars to those communities. The driver behind this law was to encourage long-term investments from taxpayers who held...

  • Contracting Pregnancy

    Several states recently have passed laws that permit and regulate gestational surrogacy, changing course from the prohibitions that characterized an earlier era. These statutes require mental health counseling before pregnancy and legal representation for all parties to the contract. Scholars and practitioners alike herald this legislation as the way forward in protecting the interests of both...

  • Stress Testing the Banking Agencies

    One of the major regulatory innovations that has emerged over the decade following the financial crisis is the development of regulatory stress tests for large financial institutions. But the role of stress tests as a pillar of financial regulation has been placed in jeopardy by a recent wave of reforms within Congress and the Trump Administration. Existing legal scholarship provides minimal...

  • Muddy Water Blues: How the Murky Doctrine of Equitable Apportionment Should Be Refined

    The equitable apportionment doctrine is the judicial apportionment remedy for interstate water conflicts. It has undergone refinement in the years since the United States Supreme Court established it in 1907. However, as this Note will argue, the current landscape of the equitable apportionment doctrine proves to be problematic and ill-equipped to manage increasingly technical and party-heavy...

  • Total Control: Corporate Governance, Firm Performance, and Possible Solutions for Reducing Downside Risk in Technology Companies with Dominant CEOs

    Creative destruction and the popularity of dual class stock structures have led to a recent increase in chief executives who either control a majority of voting power within the company or exercise de facto control through their considerable influence. Public corporations with such powerful CEOs perform differently from traditional companies in statistically significant and often negative ways....

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