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Comparing Agency Costs in Contract Production: Private Equity M&A Versus Corporate and Sovereign Bonds
Get PDFDoing Good or Just Looking Good?: An Analysis of Delaware’s Public Benefit Corporation a Decade After Its Creation
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Is Realization Necessary to Have Taxable Income? The Supreme Court Might Tell Us
Get PDFThe Supreme Court granted certiorari in Moore v. United States to consider whether realization is a requirement to have income within the meaning of the Sixteenth Amendment. Both a district court and a panel of the Ninth Circuit had concluded that the Mandatory Repatriation Tax enacted in 2017 was valid even though a married couple was taxed on undistributed earnings of a controlled foreign corporation and the earnings may have been attributable to tax years going back as far as 1987. This article describes the basics of the controversy and considers some of the issues associated with the case, including whether a Court holding that realization is required might call into question the constitutionality of many other Code provisions; whether such a holding would automatically make an unapportioned wealth tax possible; and what effect we should give to the fact that not everyone in 1913, when the amendment was ratified, understood the meaning of income in the same way
Human Rights Justifications for Allowing the U.S. Regulation Moratorium on Commercial Spaceflight to Expire
Get PDFL’intelligence artificielle en tant que clinicien : argument en faveur d’un recours éthique aux technologies futures dans le milieu médical
Get PDFDALL-E Does Palsgraf
Get PDFWhat happens when we ask a leading artificial intelligence (AI) tool for image generation to illustrate the facts of a leading law school case? This article does just that. I first introduce this tool specifically and machine learning generally. I then summarize the seminal case of Palsgraf v. Long Island Railroad. For the main event, I show the images that the tool created based on the facts as the majority and dissent recount them. Finally, I translate this exercise into lessons for how lawyers and the law should think about AI
Religious Nondelegation
Get PDFThe problem of religious exemptions has given rise to a rich body of scholarly literature, as well as a flood of litigation. One recent set of cases involved challenges to the Affordable Care Act’s (ACA) health care mandates—Section 1557 and the contraceptive mandate—and their religious exemptions. Some scholars have argued that religious exemptions violate the Establishment Clause when they confer a benefit on religious individuals, the costs of which are largely borne by those who do not share the religious individuals’ beliefs—a notion that is sometimes expressed in terms of “third-party harms.” The third-party harms approach to Establishment Clause violations has garnered substantial scholarly acceptance—and some criticism. It does not seem to be keeping a foothold in the courts, however.In this Article, I suggest an alternative way to articulate the problem with certain religious exemptions, grounded not in the Establishment Clause but in the nondelegation doctrine. The nondelegation approach suggests that one subset of exemptions—those that delegate arbitrary authority over a person’s property or liberty to another private individual—are unconstitutional under longstanding due process principles. This Article also argues that exemptions that make individuals’ access to government benefits subject to another party’s religious values and beliefs are unconstitutional, because they allow individuals to exercise coercive and final authority over others based on reasons that cannot normally form the basis of government action—specifically, religious reasons
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