Posts by lawreview
Volume 105 Headnotes: Spring Issue
Entrenched Racial Hierarchy: Educational Inequality from the Cradle to the LSAT By Kevin Woodson Full article here. An Overlooked Dimension to OIRA Review of Tax Regulatory Actions By Kristin E. Hickman Full essay here. The Rule of Reason as a Discovery Procedure: A Response to Ramsi Woodcock’s Hidden Rules of a Modern Antitrust By Geoffrey A.…
Continue ReadingPAY NO ATTENTION TO THE MEANING BEHIND THAT TEXT—HOW A TEXTUALIST INTERPRETATION OF THE FEDERAL OFFICER REMOVAL STATUTE CREATES ABSURD RESULTS IN BP V. BALTIMORE
By Hannah Wiles, Volume 105 Staffer On January 19, 2021, the Supreme Court heard arguments in BP PLC v. Mayor and City of Baltimore,[1] one of several “climate change” lawsuits currently being brought by cities, counties, and states against the fossil fuel industry.[2] While the cases have garnered attention for their potential to impose liability…
Continue ReadingWHAT’S SO DEPRAVED? ANALYZING THIRD-DEGREE DEPRAVED-MIND MURDER IN MINNESOTA AFTER THE CHAUVIN AND NOOR TRIALS
By: Keenan Roarty, Volume 105 Staff Member Third-degree depraved-mind murder has never had so much attention in Minnesota as it does now. In two recent, high-profile police brutality cases, Derek Chauvin and Mohamed Noor were both convicted of third-degree depraved-mind murder.[1] But under the unique quirks of Minnesota precedent, there is a meaningful chance…
Continue ReadingHATE IS A VIRUS: RECENT SURGE IN ANTI-ASIAN HATE CRIMES AND THE SUFFICIENCY OF THE CURRENT HATE CRIME LAWS
By: Youngjin Jang, Volume 105 Staff Member The hateful killings of six women of Asian descent in Georgia on March 17th have left the Asian American and Pacific Islander (“AAPI”) community in fear.[1] Although discrimination against Asians has always existed throughout American history,[2] the U.S. has been witnessing a surge of harassment and violence against…
Continue ReadingWALQUIST HARMS THE POOR: REVISITING SUPERVISORY APPROVAL FOR ACCURACY PENALTIES
By: Patrick Riley Murray, Volume 105 Staff Member The Internal Revenue Service (IRS) processes more than 250 million business and individual tax returns each year.[1] The vast majority of these returns are correctly filed and end in either additional tax paid or a refund.[2] When a taxpayer files a return with incorrect information, the IRS…
Continue ReadingCONSIDERATIONS FOR MINNESOTA AGRICULTURE COOPERATIVES
By: Emily Buchholz, Billy Bigham & Maci Burke Cooperatives have long been popular in Minnesota, due in part to the state’s sizeable agriculture industry and Scandinavian population.[1] In fact, Minnesota is home to the top two revenue-producing agriculture cooperatives in the United States: CHS Inc. and Land O’Lakes, Inc.[2] While these top revenue-producing agriculture cooperatives…
Continue ReadingCOVID-19 IN CORRECTIONAL FACILITIES: EIGHTH AMENDMENT VIOLATIONS AND WHY VACCINE PRIORITY IS A NECESSARY IMMEDIATE REMEDY
By Avery Katz, Vol. 105 Staff Member With the COVID-19 vaccine becoming more readily accessible, it is critical that society’s most vulnerable populations are accounted for as the world moves towards normalcy. The prison population must not be ignored. Despite holding some of the most vulnerable populations, the health and safety of people in prisons…
Continue ReadingPAYCHECK PROTECTION DISCRIMINATION: DENIAL OF LOANS TO SEX-RELATED BUSINESSES IS A DANGEROUS EXPANSION OF GOVERNMENT SPEECH
By: Kelly Zech, Volume 105 Staff Member In March 2020, to combat the spread of the COVID-19 pandemic, government orders resulted in a sudden and unprecedented nationwide business shutdown. At the same time, Congress passed the historic Coronavirus Aid, Relief, and Economic Security (CARES) Act.[1] A provision of the CARES Act entitled “Keeping American Workers…
Continue ReadingRETURN TO SENDER: FOWLER V. COMMISSIONER’S APPLICABILITY TO LATE FILING AND PAYMENT PENALTIES
By: Matthew Thom, Volume 105 Staff Member INTRODUCTION Most Americans file their taxes at the last minute.[1] This year, that late filing is especially understandable: the COVID-19 pandemic produced a great deal of economic uncertainty for many Americans. In the aftermath of a financially complicated year, filing taxes online or with the help of a…
Continue ReadingSPAC-TACULAR TIMES: 2020 SAW AN EXPLOSION OF SPACS IN THE MARKET, BUT WILL THIS MULTI-BILLION DOLLAR TREND CONTINUE?
By: Ali Muffenbier, Volume 105 Staff Member As we have all heard more than we would have liked, 2020 was the year of “unprecedented times,”[1] and one unprecedented activity that rocked the finance world was the explosion of the number of Special Purpose Acquisition Companies (“SPAC”), also known as Blank Check companies, to hit the…
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