RECENT HEADNOTES ARTICLES

The Dormant Commerce Clause Wins One: Five Takes on Wynne and Direct Marketing Association

October Term 2014 featured what is to date the most important state and local tax case since 1992’s Quill Corp. v. North Dakota.  In Comptroller v. Wynne, the U.S. Supreme Court affirmed a state court decision holding unconstitutional Maryland’s refusal to grant a credit for taxes paid by a resident taxpayer to other states on […]

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Substantial Government Interference with Prosecution Witnesses: The Ninth Circuit’s Decision in United States v. Juan

On January 7, 2013, a three-judge panel of the U.S. Court of Appeals for the Ninth Circuit issued its decision in United States v. Juan.  As a matter of first impression, the Ninth Circuit held that the constitutional proscription on substantial governmental interference with defense witnesses also applies to prosecution witnesses.  By extending the “substantial […]

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Sonia Sotomayor: Role Model of Empathy and Purposeful Ambition

In writing her memoir, My Beloved World, U.S. Supreme Court Justice Sonia Sotomayor expressly acknowledges that she is a public role model and embraces this responsibility by making herself accessible to a broad audience. As a public figure, she sees an opportunity to connect with others through an account of her life journey, with details […]

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No Explanation Required? A Reply to Jeffrey Bellin’s eHearsay

You see why I tell you I ain’t want to be no damn juror. Some dude just come by my house and tell me he going pay me money to say not guilty. Now I don’t know what to do, because if I tell the judge they’re going to know it’s me. I know, right. […]

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Government Endorsement: A Reply to Nelson Tebbe’s Government Nonendorsement

In this response to Nelson Tebbe’s Government Nonendorsement, Abner Greene continues to develop his “thick perfectionist” view of government speech, arguing that the state may use its speech powers to advance various views of the good, from left, center, and right, even on controversial issues. Greene supports Tebbe’s view that there are some limits on […]

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Regulating Pollen

The most common allergen is pollen, and pollen causes the most common allergy, known as “hay fever.” While pollen allergies might appear to be the unavoidable cost of living with flowering plants, the suffering engendered by pollen allergies is largely our own creation. Plants will always flower, but people have built a world that increases […]

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Restructuring the U.S. Tax Court:A Reply to Stephanie Hoffer and Christopher Walker’s The Death of Tax Court Exceptionalism

This is an invited response piece to the Walker & Hoffer article, The Death of Tax Court Exceptionalism. Our special thanks to Professor Lederman for penning this excellent response.

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Clinging to the Common Law in an Age of Statutes: Criminal Law in the States

Among the earliest adopters of the Model Penal Code, Illinois codified its entire General Part, including the provisions on accountability, legislatively altering numerous common law positions that required change.  Thus, as of 1961, its accountability statute predicated accomplice liability on one’s purposefully giving aid to the principal actor.  Unfortunately, those changes were resisted by the […]

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[Insert Company Name] Sucks: A Response to Speech, Citizenry and the Market

This piece is a response to Deven Desai’s Speech, Citizenry, and the Market: A Public Corporate Figure Doctrine. Our thanks to Mr. Crowe for publishing this excellent response piece with the Minnesota Law Review

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Tax Credits on Federally Created Exchanges: Lessons from a Legislative Process Failure Theory of Statutory Interpretation

This Essay advocates that the question of whether, under the Affordable Care Act, individuals who purchase insurance on federally created exchanges are eligible for tax credits should be interpreted using a recently proposed method of reading statutes – the “legislative process failure theory of statutory interpretation.” Under this theory, courts should not rely on traditional judicial […]

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