Vol. 83, Issue 2, 2020

This Article discusses the impact of the GILTI-related foreign tax credit rules and the coordination of other new international provisions with the existing foreign tax credit system.

This article analyzes Jackson’s concurrence in Youngstown Co. v. Sawyer in the context of his other writings to better understand his position on presidential power.

This article recalls the last attempts at achieving universal coverage in the United States.

This article asserts that the First Amendment protects wearing political apparel at a polling place during voting hours unless it intimidates other voters or is disruptive of the electoral process.

This article considers “golden shares”—a procedure by which a creditor becomes an owner of a debtor entity with the goal of preventing the entity from filing for bankruptcy.

This article, while acknowledging blockchain’s potential, focuses on certain misperceptions that are often associated with the technology.

Regardless of whether one agrees with the constitutional principle announced in Janus, the process by which it the Court reached its decision should alarm adherents of a sound judicial system.

To implement meaningful reform, states must work alongside groups such as the ACLU to either structure reform efforts to the individual needs of communities or eliminate bail systems.