The intersection of buffalo law and taxation hasn't been a busy one, but accidents still happen: not everyone understands that buffalo have the right of way. This article critically analyzes the recent Tax Court summary opinion in Wheir v. Commissioner, which involved a bodybuilder who sought to...

Creutzfeldt-Jakob disease (CJD) is a rapidly progressive and fatal neurodegenerative disease, that affects 1 in every 1,000,000 people, with there being 350 new cases of the pathology in the United States every year. In specific, it is a prion disease that is caused by a misfolded prion protein,...

In the 1980s, there was a famous TV ad for Wendy’s with the tagline “Where’s the Beef?” Many investors in today’s so-called smart beta strategies may well be asking a similar question, “Where’s the Alpha?” Investors frequently buy into historical simulations or backtests, often...