This review, reflecting the then youthful skepticism of the reviewer, expressed reservations about the extent to which international law does, can, and should constrain the use of force. The review also contains some incredibly wrongheaded predictions, about, for example, the longevity of the...

This viewpoint criticizes a recent Tax Court decision, Bulas v. Commissioner, denying an accountant deductions associated with a bathroom used almost entirely by clients visiting the accountant's home office. The author argues the court interpreted the requirement in IRC § 280A(c) that the...

This essay reflects on the author's experience as one of the editors of the Journal of Legal Education. In particular, the author discusses the insularity of American legal education, the limited American interest in writing about pedagogy, the poor quality of much legal-academic writing, and...

This piece is part of the author's probably misguided effort to take seriously the Sixteenth Amendment phrase “taxes on incomes.” The piece (in form a letter to the editor, but complete with footnotes!) responds to a reader who had noted that, because of a cap, the basic Social Security...

The idea has gained currency that the Taxing Clause in the Constitution gives Congress the power to do anything, or almost anything, that would be funded by taxation. Most recently, that argument has been advanced in connection with the litigation about the individual mandate in the Obamacare...

This article responds to an argument, made by economist Martin Sullivan, that, if the Supreme Court strikes down the individual mandate in the Obamacare legislation, all sorts of tax incentives — which, he argues, are economically equivalent to the mandate — would suddenly be at risk...

This essay reviews a book about the venerable Wall Street law firm of Sullivan & Cromwell. Written when the firm was being hit by allegations of ethical impropriety - including suggestions that the firm had been welcoming to Nazi provincial governments in pre-War Germany - the book at times is...

Critics of American Indian law have often complained about federal interference in the internal affairs of American Indian nations. The author ponders how independent the critics really want American Indian nations to be and whether secession theory might help us think about the theory and...

In debates about reorienting the American revenue system, nearly everyone assumes the Constitution is irrelevant. With few exceptions, the tax provisions in the original Constitution - particularly the direct-tax apportionment rule and the uniformity rule - have been interpreted to be paper...