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...

In Tempel v. Commissioner, decided in April 2011, the Tax Court came to a number of important conclusions about sales of state income tax credits that occurred shortly after the credits had been received. The gain was held to be capital gain (with the court implicitly concluding that the credits...

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...