In U.S. tax litigation; there are three types of summary witnesses that may be called by both parties in a case. Their use provides insights into how large volumes of evidence and empirical research complex issues are presented in tax cases. To determine how witnesses are used during tax trials,...

In recent years, federal courts have heard, without clear subject matter jurisdiction, contract disputes involving billions of dollars worth of securitized financial instruments (SFIs). These SFI disputes are litigated in federal court under the federal interpleader statute, which specifies that...

The issue of Patent enforcement in the UK has generated a lot of heat, but not much light in the last year. Despite the lack of comprehensive empirical evidence of demand, a number of policy documents have focused on facilitating affordable patent litigation for small and medium sized firms....

Finally, an analysis of the present situation in EU gambling and sport betting after the recent ECJ decisions will be attempted, via scenarios from primary (national MS practices, policies, and case law) and secondary (Swiss Institute of Comparative Law, 2006; European Gaming and Betting...

The author explains his conclusion that the Supreme Court, as a matter of conscience, considers racial discrimination to be good for America. That conclusion, he argues, offers the only plausible account of the Court's repeated insistence on displacing populist efforts to promote racial equality...

The issue of the stability and change of legal rules occupies a central place in the discussions of alternative ways of organizing justice and the provision of legal rules. There nonetheless remains a theoretical aspect that has never been raised in the literature on judicial decision making and...

Most experts on Asian law agree that the “Asian miracle” was accomplished largely without legal support on the private, administrative or constitutional law levels. Explanations were sought in particularities of the political system, in the absence of social conflict due to a homogeneous...

It has been argued that, under certain conditions, judges are motivated to engage in strategic defection against their appointer once they perceive the latter to be losing effective power. This behaviour should generate a clustering of decisions unfavourable to the incumbent administration at...

Brief of Tri Valley Law as Amicus Curiae in support of the Hobby Lobby parties in their challenge to the contraception mandate in the Affordable Care Act. This brief was the basis for a subsequent paper on the case, specifically, and the First Amendment Free Exercise Clause implications of the...