This chapter adapts the Coffee bonding theory to the modern context of bitcoin, using tax as a case study. As the theory predicts, tax authorities may be able to increase the legitimacy of bitcoin by improving tax compliance and reducing tax evasion. Thus, while the Coffee theory arose two...

Family law litigants have long searched for permutations of constitutional principles that gain access to federal courts. Typically, such litigants have been most successful with due process and equal protection arguments — even at the expense of the venerable “best interests of the child”...

In June 2010, the United States Supreme Court handed down a highly anticipated trilogy of decisions that altered white-collar criminal law by restricting the honest-services provision, 18 U.S.C. § 1346, to bribes and kickbacks. This development is the most recent one in the tumultuous existence...

Lawmakers and prosecutors continue to take aim at a major subset of global corruption - corporate bribery of foreign government officials. Specifically, while the enforcement of the Foreign Corrupt Practices Act in the United States has risen to new records, the United Kingdom has revolutionized...

While the importance of the charitable deduction decreased in the 2017 tax reform, it has returned during the COVID-19 pandemic with the CARES Act. This Article lays out the reasons that the limited above-the-line charitable deduction authorized by Congress during the coronavirus pandemic should...

The CARES Act targeting the economic effects of the COVID-19 pandemic allows taxpayers to withdraw up to $100,000 from their retirement savings, such as section 401(k) plans, without the typical 10% penalty for early withdrawal. However, retirement accounts do not make for ideal emergency funds....

Recently, legislative efforts have taken aim at sexual harassment in the workplace. Among these may be a surprising but effective approach—disallowing tax deductions for sexual harassment settlements subject to non-disclosure agreements. This essay analyzes such a 2017 tax reform provision

Bitcoin has captivated much attention and imagination since its emergence in 2009, but not enough when it comes to its tax implications. As a result, there are several areas in need of attention when it comes to the federal tax treatment of virtual currency. The right guidance in these areas...