In this essay, the author provides a brief overview of the history of the flagship publication of the American College of Trust and Estate Counsel, including its past leadership, focus and multiple name changes. The author reflects on her service as editor of the ACTEC Law Journal and the...

Games of chance are highly regulated activities, whereas bona fide competitions are generally left unregulated. Both are big businesses. Competitions, drafts, and other events help support the popularity of trading card games. Many nonprofit organizations take advantage of their charitable...

- A combined practical and theoretical comparison of UK and EU corporate finance law giving unique perspectives and a forward looking approach.- Addresses key issues arising from the financial crisis, such as the scope for innovation in legal markets, as well as anticipating issues likely to be...

In this article, the authors review the income tax treatment of prizes and awards in the context of Dr. Ralph Steinman who died in 2011 before being named a Nobel Laureate in Medicine. The Nobel Committee has announced that it intends to pay the prize money to Dr. Steinman's estate. Should this...

Increasingly, Congress allows the president to determine tax consequences with the stroke of a pen. For example, if the president declares a major disaster under the Stafford Act, affected taxpayers are allowed a deduction for net personal casualty losses. This Article surveys instances of...

When is the nonpayment of taxes justified by conscientious objections? Legendary Catholic social activist Dorothy Day refused to pay federal income taxes, because she was an avowed pacifist who also cautioned against government overreach into the lives of citizens. This article asks whether the...

This article is the first to propose that the goals of the Tax Cuts and Jobs Act, particularly with regard to corporate reinvestment, cannot be achieved without necessary requirements for how repatriated funds are spent in the U.S. This article uses the 2004 tax holiday as an example of a...

This Article examines property law’s effect on economic inequality, particularly centered on Thomas Piketty’s findings in Capital in the Twenty-First Century. Piketty finds that when the rate of return on capital is greater than economic growth, capital concentrates among the wealthy,...

Law reform advocates should be strategic in deploying tax tropes. Through an examination of five common tax phrases—the “nanny tax,” “death tax,” “soda tax,” “Black tax,” and “pink tax”—this Article demonstrates that tax rhetoric is more likely to influence law when used...