New Zealand lawyers are dealing increasingly with Japan, and with its big corporations. This article discusses points of interest which arise, e.g. Cross-cultural overview, the status of the merchant, the development and use of law, Japanese strength of tradition and how Japan and its business...

Legislative drafting mistakes can upset statutory schemes. The Affordable Care Act was nearly undone by such mistakes. The recent Tax Cuts and Jobs Act is rife with them. Traditional legal scholarship has examined whether courts should help resolve Congress's mistakes. But courts have remained...

This essay endeavors to document and to preserve the story of the origins of the book Taxing America (NYU Press 1997) edited by Karen B. Brown and Mary Louise Fellows. The publication of that text was a key milestone in the development of critical tax theory as an intellectual discipline. By...

This Article addresses the uncertain post-Windsor legal landscape from the perspective of LGBT elders and older adults. The demise of DOMA has enhanced access to federal benefits, but it has also increased the complexity that LGBT individuals and their families face as they begin to plan for...

At a time of monumental economic inequality in the United States, wealthy individuals and their tax-motivated behavior have come under significant scrutiny from all corners. In 2019, the Supreme Court issued its first major ruling in over sixty years on the state income taxation of trusts. In...

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...

Tax protesters offer uncommonly silly arguments in support of their positions -- so silly, in fact, that courts commonly refuse to address them, lest those arguments be given any credence. Yet the wave of tax protester arguments has not ebbed, and tax protesters continue to challenge, for...

Connecticut’s probate system, long branded a national scandal, is already more efficient and effective than outdated memories and Internet archives might suggest. A series of meaningful reforms, including a complete restructuring and enactment of robust rules of practice, have gone a long way...

THE RIGHT OF PUBLICITY: PRIVACY REIMAGINED FOR A PUBLIC WORLD (Harvard University Press 2018), 256 pages, considers the opportunities and risks that today’s right of publicity laws pose. The right of publicity has become a negative force ― suppressing speech, blocking otherwise lawful uses...

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...