Kemker: When Gender-Affirming Healthcare Becomes Illegal, Will It (Still) Be Tax-Deductible?

Diane Kemker (Southern, DePaul), When Gender-Affirming Healthcare Becomes Illegal, Will It (Still) Be Tax-Deductible?:

In the absence of universal health care, which itself exacts a deadly toll on Americans, all too many people face unmanageable medical costs. Even those with insurance may find themselves with large, uninsured expenses. The Internal Revenue Code acknowledges these realities by permitting taxpayers to take a deduction for unusually large medical expenses incurred in a taxable year, whether for the taxpayer or their dependents. Although the statutory provision that creates this deduction does not condition deductibility on the legality of the medical treatment, the Regulations do.

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Re-Evaluating GPT-4's Bar Exam Performance

Following up on my previous post, GPT-4 Beats 90% Of Aspiring Lawyers On The Bar Exam:  Eric Martínez (MIT; Google Scholar), Re-Evaluating GPT-4's Bar Exam Performance:

Perhaps the most widely touted of GPT-4's at-launch, zero-shot capabilities has been its reported 90th-percentile performance on the Uniform Bar Exam, with its reported 80-percentile-points boost over its predecessor, GPT-3.5, far exceeding that for any other exam. This paper investigates the methodological challenges in documenting and verifying the 90th-percentile claim, presenting four sets of findings that suggest that OpenAI's estimates of GPT-4's UBE percentile, though clearly an impressive leap over those of GPT-3.5, appear to be overinflated, particularly if taken as a “conservative” estimate representing “the lower range of percentiles,” and moreso if meant to reflect the actual capabilities of a practicing lawyer.

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Avi-Yonah: Should U.S. Tax Law Be Constitutionalized? Centennial Reflections On Eisner v. Macomber (1920)

Reuven Avi-Yonah (Michigan; Google Scholar), Should U.S. Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920), 16 Duke J. Const. L. & Pub. Pol'y 65 (2021)

The United States Supreme Court last decided a federal income tax case on constitutional grounds in 1920—a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment to include stock dividends in the tax base. The Court answered “no” because “income” in the Sixteenth Amendment meant “the gain derived from capital, from labor, or from both combined.” A stock dividend was not “income” because it did not increase the wealth of the shareholder.

Macomber was never formally overruled, and it is sometimes still cited by academics and practitioners for the proposition that the Constitution requires that income be “realized” to be subject to tax. 

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2024 U.S. News Trial Advocacy Rankings

The new 2024 U.S. News Trial Advocacy Rankings include the trial advocacy programs at 196 law schools (the faculty survey had a 59% response rate). Here are the Top 50:

Rank	Score	School
1	4.4	Stetson
2	4.3	Temple
3	4.2	Baylor
4	3.9	Samford
5	3.8	Loyola-L.A.
6	3.7	Denver
6	3.7	Fordham
6	3.7	UCLA*
9	3.6	Chicago-Kent
9	3.6	Pacific
9	3.6	South Texas*
12	3.5	St. Mary's
13	3.3	Georgia
13	3.3	Loyola-Chicago*
15	3.2	American*
15	3.2	Campbell*
15	3.2	Drexel
15	3.2	Mercer
15	3.2	South Carolina
15	3.2	Syracuse*
15	3.2	UC-Berkeley*
22	3.1	Georgetown*
22	3.1	Hofstra
24	3.0	Akron
24	3.0	Georgia State
24	3.0	Houston
24	3.0	Illinois-Chicago
24	3.0	Pace
24	3.0	UC-San Francisco*
24	3.0	Washington University
31	2.9	Northwestern*
31	2.9	Nova
31	2.9	Quinnipiac*
31	2.9	Suffolk
35	2.8	Emory
35	2.8	Louisiana State
37	2.7	Harvard*
37	2.7	St. John's*
37	2.7	Texas
40	2.6	Catholic
40	2.6	Howard
40	2.6	Inter-American (PR)*
40	2.6	Maryland*
40	2.6	Ohio State
40	2.6	Texas Tech
40	2.6	Wake Forest
47	2.5	Alabama
47	2.5	Brooklyn*
47	2.5	Case Western
47	2.5	George Washington
47	2.5	Notre Dame
47	2.5	Ohio Northern
47	2.5	San Diego
47	2.5	SMU
47	2.5	South Dakota
47	2.5	UC-Davis*
47	2.5	Villanova
47	2.5	William & Mary

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News Trial Advocacy Rankings

2024 U.S. News Specialty Rankings:

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Shaviro Posts Two Tax Papers On SSRN

Daniel Shaviro (NYU; Google Scholar) has posted two tax papers on SSRN:

Time Is, Time Was: Evaluating the Use of the Life Cycle Model as a Fiscal Policy Tool:

What time periods should we use in tax and other fiscal policy to evaluate people’s circumstances, and thus to determine either how they are being treated, or how they ought to be? This question is both fundamental and pervasive.

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Legal Ed News Roundup

• ABA Journal, Gorsuch’s Title 42 Statement Is ‘A Remarkable Jeremiad Against Covid Mitigation Policies,’ Law Prof Says
• ABA Journal, Law School Clinics Tackle Challenging Issue of Heirs’ Property Rights
• ABA Journal, Proposal For Bar Exam Bypass Should Be Pursued Further, California Bar Trustees Say
• ABC News, Supreme Court Justice Ketanji Brown Jackson Tells Law Students 'Survivor' Offers Helpful Lessons
• Becket Fund for Religious Liberty, Notre Dame Law Dean G. Marcus Cole Receives 2023 Legal Service Award
• CBS News, A Former Sanitation Worker Just Graduated From Harvard, But Doesn't Forget Where He Came From
• Delaware Law Weekly, Second Delaware Law School Set to Open This Fall
• Good Morning America, From Trials to Triumph: Rehan Staton's Journey From Sanitation Worker to Harvard Law Grad

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Avi-Yonah Posts Three International Tax Papers On SSRN

Reuven S. Avi-Yonah (Michigan; Google Scholar) has posted three international tax papers on SSRN:

Unitary Taxation After Pillar One:

Pillar One of the G20/OECD/IF BEPS 2.0 effort is unlikely to succeed for three reasons. First, it requires a multilateral tax convention (MTC) to be implemented because Amount A requires overriding Articles 5 (Permanent Establishment, PE), 7 (Business Profits) and 9 (Associated Enterprises) of every tax treaty to abolish the PE and Arm’s Length Principle (ALP) limits enshrined therein. 

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NY Times: Here’s What Happens When A Lawyer Uses ChatGPT

New York Times, Here’s What Happens When Your Lawyer Uses ChatGPT:

The lawsuit began like so many others: A man named Roberto Mata sued the airline Avianca, saying he was injured when a metal serving cart struck his knee during a flight to Kennedy International Airport in New York.

When Avianca asked a Manhattan federal judge to toss out the case, Mr. Mata’s lawyers vehemently objected, submitting a 10-page brief that cited more than half a dozen relevant court decisions. There was Martinez v. Delta Air Lines, Zicherman v. Korean Air Lines and, of course, Varghese v. China Southern Airlines, with its learned discussion of federal law and “the tolling effect of the automatic stay on a statute of limitations.”

There was just one hitch: No one — not the airline’s lawyers, not even the judge himself — could find the decisions or the quotations cited and summarized in the brief.

That was because ChatGPT had invented everything.

The lawyer who created the brief, Steven A. Schwartz of the firm Levidow, Levidow & Oberman, threw himself on the mercy of the court on Thursday, saying in an affidavit that he had used the artificial intelligence program to do his legal research — “a source that has revealed itself to be unreliable.”

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Lesson From The Tax Court: Substantiating Gambling Losses On Per-Casino Basis

The old saying “you win some, you lose some” is not true for most recreational gamblers.  For them, the saying is more like “you win some, you lose more.”  But proving that proves a problem.  In Jacob Bright v. Commissioner, Docket No. 10095-22 (May 4, 2023), Judge Buch teaches us how taxpayers can use their player cards to substantiate their wagering losses.  There, Mr. Bright reported some $241,000 of wagering gains on his 2019 return, and an equal amount of losses.  However, he apparently did not follow best practices—as very nicely explained in this article—of keeping daily contemporaneous records.  When audited, the IRS accepted his self-reported income (natch!) but disallowed all the losses for lack of substantiation (double natch!).

In Tax Court, Judge Buch allowed Mr. Bright to introduce reports of his player card activity, from each of the three Casinos he gambled at in 2019.  That created a sufficient basis for the Court to use the Cohan rule, albeit differently for each Casino.  The Court used this method to estimate $191,000 of losses.  In taking this approach for calculating wagering losses, Judge Buch gives us a new idea of “per session” netting worth considering, not only for proving up wagering losses, but also for calculating wagering gains.  I would call it a “per establishment” approach.  It makes a good bit of sense.  Details below the fold.

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2024 U.S. News Legal Writing Rankings

The new 2024 U.S. News Legal Writing Rankings include the legal writing programs at 121 law schools (the faculty survey had a 63% response rate). Here are the Top 50:

Rank	Score	School
1	4.3	Oregon
2	4.2	UNLV
3	4.1	Stetson
4	4.0	Arizona State
5	3.9	Suffolk
5	3.9	Wake Forest
7	3.8	Nova
8	3.7	Georgetown*
8	3.7	Michigan*
8	3.7	Seattle*
8	3.7	UC-Irvine*
8	3.7	University of Arizona
13	3.6	Denver
13	3.6	Missouri-Kansas City
13	3.6	North Carolina
16	3.5	Brooklyn*
16	3.5	Indiana (McKinney)
16	3.5	Lewis & Clark
16	3.5	Rutgers*
16	3.5	University of Washington*
21	3.4	Houston
21	3.4	Mercer
21	3.4	Northeastern*
21	3.4	Northwestern*
25	3.3	Drake
25	3.3	Drexel
25	3.3	Illinois-Chicago
25	3.3	St. John's*
25	3.3	Temple
25	3.3	Washburn
25	3.3	Wyoming
32	3.2	Arkansas-Fayetteville
32	3.2	Chicago-Kent
32	3.2	Duquesne
32	3.2	Hawaii
32	3.2	Loyola-L.A.
32	3.2	Marquette
32	3.2	Ohio State
32	3.2	Pacific
32	3.2	Texas A&M
32	3.2	Texas Tech
42	3.1	Elon
42	3.1	Emory
42	3.1	Hofstra
42	3.1	Syracuse*
46	3.0	Case Western
46	3.0	George Washington
46	3.0	Loyola-Chicago*
46	3.0	Tennessee
46	3.0	Virginia*
46	3.0	Willamette

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News Legal Writing Rankings

2024 U.S. News Specialty Rankings:

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TaxProf Blog Holiday Weekend Roundup

Saturday:

• This Week's Ten Most Popular TaxProf Blog Posts
• Duquesne, FIU, Kansas, Oklahoma, And Texas A&M Are Among The Biggest U.S. News Law School Rankings Winners
• Innovation Funding And The Valley Of Death
• Applying Universal Design In The Legal Academy

Sunday:

• More On The Life, Death, And Legacy Of Tim Keller
• NY Times Op-Ed: Pro-Trump Christians, Never-Trump Christians, And Tim Keller
• NY Times: A Christian University Fired Two Employees For Including Pronouns In Their Email Signatures
• The Top Five New Tax Papers

Memorial Day:

• Brooks Reviews Cui's Administrative Foundations Of The Chinese Fiscal State
• 17 Universities And Law Schools Have Full Satellite Campuses In Washington, D.C.
• Brunson: Tax Entity Status And Decentralized Autonomous Organizations
• Assessing Heinonline As A Source Of Scholarly Impact Metrics

Brooks Reviews Cui's Administrative Foundations Of The Chinese Fiscal State

Kim Brooks (Dalhousie University, Schulich School of Law; Google Scholar), Where Tax Law Canno Be Found, You Will Find a Robustly-Tasked Tax Administrator (JOTWELL) (reviewing Wei Cui (British Columbia; Google Scholar), The Administrative Foundations of the Chinese Fiscal State (Cambridge University Press (2022) (reviewed by David Elkins (Netanya; Google Scholar) here)):

The hard work that went into authoring The Administrative Foundations of the Chinese Fiscal State is palpable from the first page. Cui seeks to achieve two aims: (1) to tease out aspects of Chinese taxation of general interest to policy makers and social scientists in other countries (P. 3) and (2) to offer a new framework for understanding the policies and politics of taxation in China (P. 4). Both aims are accomplished handily.

Particularly fun for those of us who like tax administration, Cui claims that ground-level tax administration is essential to understanding the Chinese tax system. Focusing on tax administration, tax collection and revenue mobilization, allows Cui to show us something new about our own tax systems. He offers us the opportunity to see more clearly our own paradigmatic orientation: one that centres the importance of rule of law.

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17 Universities And Law Schools Have Full Satellite Campuses In Washington, D.C.

Inside Higher Ed, A Growing Corps of ‘Capital Campuses’:

Satellite campuses are proliferating and expanding in Washington, D.C. Not only do they enhance the student experience, but they also give institutions access to policy makers and grant-writing organizations. ...

Over 40 U.S. colleges and universities have a physical presence in the nation’s capital, ranging from Johns Hopkins University [555 Pennsylvania Avenue, NW]—which lies just an hour north in Baltimore—to Pepperdine University [2011 Pennsylvania Avenue, NW], a small Christian institution across the continent in Malibu, Calif.

According to the D.C.-based real estate company Jones Lang LaSalle, 17 of those institutions have full satellite campuses in D.C., complete with classrooms and dorms as well as office space and conference rooms for meetings with policy makers and researchers. In total, nonlocal colleges and universities own about a million square feet of real estate in the city, a little more than one-third of the total aboveground exhibit space occupied by the Smithsonian museums.

Much of this real estate is used to house or provide meeting spaces for student interns, who flock to the city in droves every semester to gain experience in politics, policy making, research and journalism. But higher ed leaders told Inside Higher Ed that they are increasingly looking to establish or fortify bases for developing relationships with policy makers and grant-writing government offices. ...

Students see major benefits of their institutions establishing satellite campuses in D.C.—especially if they include residential space. For some, living and studying in a community of their peers in D.C. is just as important as getting an internship on Capitol Hill or at a federal agency. ...

Mary Caulfield just finished a “semester abroad” at Pepperdine’s D.C. center, an eight-story building with both residential and class space located on Pennsylvania Avenue, a few blocks from the White House. She had an internship at a magazine but said that having housing resources, night classes and community in one place helped make her experience more comfortable and kept her tied to her institution on the other side of the country.

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Brunson: Tax Entity Status And Decentralized Autonomous Organizations

Samuel D. Brunson (Loyola-Chicago; Google Scholar), Standing on the Shoulders of LLCs: Tax Entity Status and Decentralized Autonomous Organizations, 57 Ga. L. Rev. 603 (2023):

Since the formation of the first decentralized autonomous organization in 2016, their use has exploded. Thousands of DAOs now try to take advantage of smart contracts to solve a problem that plagues business entities: the gulf between ownership and management. Armed with smart contracts and requiring token-holders to vote on any change in strategy, DAOs dispense with the management layer so necessary in traditional business entities.

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Assessing Heinonline As A Source Of Scholarly Impact Metrics

Karen L. Wallace (Drake; Google Scholar), Rebecca Lutkenhaus (Drake; Google Scholar) & David B. Hanson (Drake), Assessing Heinonline as a Source of Scholarly Impact Metrics, 114 Law Libr. J. 395 (2022):

After the February 2019 U.S. News & World Report announcement of a planned law school scholarly impact ranking based on HeinOnline data, law schools accelerated efforts to ensure that HeinOnline captured their faculty’s work product and citations to these publications as accurately and completely as possible. In summer 2021, U.S. News abandoned its plans, but the endeavors undertaken by law schools during the two and a half years the proposal was live, reveal much about the scope and accuracy of HeinOnline ScholarCheck metrics, as well as the power U.S. News exerts over law schools. This article notes some of the actions law libraries pursued during that period, specifically detailing an extensive citation analysis project conducted by the Drake Law Library. 

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More On The Life, Death, And Legacy Of Tim Keller

Following up on last Sunday's post, The Life, Death, And Legacy Of Tim Keller: 

New York Times Op-Ed:  Tim Keller Taught Me About Joy, by David Brooks:

American evangelicalism suffers from an intellectual inferiority complex that sometimes turns into straight anti-intellectualism. But Tim could draw on a vast array of intellectual sources to argue for the existence of God, to draw piercing psychological insights from the troubling parts of Scripture or to help people through moments of suffering. His voice was warm, his observations crystal clear. We all tried to act cool around Tim, but we knew we had a giant in our midst. ...

On the cross, Tim wrote, Jesus was “putting himself into our lives — our misery, our mortality, so we could be brought into his life, his joy and immortality.” He enjoyed repeating the saying “Cheer up! You’re a worse sinner than you ever dared imagine and you’re more loved than you ever dared hope.” ...

His focus was not on politics but on “our own disordered hearts, wracked by inordinate desires for things that control us, that lead us to feel superior and exclude those without them, that fail to satisfy us even when we get them.” ...

He offered a radically different way. He pointed people to Jesus, and through Jesus’ example to a life of self-sacrificial service. That may seem unrealistic; doesn’t the world run on self-interest? But Tim and his wife, Kathy, wrote a wonderful book, “The Meaning of Marriage,” which in effect argued that self-sacrificial love is actually the only practical way to get what you really hunger for.

Wall Street Journal Op-Ed:  The Many Paradoxes of Timothy J. Keller, by Kate Bachelder Odell:

Ask anyone to name a story from the Bible, and you’ll likely get the answer David and Goliath. Most Americans know it as a tale about facing your fears, steeling yourself and prevailing against long odds. “I’m here to say that’s a shallow understanding, even a deceptive understanding, of how to read the text,” Tim Keller, minister of Redeemer Presbyterian Church in Manhattan, told his congregation one Sunday morning in 2015.

Keller, who died May 19 at age 72, then indicted what he called “counterfeit courage”—the modern idea that the way to overcome fear is to “visualize success.” Stoicism works only in “short-term bursts, mainly on adrenaline,” and most “of the acts of courage we most admire don’t come from self-assertion and self-confidence.”

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NY Times Op-Ed: Pro-Trump Christians, Never-Trump Christians, And Tim Keller

Following up on last Sunday's post, The Life, Death, And Legacy Of Tim Keller:  New York Times Op-Ed:  What Has Trump Cost American Christianity?, by Ross Douthat:

When religious conservatism made its peace with Donald Trump in 2016, the fundamental calculation was that the benefits of political power — or, alternatively, of keeping cultural liberalism out of full political power — outweighed the costs to Christian credibility inherent in accepting a heathen figure as a political champion and leader.

The contrary calculation, made by the Christian wing of Never Trump, was that accepting Trump required moral compromises that American Christianity would ultimately suffer for, whatever Supreme Court seats or policy victories religious conservatives might gain. ...

[T]he votes of religious conservatives may determine whether we get another Trump nomination in 2024. Figures as various as Ron DeSantis, Tim Scott and Mike Pence are betting that there’s a path to the nomination that involves peeling away religious voters from Trump’s coalition, beginning in Iowa, where evangelical Christians often hold the key to the caucuses. “Has Trump hurt or helped Christianity?” probably isn’t going to be the framing that the non-Trump politicians choose, but some version of that question will hang around the political battle.

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NY Times: A Christian University Fired Two Employees For Including Pronouns In Their Email Signatures

New York Times, A University Fired 2 Employees for Including Their Pronouns in Emails:

When Raegan Zelaya and Shua Wilmot decided to include their pronouns at the end of their work emails, they thought they were doing a good thing: following what they viewed as an emerging professional standard, and also sending a message of inclusivity at the Christian university where they worked.

But their bosses at Houghton University, in upstate New York, saw the matter very differently.

Administrators at Houghton, which was founded and is now owned by a conservative denomination that branched off from the Methodist Church, asked Ms. Zelaya and Mr. Wilmot, two residence hall directors, to remove the words “she/her” and “he/him” from their email signatures, saying they violated a new policy. When they refused to do so, both employees were fired, just weeks before the end of the semester.

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The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

1. [483 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
2. [405 Downloads]  Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
3. [300 Downloads]  Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
4. [229 Downloads]  The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities, by Ike Brannon (Jack Kemp Foundation) & Matthew Winden (University of Wisconsin (Whitewater); Google Scholar)
5. [219 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar),

This Week's Ten Most Popular TaxProf Blog Posts

Legal Education:

1. Law.com, Tenured Law Professor Pulled From His Classroom Faces Termination. He Wants To Know Why?
2. Derek Muller (Iowa), How Law Faculty Succeeded In Diminishing Their Importance In The U.S. News Rankings
3. Markus Funk (Colorado), Andrew Boutros (Chicago) & Eugene Volokh (UCLA), Time For Law Schools To Rethink Unsung Role Of Adjuncts
4. Stephanie Hunter McMahon (Cincinnati), What Law Schools Must Change To Train Transactional Lawyers
5. Paul Caron (Dean, Pepperdine), Preview Of The 2024 U.S. News Law School Rankings: Admissions
6. Wall Street Journal Op-Ed (Jay Mitchell, Alabama Supreme Court), The New Bar Exam Puts DEI Over Competence
7. Donald Tobin (Maryland), A Preliminary Analysis of the New 2024 U.S. News Law School Rankings
8. Paul Caron (Dean, Pepperdine), Projected 2025 U.S. News Law School Rankings: The Biggest Winners And Losers
9. Prentiss Cox (Minnesota), 1L Curricula in the United States: 2023 Data and Historical Comparison
10. U.S. News & World Report 2024 Specialty Rankings:

• Dispute Resolution Rankings
• Environmental Law Rankings
• Health Care Law Rankings
• Intellectual Property Law Rankings
• International Law Rankings

Tax:

1. Bryan Camp (Texas Tech), Lesson From The Tax Court: On Time Is Late
2. The Legal Watchdog, How The Accounting Profession Wrecked Itself And Made A Legal Career Preferable To A CPA
3. Bryan Camp (Texas Tech), Lesson From The Tax Court: Allocating Between Excludable Child Support and Includable Interest
4. Reuven Avi-Yonah (Michigan) & Yoseph Edrey (Haifa University), Constitutional Review Of Federal Tax Legislation
5. Bryan Camp (Texas Tech), Lesson From The Tax Court: Exclusion Rules For Disability Payments
6. U.S. News & World Report, 2024 Tax Rankings
7. San Diego Conference, Tax Profs Tenured 1-15 Years 
8. SSRN, The Top Five New Tax Papers
9. Sloan Speck (Colorado), Review Of A Critical Evaluation Of The Qualified Small Business Stock Exclusion, By Gregg Polsky (Georgia) & Ethan Yale (Virginia)
10. Roundup, Tax Policy In The Biden Administration

Faith: 

1. The Life, Death, And Legacy Of Tim Keller
2. Tim Keller: Growing My Faith In The Face Of Death

Duquesne, FIU, Kansas, Oklahoma, And Texas A&M Are Among The Biggest U.S. News Law School Rankings Winners

Following up on my previous post, The Law Schools Most Impacted By The Methodology Changes In The 2024 U.S. News Rankings:  Law.com, Ahead of the Curve: Some Law Schools Are Happy About the US News Rankings:

In last week’s column, I questioned whether the 63 schools that boycotted the Best Law Schools list, along with the massive amount of unflattering press those moves garnered for U.S. News, would put a dent in the rankings’ reputation.

This week, though, I want to look at some of the institutions that performed particularly well in the rankings, which were finally released on May 11, and show that not every law school is unhappy with U.S. News.

Texas A&M University School of Law, for example, now ranks 29th nationally—tied with Boston College Law School and Fordham Law School—one of the fastest and furthest increases in U.S. News law school rankings history, according to an announcement put out by the school. The school rose 17 spots from No. 46 last year. The previous year, it had been tied for No. 53.

This year, 15 law schools increased by 20 or more spots as compared to last year’s rankings. and among the top 50, the University of Kansas School of Law rose to tied at 40th up from tied at 67th last year.

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Innovation Funding And The Valley Of Death

Lital Helman (Ono Academic College), Innovation Funding and the Valley of Death, 76 S.M.U. L. Rev. __ (2023):

Innovation is a public good. As with other public goods, it is expected to be under-produced if only private incentives are present. Therefore, the law strives to encourage innovation via an array of stimuli mechanisms. The law offers three main such mechanisms: intellectual property (IP), cash transfers—mainly prizes and grants, and tax incentives.

Vast literature analyzes and compares these innovation stimuli in search for the optimal mix to boost innovation. Yet a key problem is largely overlooked: taken together, the existing stimuli do not cover the lion’s share of the innovation lifecycle. At the beginning of the innovation process, companies can win grants or prizes to cover research & development (R&D) expenses. When the company is already selling, it can enjoy IP payoffs and tax credits. In between, no targeted stimuli exist. This is an incongruity, because most innovative endeavors struggle neither in the R&D phase nor at the sales stage. In particular, for startups in the high-tech sector, it is precisely the phases between R&D and sales that prove fatal. This phenomenon is so well-known that the market has created a nickname for it—“the valley of death.”

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Applying Universal Design In The Legal Academy

Matthew L. Timko (Northern Illinois), Applying Universal Design in the Legal Academy, 114 Law Libr. J. 343 (2022):

Too often barriers to access in the form of physical, technological, and cognitive environments play a large role in keeping many people out of law school. While federal and state laws address these barriers, universal design provides the clearest policy change for law schools to remedy these issues.

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Weekly SSRN Tax Article Review And Roundup: Speck Reviews A Critical Evaluation Of The Qualified Small Business Stock Exclusion By Polsky & Yale

This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Gregg D. Polsky (Georgia; Google Scholar) & Ethan Yale (Virginia; Google Scholar), A Critical Evaluation of the Qualified Small Business Stock Exclusion, 42 Va. Tax Rev. 353 (2023).

After 2017’s Tax Cuts and Jobs Act, some commentators predicted a renaissance in taxpayers’ use of the statutory exclusion for gain from qualified small business stock under § 1202. In 2015, Congress made permanent the provision’s 100 percent exclusion that emerged in the wake of the Great Recession, and the TCJA’s fourteen-point reduction in corporate rates heralded new benefits to bucking longstanding conventional wisdom that taxpayers should operate nonpublic companies as passthroughs. These predictions didn’t really come to pass, as Polsky and Yale observe in their magisterial exegesis of § 1202, A Critical Evaluation of the Qualified Small Business Stock Exclusion. 

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Weekly Legal Education Roundup

• 2024 U.S. News Dispute Resolution Rankings
• 2024 U.S. News Environmental Law Rankings
• 2024 U.S. News Health Care Law Rankings
• 2024 U.S. News Intellectual Property Law Rankings
• 2024 U.S. News International Law Rankings
• Prentiss Cox (Minnesota), 1L Curricula in the United States: 2023 Data and Historical Comparison
• Daniel Judge (Notre Dame), Catholic Legal Education and the Formation of Conscience
• Law360 Op-Ed (Markus Funk (Partner, Perkins Coie; Adjunct Professor, Colorado), Andrew Boutros (Dechert; Lecturer, Chicago) & Eugene Volokh (Gary T. Schwartz Distinguished Professor of Law, UCLA)), Time For Law Schools To Rethink Unsung Role Of Adjuncts
• Law.com, Ohio Northern U Is Seeking the Dismissal of a Tenured Law Professor. He Alleges It's Because of His Views on DEI

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Tax Policy In The Biden Administration

• Bloomberg, Biden Pressed to Limit Hydrogen Credits Key to New Industry
• Bloomberg, Flight of Affluent Taxpayers Catches Up With New York
• Bloomberg, IRS's $80 Billion Budget Boost Targeted for Cuts in Debt Talks
• Common Dreams, 'We Are Not Taxing the Very Wealthy Enough': Runaway Inequality About to Get Worse
• Financial Times, IRS Sets Its Sights on Tax Avoidance by the Super-Rich and Corporations

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2024 U.S. News International Law Rankings

The new 2024 U.S. News International Law Rankings include the international law programs at 174 law schools (the faculty survey had a 53% response rate). Here are the Top 50:

Rank	Score	School
1	4.6	NYU*
2	4.4	Columbia*
3	4.3	Harvard*
3	4.3	Yale*
5	4.2	American*
5	4.2	Georgetown*
7	4.1	George Washington
7	4.1	UC-Berkeley*
9	4.0	Chicago
10	3.9	Case Western
10	3.9	Michigan*
10	3.9	Stanford*
10	3.9	Temple
10	3.9	Virginia*
15	3.8	Cornell*
15	3.8	Georgia
15	3.8	UCLA*
18	3.6	Duke*
18	3.6	Fordham
18	3.6	Northwestern*
18	3.6	Penn*
18	3.6	Vanderbilt*
23	3.5	Minnesota
23	3.5	UC-Davis*
25	3.4	Arizona State
25	3.4	Boston University
25	3.4	Indiana (Maurer)
25	3.4	Miami
25	3.4	Notre Dame
25	3.4	Texas
25	3.4	UC-Irvine*
25	3.4	UC-San Francisco*
25	3.4	Washington University
25	3.4	William & Mary
35	3.3	Denver
35	3.3	Tulane*
35	3.3	Utah
38	3.2	Boston College
38	3.2	Emory
38	3.2	Pacific
38	3.2	University of Arizona
42	3.1	Florida Int'l
42	3.1	Santa Clara
42	3.1	SMU
42	3.1	Washington & Lee
42	3.1	Wisconsin*
47	3.0	Brooklyn*
47	3.0	Maryland*
47	3.0	University of Washington*
50	2.9	Hawaii
50	2.9	Howard
50	2.9	Pittsburgh*

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News International Law Rankings

2024 U.S. News Specialty Rankings:

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8th Annual Texas Tax Faculty Workshop

Houston hosted the 8th Annual Texas Tax Faculty Workshop (program):

Johnny Buckles (Houston), Constitutional Law and Tax Expenditures: A Prelude, 76 Ark. L. Rev. 1 (2023)
Commenter: Susan Morse (Texas; Google Scholar)

Orly Mazur (SMU; Google Scholar), Cooperative Federalism and the Digital Tax Impasse, 51 Fla. St. U. L. Rev. __ (2023) (with Adam B. Thimmesch (Nebraska; Google Scholar))
Commenter: Khrista McCarden (Tulane)

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NCBE Publishes Content Scope For NextGen Bar Exam

NCBE Publishes Content Scope for NextGen Bar Exam:

The National Conference of Bar Examiners (NCBE), which develops bar exam content for 54 US jurisdictions, has published the content scope for the NextGen bar exam, which is set to launch in 2026. The content scope document outlines the breadth of material to be covered on the new exam in eight areas of legal knowledge and seven categories of practical skills and abilities.

The publication of the content scope marks the latest milestone in the development of the new bar exam, which will be focused on testing a wider array of foundational lawyering skills in the context of substantive legal knowledge currently tested on the bar exam. In addition to traditional multiple-choice questions and longer written analyses, the exam is expected to include new integrated sets of questions—combinations of short-answer and multiple-choice questions in scenarios involving complex legal issues, drawn from multiple subject areas, that require applicants to demonstrate both in-depth knowledge of the law and skill in a range of essential attorney functions. ...

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The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability

Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark J. Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department), The Inflation Reduction Act's Impact on Tax Compliance—and Fiscal Sustainability:

The Inflation Reduction Act (IRA) includes a once-in-a-generation investment in the Internal Revenue Service (IRS) to modernize America’s tax administration and, by doing so, meaningfully increase compliance with the nation’s tax laws. We consider the impact of this investment on new tax revenue that the agency will be able to collect. Our rough estimate suggests that IRS funding will raise at least $560 billion ($480 billion, net) over the course of the next ten years—and, depending on the extent of taxpayer’s behavioral response to greater enforcement presence, could easily raise closer to $1 trillion. This is much larger than official government estimates.

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GPT-4’s Law School Grades: Con Law C, Crim C-, Law & Econ C, Partnership Tax B, Property B-, Tax B

Andrew Blair-Stanek (Maryland; Google Scholar), Anne-Marie Carstens (Maryland), Daniel S. Goldberg (Maryland), Mark Graber (Maryland), David C. Gray (Maryland) & Maxwell L. Stearns (Maryland; Google Scholar), GPT-4’s Law School Grades: Con Law C, Crim C-, Law & Econ C, Partnership Tax B, Property B-, Tax B:

GPT-4 performs vastly better than ChatGPT or GPT-3.5 on legal tasks like the bar exam and statutory reasoning. To test GPT-4’s abilities, we ran it on our final exams this semester and graded its output alongside students’ exams. We found that it produced smoothly written answers that failed to spot many important issues, much like a bright student who had neither attended class often, nor thought deeply about the material. It uniformly performed below average—in every course. We provide observations that may help law professors detect students who cheat on exams using GPT-4.

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Clausing: The International Tax Agreement Of 2021—Why It's Needed, What It Does, And What Comes Next?

Kimberly A. Clausing (UCLA; Google Scholar), The International Tax Agreement of 2021: Why It's Needed, What it Does, and What Comes Next?:

In 2021, more than 135 jurisdictions agreed on transformative new international tax rules that would establish a minimum tax rate of 15 percent on multinational corporate income regardless of where it was reported. In December 2022, the European Union unanimously moved forward to implement this minimum tax, and other countries, including South Korea, Japan, Australia, Canada, and the United Kingdom, are also either implementing the tax or taking substantial steps toward implementation.

In tandem, the United States should also reform its international tax system and adopt a stronger minimum tax. While the future of the international agreement is uncertain, it has important implications for the ability of governments worldwide to create tax systems that are administrable, fair, and efficient.

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Tenured Law Professor Pulled From His Classroom Faces Termination. He Wants To Know Why?

Following up on my previous post, WSJ Op-Ed: DEI Brings Kafka To My Law School:  Law.com, Ohio Northern U Is Seeking the Dismissal of a Tenured Law Professor. He Alleges It's Because of His Views on DEI.:

Scott Gerber, a law professor at the Ohio Northern University Pettit College of Law, was pulled from his classroom last month, banned from campus and allegedly forced to sign a separation agreement—and he says he doesn’t know why. Now the school is seeking his dismissal.

“Ohio Northern University is trying to banish me for lack of ‘collegiality’ but won’t say what I’ve done,” Gerber wrote in an op-ed published on May 9 in the Wall Street Journal.

Gerber, who has taught at ONU Law since 2001, said he suspects the school’s investigation into him is related to his public opinions regarding the school’s diversity, equity and inclusion policies, he said in the op-ed piece. ...

“We are following our faculty-driven process for the dismissal of a tenured faculty member for cause,” Dave Kielmeyer, executive director of communications and marketing at the school, told Law.com in an email Wednesday.

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SSRN Tax Professor Rankings

SSRN has updated its monthly ranking of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database.  Here is the new list (through May 1, 2023) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads and recent downloads (within the past 12 months):

		All-Time			Recent
1	Reuven Avi-Yonah (Michigan)	220,463	1	Jonathan Choi (Minnesota)	13,150
2	Daniel Hemel (NYU)	129,887	2	Reuven Avi-Yonah (Michigan)	11,859
3	Dan Shaviro (NYU)	126,539	3	Kristin Hickman (Minnesota)	10,601
4	Lily Batchelder (NYU)	126,365	4	Amy Monahan (Minnesota)	9,666
5	David Gamage (Indiana-Maurer)	124,060	5	Daniel Hemel (NYU)	4,465
6	Darien Shanske (UC-Davis)	117,196	6	Bridget Crawford (Pace)	4,090
7	David Kamin (NYU)	113,586	7	Ruth Mason (Virginia)	3,333
8	Cliff Fleming (BYU)	107,956	8	Margaret Ryznar (Indiana-McKinney)	3,073
9	Manoj Viswanathan (UC-San Francisco)	104,514	9	Louis Kaplow (Harvard)	3,034
10	Ari Glogower (Northwestern)	103,801	10	Robert Sitkoff (Harvard)	3,014
11	Rebecca Kysar (Fordham)	103,614	11	D. Dharmapala (Chicago)	2,892
12	D. Dharmapala (Chicago)	50,137	12	Kyle Rozema (Washington University)	2,870
13	Michael Simkovic (USC)	47,611	13	Richard Ainsworth (Boston University)	2,545
14	Paul Caron (Pepperdine)	40,941	14	Darien Shanske (UC-Davis)	2,544
15	Louis Kaplow (Harvard)	39,839	15	David Gamage (Indiana-Maurer)	2,441
16	Richard Ainsworth (Boston University)	37,513	16	Kim Clausing (UCLA)	2,427
17	Bridget Crawford (Pace)	35,907	17	Brad Borden (Brooklyn)	2,266
18	Robert Sitkoff (Harvard)	31,977	18	Zachary Liscow (Yale)	2,260
19	Brad Borden (Brooklyn)	30,229	19	Dan Shaviro (NYU)	2,065
20	Vic Fleischer (UC-Irvine)	29,751	20	Young Ran (Christine) Kim (Cardozo)	2,044
21	Ruth Mason (Virginia)	29,608	21	Lily Batchelder (NYU)	2,017
22	Ed Kleinbard (USC)	29,359	22	Richard Kaplan (Illinois)	1,887
23	Jim Hines (Michigan)	27,844	23	Brian Galle (Georgetown)	1,780
24	Richard Kaplan (Illinois)	27,059	24	Victoria Haneman (Creighton)	1,727
25	Katie Pratt (Loyola-L.A.)	26,221	25	David Kamin (NYU)	1,670

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2024 U.S. News Intellectual Property Law Rankings

The new 2024 U.S. News Intellectual Property Law Rankings include the intellectual property law programs at 196 law schools (the faculty survey had a 57% response rate). Here are the Top 50:

Rank	Score	School
1	4.8	Stanford*
1	4.8	UC-Berkeley*
3	4.4	NYU*
4	4.1	George Washington
4	4.1	Santa Clara
6	3.8	Houston
7	3.7	American*
7	3.7	Georgetown*
9	3.6	Boston University
9	3.6	Duke*
9	3.6	Texas A&M
9	3.6	UC-Irvine*
9	3.6	UCLA*
14	3.5	Cardozo
14	3.5	Chicago-Kent
14	3.5	Michigan*
14	3.5	Penn*
18	3.4	Texas
19	3.3	Columbia*
19	3.3	Harvard*
19	3.3	New Hampshire*
22	3.2	Fordham
22	3.2	George Mason
22	3.2	Northwestern*
22	3.2	San Diego
22	3.2	UC-Davis*
22	3.2	Virginia*
28	3.1	Cornell*
28	3.1	University of Washington*
28	3.1	Vanderbilt*
31	3.0	Emory
31	3.0	Richmond
31	3.0	Suffolk
31	3.0	UC-San Francisco*
31	3.0	Utah
36	2.9	Chicago
36	2.9	Colorado
36	2.9	DePaul
36	2.9	Indiana (Maurer)
36	2.9	Northeastern*
36	2.9	Washington University
42	2.8	Boston College
42	2.8	Georgia State
42	2.8	Minnesota
42	2.8	USC
46	2.7	Arizona State
46	2.7	Maryland*
46	2.7	Temple
46	2.7	William & Mary
46	2.7	Yale*

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News Intellectual Property Law Rankings

2024 U.S. News Specialty Rankings:

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Conference For Tax Profs Tenured 1-15 Years At San Diego

San Diego hosted a combined AMT (Association of Mid-Level Tax Scholars Conference, for those tenured for 1-10 years) and EITC (Experienced in Tax Conference, for those tenured for 11-15 years) earlier this week:

Panel #1:

Ari Glogower (Ohio State; Google Scholar), Restoring Substance to the Taxing Power
Discussant: Omri Marian (UC-Irvine; Google Scholar)

Jake Brooks (Fordham; Google Scholar), The Constitutional Meaning of “Income”: Moore v. United States and the Movement to Revive Eisner v. Macomber
Discussant: Michael Doran (Virginia; Google Scholar)

Brian Galle (Georgetown; Google Scholar), Unreserved: Central Banks Have Powerful New Tools for Controlling the Economy but They’re Still Playing by the Old Rules
Discussant: Steven Dean (Brooklyn)

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1L Curricula In The United States: 2023 Data And Historical Comparison

Prentiss Cox (Minnesota; Google Scholar), 1L Curricula in the United States: 2023 Data and Historical Comparison:

This article reports on a survey of the first year (1L) curricula at U. S. law schools. We were able to obtain data on the 1L course requirements, including credits for each course, at 191 of 196 ABA-accredited law schools. We compared this data to six other surveys of 1L curricula from 1919 to 2010. Important findings include the following: [1] credits for four almost universally required “Big 4” 1L courses (contracts, torts, property and civil procedure) continue a fifty year decline; [2] credits for legal research and writing continue to increase, so that legal writing is now the highest- credit course across 1L curricula 

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Tax Papers At Junior Faculty Forum At Richmond

Tax presentations at this week's Junior Faculty Forum at Richmond (program):

Assaf Harpaz (Drexel; Google Scholar), International Tax Reform: Challenges to Multilateral Cooperation, 44 U. Pa. J. Int'l L. __ (2023):

In 2021, the OECD proposed new rules for the cross-border taxation of multinational corporations. The proposed rules set forth the most significant reform to international tax rules in several decades. They follow approximately a decade of multilateral negotiation led by the OECD and drafted by a broader Inclusive Framework of over 140 countries. The goal of this Article is to highlight the importance of multilateral cooperation and illuminate the obstacles to implementing international tax reform. It argues that the new international tax framework requires unprecedented multilateral cooperation to reallocate taxing rights and limit profit shifting. But such ambitious cooperation may be more than countries can accomplish. The new rules are largely an outcome of political compromises rather than a principled approach to tax policy. They infringe on tax sovereignty, limit tax competition, and undermine the economic interests of the world’s developing countries.

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WSJ Op-Ed: The New NextGen Bar Exam Puts DEI Over Competence

Wall Street Journal Op-Ed:  The New Bar Exam Puts DEI Over Competence, by Jay Mitchell (Justice, Alabama Supreme Court):

The bar exam is about to get a nationwide overhaul. The National Conference of Bar Examiners, or NCBE, which creates and administers the uniform bar exam, plans to roll out a revamped version of the bar exam, which it calls the “NextGen” exam, in 2026. After attending the NCBE’s annual meeting this month, I have serious concerns about how this test will affect law students, law schools and the legal profession. ...

[P]erhaps the biggest concern is the NCBE’s use of the NextGen exam to advance its “diversity, fairness and inclusion” agenda. Two of the organization’s stated aims are to “work toward greater equity” by “eliminat[ing] any aspects of our exams that could contribute to performance disparities” and to “promote greater diversity and inclusion in the legal profession.” The NCBE reinforces this message by touting its “organization-wide efforts to ensure that diversity, fairness, and inclusion pervade its test products and services.”

What does all this mean—and how does it have any relation to the law? Based on the diversity workshop at the NCBE conference, it means putting considerable emphasis on examinees’ race, sex, gender identity, nationality and other identity-based characteristics. The idea seems to be that any differences in group outcomes must be eliminated—even if the only way to achieve this goal is to water down the test. On top of all that, an American Civil Liberties Union representative provided conference attendees with a lecture on criminal-justice reform in which he argued that states should minimize or overlook would-be lawyers’ convictions for various criminal offenses in deciding whether to admit them to the bar.

None of this is encouraging. It shouldn’t matter who you are or where you come from—if you can demonstrate minimal competency on the bar exam and meet a state’s character-and-fitness requirements, you should be allowed to practice law. If you can’t, you shouldn’t be given a license to handle the legal affairs of others. The bar exam should test the law straight—without respect to ideology and on a race- and sex-blind basis.

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Discourses In The Tampon Tax Campaign

Shu-Chien Chen (Erasmus), Discourses in the Tampon Tax Campaign, 17 Analize: J. Gender & Feminist Stud. 114 (2022):

The Tampon Tax Campaign is a global social movement that aims to abolish consumption tax on menstruation hygienic products and provide free universal access to them as the ultimate goal. In the campaign, there are different discourses supporting abolishing the tampon tax and discourses casting doubts on the campaign. Discourses supporting the campaign center around breaking the menstruation taboo, including eradicating menstruation poverty, ensuring menstruation health, pursuing human rights, and ending tax discrimination. Doubt-casting discourses include the revenue reduction and economics inefficiency in the market after abolishing tax on menstruation hygienic products. These doubt-casting discourses talk about money. I will use Foucault’s discourse analysis approach, not only to analyze discussions from scholars, but also to compare legislation records of Australia, California and Scotland between 2017 and 2020 that are in response to the tampon tax campaign. 

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2024 U.S. News Health Care Law Rankings

The new 2024 U.S. News Health Care Law Rankings include the health care law programs at 189 law schools (the faculty survey had a 52% response rate). Here are the Top 50:

Rank	Score	School
1	4.3	Boston University
1	4.3	Georgia State
1	4.3	St. Louis
4	4.1	Loyola-Chicago*
5	4.0	Stanford*
6	3.9	Georgetown*
6	3.9	Harvard*
6	3.9	Maryland*
9	3.8	Houston
9	3.8	Northeastern*
11	3.7	Case Western
11	3.7	Seton Hall
11	3.7	UC-San Francisco*
14	3.6	Arizona State
15	3.5	Ohio State
15	3.5	Yale*
17	3.3	Michigan*
17	3.3	Temple
19	3.2	UCLA*
20	3.1	American*
20	3.1	George Washington
20	3.1	Indiana (McKinney)
20	3.1	Penn*
20	3.1	Wake Forest
25	3.0	Utah
26	2.9	Minnesota
26	2.9	Mitchell | Hamline*
26	2.9	Washington University
29	2.8	Drexel
29	2.8	Duke*
29	2.8	Emory
29	2.8	Pittsburgh*
29	2.8	SMU
29	2.8	University of Arizona
35	2.7	DePaul
35	2.7	North Carolina
35	2.7	Nova
35	2.7	UC-Irvine*
39	2.6	UC-Berkeley*
39	2.6	UC-Davis*
41	2.5	Boston College
41	2.5	Georgia
41	2.5	Northwestern*
41	2.5	Rutgers*
41	2.5	UNLV
46	2.4	Florida
46	2.4	Indiana (Maurer)
46	2.4	Texas
46	2.4	Vanderbilt*
46	2.4	Virginia*
46	2.4	Wayne State

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News Health Care Law Rankings

2024 U.S. News Specialty Rankings:

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Taxing Creativity

Xuan-Thao Nguyen (Washington) & Jeffrey A. Maine (Maine), Taxing Creativity, 89 Tenn. L. Rev. 523 (2022):

The recent sell offs of song catalogs by Bob Dylan, Stevie Nicks, Neil Young, and Mick Fleetwood for extraordinarily large sums of money raise questions about the law on creativity. While patent and copyright laws encourage a wide array of creative endeavors, tax laws governing monetization of creative works do not. 

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What Law Schools Must Change To Train Transactional Lawyers

Stephanie Hunter McMahon (Cincinnati), What Law Schools Must Change to Train Transactional Lawyers, 43 Pace L. Rev. 106 (2022):

Not all lawyers litigate, but you would not know that from the first-year curriculum at most law schools. Despite 50% of lawyers working in transactional practices, schools do not incorporate its legal doctrines or skills in the foundational first year. That the Progressives pushed through antitrust laws and the New Dealers founded the modern administrative state reframed how people use the law, particularly in transactional practices, and should be given equal weight as the appellate-based common law in any legal introduction. Nevertheless, the law school model created by Christopher Columbus Langdell in the 1870s remains dominant. As this review of fifty-four law schools’ required curricula shows, law schools have largely retained Langdell’s curriculum. This negatively affects young transactional lawyers because their critical first year does not show them the law as a preventative, problem-solving practice. 

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Roberts: A Man For His Era And For Ours—Cordell Hull, Father Of The Federal Income Tax

Tracey M. Roberts (Cumberland; Google Scholar), A Man for His Era and for Ours: Cordell Hull, Father of the Federal Income Tax, 53 Cumb. L. Rev. __ (2023):

An 1891 graduate of Cumberland School of Law, Cordell Hull served our country in countless ways. He worked as captain of the Fourth Regiment of the Tennessee Volunteer Infantry in the Spanish-American War, as judge for the fifth judicial circuit of Tennessee, as state representative in the Tennessee House of Representatives, as a member of the United States House of Representatives, as a member of the United States Senate, and as United States Secretary of State. President Franklin D. Roosevelt referred to him as the “Father of the United Nations.” Hull subsequently received the Nobel Peace Prize in 1945 in honor of his work to establish that body. Hull is less well known for his work to establish another important and enduring institution—the federal income tax.

In his 1948 memoir, Hull wrote that he doubted that he would be able to render public service equal to his work to establish the income tax system even if he had two lifetimes. This essay explains why Hull regarded the federal income tax as among his chief contributions. First, it outlines Hull’s personal history, his experiences with his mentor, United States Representative Benton McMillin, and Hull’s efforts to pass the Revenue Act of 1913. Second, it discusses the historical, economic, and political context that motivated Hull to introduce the tax reform that not only sustained the United States through the two world wars that followed but made possible widespread economic prosperity in the twentieth century.

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2024 U.S. News Environmental Law Rankings

The new 2024 U.S. News Environmental Law Rankings include the environmental law programs at 195 law schools (the faculty survey had a 59% response rate). Here are the Top 50:

Rank	Score	School
1	4.6	Pace
2	4.5	Lewis & Clark
3	4.4	UC-Berkeley*
4	4.3	NYU*
4	4.3	UCLA*
4	4.3	Vermont
7	4.1	Columbia*
7	4.1	Vanderbilt*
9	4.0	Harvard*
9	4.0	Oregon
9	4.0	Stanford*
12	3.9	George Washington
12	3.9	Georgetown*
12	3.9	Utah
15	3.8	Colorado
15	3.8	Duke*
17	3.7	UC-Davis*
18	3.6	UC-San Francisco*
19	3.5	Arizona State
19	3.5	Denver
19	3.5	Florida
19	3.5	Florida State
19	3.5	Maryland*
19	3.5	University of Washington*
19	3.5	USC
26	3.4	Hawaii
26	3.4	Houston
26	3.4	New Mexico
26	3.4	Tulane*
26	3.4	Virginia*
26	3.4	Yale*
32	3.3	Indiana (Maurer)
32	3.3	Minnesota
32	3.3	North Carolina
32	3.3	Texas A&M
32	3.3	UC-Irvine*
37	3.2	Michigan*
37	3.2	Montana
39	3.1	Miami
39	3.1	Texas
39	3.1	University of Arizona
42	3.0	Ohio State
42	3.0	Penn*
44	2.9	American*
44	2.9	Boston College
44	2.9	Case Western
44	2.9	CUNY
44	2.9	Kansas
44	2.9	Loyola-New Orleans*
44	2.9	Northwestern*
44	2.9	Widener (DE)
44	2.9	William & Mary
44	2.9	Wisconsin*
44	2.9	Wyoming

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News Environmental Law Rankings

2024 U.S. News Specialty Rankings:

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Betwixt And Between: A Tax Lawyer’s Dual Responsibility

Rashaud J. Hannah (J.D. 2024), Note, Betwixt and Between: A Tax Lawyer's Dual Responsibility, 34 Geo. J. Legal Ethics 991 (2021): 

Lawyers are expected to zealously advocate for their clients in balance with their “honest dealings with others.” In exploring how tax lawyers may be well positioned to bridge the ideological divide between the U.S. government and corporations, this Note presents several perspectives. It identifies some of the relevant Model Rules, provides a brief history of the corporate tax and the federal income tax more generally, flags crisis as a recurring phenomenon and considered the U.S. government response, reviews literature on tax avoidance, and considers some cooperative strategies and feasible alternatives to the corporate tax policy status quo between the U.S. government and corporations. 

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Law School Entry-Level Faculty Hiring Is Flat; FAR Applicants Are Down 17% (68% From 2011)

Sarah Lawsky (Northwestern; Google Scholar), Lawsky Entry Level Hiring Report 2023:

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Avi-Yonah & Edrey: Constitutional Review Of Federal Tax Legislation

Reuven S. Avi-Yonah (Michigan; Google Scholar) & Yoseph M. Edrey (Haifa University), Constitutional Review of Federal Tax Legislation, 2023 U. Ill. L. Rev. 1: 

What does the Constitution mean when it says that “The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States” (U.S. Const. Article I, Section 8, Clause 1)?

The definition of “tax” for constitutional purposes has become important considering the Supreme Court’s 2012 decision in National Federation of Independent Business v. Sebelius (“NFIB”), in which Chief Justice Roberts for the Court upheld the constitutionality of the individual mandate of the Patient Protection and Affordable Care Act (“ACA”) under the taxing power. This holding has resulted in commentators questioning the utility of Roberts’s distinction between a “tax,” where Congress’s power is nearly unlimited, and a “regulation,” where Congress’s power under the Commerce Clause is limited.

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Legal Ed News Roundup

• ABA Journal, Breyer Shares Views On Treatment Of Female Classmates At Harvard During Law School Talk
• ABA Journal, Gender, Race And Finances For Law School Admittees Examined In New Report
• ABA Journal, Law School Introduces Hologram Witnesses In Mock Trial
• ABA Journal, Law Schools Should Take On Students’ Mental Health And Substance Use From Day One
• ABA  Journal, Program Rolls Out Next Generation Of Civil Rights Attorneys
• ABA Journal, Retired State Supreme Court Justice Tapped To Lead Law School
• BC Law, Law Student Runs for Mayor
• Concord Monitor, UNH Law School Said ‘No Thanks’ to US News Rankings but the Magazine Ranked Them Anyway

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How The Accounting Profession Wrecked Itself And Made A Legal Career Preferable To A CPA

The Legal Watchdog, Accounting: How to Wreck (and Rescue) a Profession:

In my earlier life, becoming a CPA was, in a sense, easy.  To be sure, the two-day exam itself was very tough.  Unlike state bar exams which sometimes have an 80% first-time pass rate, the November 1996 CPA exam, for example, had a 17% pass rate for first-time test takers.  But the process of becoming a CPA was very simple.  Just get a B.S. or B.B.A. in accounting, sign up for and pass the CPA exam, and then wait for your certificate to arrive in the U.S. mail. ...

Today, there are many articles about the declining number of CPAs and, especially, of accounting majors in the CPA pipeline.  The latest such article is here, in today’s WSJ (subscription required).  That article’s title indicates its proposed solution to the problem: How can we make accounting cool?  And there are many articles like this one, angsting about how to replenish the numbers within the profession.  But I doubt people are now avoiding accounting because it’s un-cool.  It has always been un-cool (which, in some circles, can be cool).

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