This Week's Ten Most Popular TaxProf Blog Posts

Legal Education:

1. Law Schools Boycotting U.S. News Rankings:
• Yale
• Stanford
• Harvard
• Columbia
• UC-Berkeley
• Michigan
• Duke
• Northwestern
• Georgetown
• UCLA
• UC-Irvine
2. Law Schools Not Boycotting U.S. News Rankings:
• Chicago
• Cornell (Maybe)
3. Daniel Crane (Michigan), Antitrust Implications Of The U.S. News Law School Rankings Boycott
4. Paul Caron (Dean, Pepperdine),  One-Third Of The Way Through The Fall 2023 Law School Admissions Season: Applicants Are Down -7.5%, With Biggest Decline (-21%) In The 165-169 LSAT Band
5. Press Release, ABA Legal Ed Council Votes 15-1 To Make LSAT Optional Beginning With Fall 2026 1L Class
6. Paul Caron (Dean, Pepperdine), The U.S. News Law School Rankings Are Like The Hotel California: You Can Check Out Any Time You Like, But You Can Never Leave
7. Bill Henderson (Indiana), The Dollars And Math Behind Yale Law School's Withdrawal From U.S. News — 'Are Limits on Federal Student Loans The Best Way To End The Rankings Madness?'
8. Paul Caron (Dean, Pepperdine), U.S. News Law School Rankings, ABA Optional LSAT, And Harvard Affirmative Action Supreme Court Case
9. Dan Solove (George Washington), Slaying The U.S. News Law School Rankings Dragon
10. Paul Caron (Dean, Pepperdine), Pepperdine Caruso Law Is Thankful For Greg Ogden

Tax:

1. Bryan Camp (Texas Tech), Lesson From The Tax Court: The Employer/Employee Gift Rule
2. Bryan Camp (Texas Tech), Lesson From The Tax Court: An Object Lesson For Tax Professionals
3. Michael Lukacs (EY, New York), Oren Margulies (EY, Washington, D.C.) & Lakshmi Jayanthi (EY Boston), Taxation Of NFT Transactions
4. Paul Caron (Dean, Pepperdine), Tax Policy In The Biden Administration
5. SSRN, The Top Five New Tax Papers
6. David Elkins (Netanya), Review 0f Victoria Plekhanova (Massey), Taxes Through the Reciprocity Lens
7. Reuven Avi-Yonah (Michigan), The Dangers Of Tax Textualism
8. Jeremy Bearer-Friend (George Washington), Ari Glogower (Northwestern), Ariel Jurow Kleiman (Loyola-L.A.), & Clinton Wallace (South Carolina), Taxation and Law and Political Economy
9. Charles Delmotte (NYU), The Promises and Pitfalls of a Blockchain Driven Tax System
10. Bryan Camp (Texas Tech), Lesson From The Tax Court: The Unforeseen Circumstances Rule For §121 Home Sale Exclusions