On September 11, 2019, Judge Dan Aaron Polster of the United States District Court for the Northern District of Ohio, Eastern Division approved a novel negotiation class certification in the massive Opiate MDL. Merely one year later September 24, 2020, the Sixth Circuit reversed Judge...

An ideal corporate tax regime would impose the same overall tax burden on income earned via a corporation as it did on income earned directly by an individual. Any discrepancy between the two violates the norms of horizontal equity, economic efficiency, and most likely vertical equity as well....

This article centers the fight for sex workers' rights in responding to questions of how 21st Century gig work should be regulated. By focusing on the strategies of black and brown cis- and trans- folks in the fight for sex workers' rights, this article examines the regulation of gig work and of...

Surviving spouses in community property states enjoy a significant, but unintended, income tax advantage over surviving spouses in other states. The advantage, known as “the double basis step-up,” generally eliminates capital gains for surviving spouses in community property states. This...

Our legal system has long tried to fit the square peg of artificial intelligence (AI) technologies into the round hole of the current tort regime, overlooking the inability of traditional liability schemes to address the nuances of how AI technology creates harms. The current tort regime deals...

[enter Abstract BodyThis article canvases the debate surrounding the nation’s increasing reliance on natural gas and the attendant push toward new natural gas pipeline infrastructure. Natural gas is fast becoming the next principal sector our economy must address to arrest greenhouse gas (GHG)...

New ventures move our economy. Most of these ventures need additional capital to grow. They raise this capital through exempt offerings, and exempt offerings are essentially limited by the pool of accredited investors (AIs). Currently, individuals must meet either net worth or income thresholds...

Today, many working parents are caught in a “childcare squeeze”: While they require two incomes just to make ends meet, they end up spending a strikingly large percentage of their income on childcare so that they can work away from the home. Worse still, some parents find themselves...