Technological advancements in the last 10 years have made it possible to explore the application of data driven tools to the legal field. The problem, however, is that law is full of grey areas. Tax law in particular can be a very uncertain field, often precisely because of the many rules and...

Recent advances in artificial intelligence and machine learning have bolstered the predictive power of data analytics. Research tools based on these developments will soon be commonplace. For the past two years, the three of us have been working on a project called Blue J Legal. We started with...

The economic substance doctrine is intended to prevent taxpayers from engaging in transactions that have no substantive purpose other than to obtain a tax benefit. As one of the judicially-created substance-over-form doctrines, its meaning is almost entirely derived from the series of court...

Issues surrounding worker classification go back decades in the tax context. Given the rise of the gig-economy, these issues have resurfaced with urgency, with Uber and other gig-economy service providers making headlines for the past several years for allegedly misclassifying workers. The...