Clarifying (or Is It Codifying?) The “Notably Abstruse”: Step Transactions, Economic Substance, and the Tax Code

  By: Philip Sancilio


The economic substance and step transaction doctrines are two specific examples of courts’ general willingness to sometimes look past transactions’ technical form and impose taxes based on their underlying substance. As judicial creations, the two doctrines served ...READ MORE

The Cold Reality of the Ineffective Hot News Remedy, and the Case for Contract

By: Gregory D. Beaton

The hot news misappropriation doctrine permits a plaintiff to seek time-limited injunctive relief against an alleged misappropriator in order to promote the reporting and dissemination of noncopyrightable information. While the hot news remedy may be a powerful ...READ MORE

Due Process in Prison: Protecting Inmates’ Property After Sandin v. Conner

By: Kaitlin Cassel

In 1995, the Supreme Court, in Sandin v. Conner, altered the standard by which federal courts determine when due process attaches to prisoners’ liberty interests. This new standard recognizes prisoners’ liberty interests only upon a showing of an ...READ MORE


Fair Labor Fraud: The Peculiar Interplay of Civil RICO and the Federal Minimum Wage Act

  By: James W. Crooks


This Note examines the interaction between the Fair Labor Standards Act (FLSA), which guarantees a minimum wage and overtime pay to most categories of employees, and the civil remedies of the Racketeer Influenced and Corrupt Organizations ...READ MORE

Delimiting Limitations: Does the Immigration and Nationality Act Impose a Statute of Limitations on Noncitizen Removal Proceedings?

By: Liliana Zaragoza

With the rate of noncitizen removal reaching its peak in 2011, it is no wonder that in recent years the Obama Administration, policymakers, and commentators across many fields have increasingly analyzed potential removal policy changes in light of ...READ MORE

Bad Guys in Bankruptcy: Excluding Ponzi Schemes From the Stockbroker Safe Harbor

  By: Samuel P. Rothschild


The Bankruptcy Code (“Code”) reflects tension between two important goals: minimizing systemic risk in the securities market and remedying securities fraud. To minimize the displacement in the securities market that a major bankruptcy in the industry ...READ MORE


Bakalar v. Vavra and the Art of Conflicts Analysis in New York: Framing a Choice of Law Approach for Moveable Property

By: Laurie Frey


The facts of Bakalar v. Vavra presented a familiar scenario in Holocaust-era art cases. A good faith purchaser, who thought he had bought clear title to a drawing, went to sell the drawing at auction in New York and ...READ MORE

Due Process and “the Worst of the Worst”: Mental Competence in Sexually Violent Predator Civil Commitment Proceedings

By: John L. Schwab


Sexually Violent Predator (“SVP”) civil commitment statutes have been adopted by a number of states and by the federal government. The statutes provide for the indefinite post-incarceration detention of individuals whom the state determines have a strong ...READ MORE

Whose Applicable Guideline Range Is It Anyway? Examining Whether Nominal Career Offenders Can Receive Sentence Modifications Based on Retroactive Reductions in the Crack Cocaine Guidelines


By: Evan R. Kreiner


The recent reductions in the guideline range for federal crack cocaine offenses have spurred tens of thousands of motions for sentence modifications under 18 U.S.C. § 3582(c)(2) by individuals sentenced pursuant to the old, harsher crack cocaine ...READ MORE


Benefit Corporations: How to Enforce a Mandate to Promote the Public Interest


By: Briana Cummings


A new trend has emerged within the past decade: corporations that seek to turn a profit while affirmatively promoting the public interest. To accommodate this trend, six states have recently enacted legislation creating the benefit corporation, a for-profit ...READ MORE

“Knowingly” Ignorant: Mens Rea Distribution in Federal Criminal Law After Flores-Figueroa

  By: Leonid (Lenny) Traps


The Supreme Court has repeatedly and emphatically disfavored applying strict liability to ambiguous elements of federal criminal statutes. The presumption against strict liability has been most pronounced where the statute at issue contains a mens rea ...READ MORE

Reframing the Right: Using Theories of Intangible Property to Target Honest Services Fraud After Skilling

By: Brette M. Tannenbaum


Few federal criminal statutes have been as widely charged—and widely criticized—as the honest services statute, 18 U.S.C. § 1346. Primarily, this is because federal prosecutors have used the statute to charge corrupt officials with mail or wire ...READ MORE


Time Waits for No Man—But Is Tolled for Certain Post-Judgment Motions: Federal Rule of Appellate Procedure 4(A)(4) and the Fate of Withdrawn Post-Judgment Motions

By: Lena Husani Hughes


In 2007, the Supreme Court, in Bowles v. Russell, determined that Federal Rule of Appellate Procedure 4(a)(6)’s appeal deadline is a jurisdictional requirement. Failure to meet the deadline cannot be excused, as it divests the court of ...READ MORE

Deterring Global Bribery: Where Public and Private Enforcement Collide

By: Rashna Bhojwani


The international community has become increasingly concerned with deterring global bribery. While the Foreign Corrupt Practices Act of 1977 (FCPA) serves as the dominant public enforcement mechanism, international arbitration tribunals function as the primary private enforcement mechanism, refusing ...READ MORE

Does Five Equal Three? Reading the Takings Clause in Light of the Third Amendment’s Protection of Houses

By: Thomas G. Sprankling


The Supreme Court’s 5-4 decision in Kelo v. City of New London broke new ground by holding that the seizure of owner-occupied homes as part of a plan to foster economic development was a taking for “public use” ...READ MORE