Tag Archives: Law-Review Articles

Heather Field on Tax Lawyers as Tax Insurance

Published on: Author: Manoj Viswanathan

A “tax opinion” is a formal, written statement provided by a lawyer to a client about the tax consequences of a specific transaction. In addition to describing the expected tax treatment, the opinion also specifies the lawyer’s confidence in this determination—a “will” opinion indicates near certainty; a “more likely than not” opinion is much more… Continue reading

Manoj Viswanathan on the SALT Deduction Limitation

Published on: Author: Heather Field

Much has been said about the new $10,000 cap on the federal deduction for payments of state and local taxes (“SALT”), but the commentary generally focuses on the state-level impacts and responses. My colleague Manoj Viswanathan, in his recent essay, “Hyperlocal Responses to the SALT Deduction Limitation,” published in the Stanford Law Review Online, argues that this… Continue reading

Chimène Keitner on Common-Law Foreign-Official Immunity

Published on: Author: Scott Dodson

The Foreign Sovereign Immunities Act (“FSIA”) is the primary domestic statute codifying foreign sovereign immunity—the immunity that foreign nations enjoy in U.S. courts. With scattered exceptions, questions involving foreign immunity outside of FSIA are matters of federal common law. Those questions include foreign-official immunity, whose importance has increased dramatically as the international travel of foreign… Continue reading

Scott Dodson on Beyond Bias in Diversity Jurisdiction

Published on: Author: Chimene Keitner

The creation of the federal courts was an exercise in nation-building. Delegates to the Constitutional Convention worried that unduly expansive federal jurisdiction would suggest mistrust of, and eventually eclipse, state courts. An elusive quest to ensure impartiality pulled in the opposite direction, with the specter of state-court bias against out-of-state defendants animating the desire to… Continue reading

Robin Feldman on High Drug Prices

Published on: Author: Jaime King

In trying to promote innovation and competition in pharmaceutical drugs, America has allowed the pharmaceutical industry to increase prices well beyond what other developed countries pay and the market should bear. While a majority of Americans say that prescription drugs have made their lives better in the last ten years, nearly 80% find the price… Continue reading

Naomi Roht-Arriaza on Foreign-Aid Protections

Published on: Author: David Takacs

The United States remains the world’s largest foreign-aid donor yet lacks a coordinated system of guidelines and protections to ensure that the aid does more good than harm. Professor Naomi Roht-Arriaza investigates this problem in “Safeguarding Development: Risk Reduction in U.S. Government Foreign Aid and Investment Facilitation Beyond the Current Patchwork,” a new paper published… Continue reading

Scott Dodson on Plaintiff Personal Jurisdiction and Venue Transfer

Published on: Author: Zach Price

As all lawyers remember fondly from civil procedure, personal jurisdiction under the modern “minimum contacts” approach protects defendants from being haled into remote forums with which they have no substantial connection. It normally has no significance for plaintiffs. Plaintiffs, after all, consent to litigation in the forum by bringing suit there. But is that always… Continue reading

Jodi Short on Deregulation and “Regulatory Counting”

Published on: Author: Reuel Schiller

For the last 40 years, the desire to reduce the power of the regulatory state has been one of the central policy goals of the Republican Party. In some specific policy areas, this desire has been shared by Democratic politicians. Accordingly, starting in the 1970s numerous pieces of deregulatory legislation have been passed, for better… Continue reading

Jessica Vapnek on Packaged-Water Regulation

Published on: Author: Dave Owen

A few days ago, the New York Times ran an op-ed about the pervasive problems Pakistanis face accessing drinking water. Tap water is available in many places in Pakistan, but drinking it is a health risk; according to one recent report, forty percent of all deaths in Pakistan result from infectious diseases contracted by drinking… Continue reading

Aaron Rappaport on Police-Stop Violence

Published on: Author: Hadar Aviram

When Franklin Zimring decided to study lethal violence by police for his recent book When Police Kill, he learned that official records could not be trusted. As he explains in the book, data collected by the FBI (or by Vital Statistics) accounts for no more than half of the shootings reliably counted by The Guardian or The Washington Post.… Continue reading