In This Issue
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Trust Litigation
There is a blind spot at the center of American inheritance law. In the late twentieth century, revocable living trusts (rev trusts) replaced wills as the main estate planning tool.
David Horton, Reid Kress Weisbord & Christopher J. Ryan, Jr.Article -
Fiscally Restraining Criminal Lawmaking
Lawmakers face strong political incentives to criminalize ever more conduct and punish it more harshly, even when adding a new crime or increasing sentence length may harm public safety.
Russell M. Gold & Leah NelsonArticle -
Dual-Track Bias
Since the JOBS Act of 2012 made it easier to start the IPO process, startups have increasingly pursued a “dual-track” exit strategy, simultaneously preparing for both an IPO and an acquisition.
Alexander I. PlattArticle -
Board Overload
The board of directors plays a critical role in steering corporate behavior. Over the past two decades, regulators have increasingly required boards to oversee compliance on issues ranging from cybersecurity and anti-money…
Asaf Eckstein, Roy Shapira & Ariel ShilloArticle -
Beyond the Prison Wall: Refundable Fines as an Alternative to Incarceration
In this Commentary, we introduce the refundable fine, a novel mechanism designed to rehabilitate low- to mid-level first-time offenders and to improve the criminal justice system without reliance on incarceration.
Gideon Parchomovsky & Alex SteinCommentary
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Online2026
Reading Laws, Not Minds: The “Why” Inquiry After Bruen
This Article identifies a tension at the center of the Supreme Court’s post-Bruen Second Amendment doctrine. In other areas of the law, the Court…
Hutchinson Fann & Jordan Al-Rawi -
Online2026
Shadow Tariffs and the Executive Volatility Regime
This Article identifies and theorizes a neglected element of tariffs: “shadow tariffs,” the tariff-like burdens created by executive volatility rather than by durable border…
Doron Narotzki -
Online2026
Race as Evidence: The Historical Racial Nexus and Equal Protection
This Essay accepts strict scrutiny as the constitutional terrain within which race-conscious policy must operate and builds a refined framework for equal protection analysis:…
Lisa Owens -
Online2026
Property Rights v. Taxpayer Rights: The Battle Over Tax Foreclosures
Local governments rely on property taxes to fund many essential public services. Owners who do not pay the taxes impose an increased burden on…
Stewart E. Sterk -
Online2026
An Overlooked Footnote in Trump v. CASA Ensures That the Debate Over Universal Injunctions Isn’t Over
Several months ago, I wrote in Law360 that, given the tenor of the questioning in Trump v. CASA—the birthright citizenship case—I did not expect…
Harvey Reiter -
Online2026
Land-Grant Universities
In their groundbreaking High Country News article on “land-grab universities,” Robert Lee and Tristian Ahtone argue that Congress’s 1862 Morrill Act, which famously granted…
Michael Banerjee -
Online2026
A Stage with Three Kings: EdTech, Sovereignty, and the Future of Transatlantic Data Law
The landmark Microsoft Ireland case highlights the limits of U.S. law enforcement authority to compel access to data stored abroad during criminal investigations. In…
Qifan Zhang -
Online2025
The Wrong Level of Generality: Misapplying Bruen to Young-Adult Firearm Rights
Three relatively recent appellate opinions—McCoy v. ATF, National Rifle Ass’n v. Bondi, and Rocky Mountain Gun Owners v. Polis—upheld modern restrictions on 18-to-20-year-old adults’…
George A. Mocsary -
Online2025
The Fifth Circuit’s Holding in National Horsemen’s Benevolent and Protective Association v. Black Keeps HISA from Crossing the Wire
The Framers of the Constitution deliberately divided federal powers among three branches, ensuring that each branch is held accountable by the others. The private…
Kyle Kendall -
Online2025
Birthright Citizenship of Child Born to Enemy Alien Visitors
This is the story of Mogridge v. United States, in which the United States asserted, and a multinational commission held, that a child born…
John Vlahoplus & Michael L. Rosin -
Online2025
Why Charters?
While charters are poorly designed for broad public transparency, they still provide benefits by functioning like a recording system that reduces investigation costs and…
Abraham J.B. Cable -
Online2025
Recovering from Rucho: How States Can Create National Partisan Fairness
Rucho v. Common Cause and the failure to pass H.R. 1 have left national gerrymandering reform on life support. At present, however, states committed to…
James Piltch & Aaron Goldzimer
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ArticleVol. 103 · Iss. 6
Foreword: The Constitution and Public Finance—Why Now and Why Ever?
Conor Clarke & Eric Kubo -
ArticleVol. 103 · Iss. 6
The Missing Constitutional Law of Executive Conditions
Nicole Huberfeld & Matthew B. Lawrence -
ArticleVol. 103 · Iss. 6
Tariffs and the Taxing Power: Historical Lessons for Major Questions and Nondelegation
Conor Clarke & Ari Glogower -
ArticleVol. 103 · Iss. 6
The Origination Clause and the President’s Tariffs
Susan C. Morse, Shu-Yi Oei & Diane M. Ring -
ArticleVol. 103 · Iss. 6
Tariffs and the Progressive Fiscal Constitution
Lawrence J. Liu & Alex Zhang -
ArticleVol. 103 · Iss. 6
Against Doctrinal Siloing: Harmonizing Fiscal Federalism and the U.S. Constitution
David Gamage & Darien Shanske -
ArticleVol. 103 · Iss. 6
Symmetry and Speech: Nonprofits and the First Amendment
Miranda Perry Fleischer -
ArticleVol. 103 · Iss. 6
How the U.S. Constitution Shapes International Tax Law: Instrument Choice in Tax Agreements
Noam Noked, Young Ran (Christine) Kim & Reuven Avi-Yonah
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