Issue 1
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ArticleVol. 91 · Iss. 1
Taxing Polygamy
The tax law treats married and unmarried taxpayers differently in several respects. Married persons, for example, can file and pay their taxes as a…
Samuel D. Brunson -
ArticleVol. 91 · Iss. 1
Sovereignty Mismatch and the New Administrative Law
In the United States, making international policymaking work with domestic administrative law poses one of the thorniest of modern legal problems—the problem of sovereignty…
David Zaring -
ArticleVol. 91 · Iss. 1
How NFIB v. Sebelius Affects the Constitutional Gestalt
This Essay examines the effects of the Supreme Court‘s decision in National Federation of Independent Business v. Sebelius, in which the Court addressed the…
Lawrence B. Solum -
CommentaryVol. 91 · Iss. 1
Salvaging the 2013 Federal Law Clerk Hiring Season
Ten years ago, the judiciary instituted the Federal Law Clerk Hiring Plan, an employment system meant to regularize hiring in which most circuit and…
Carl Tobias -
NoteVol. 91 · Iss. 1
FICA Taxation of Post-Employment Benefits: A Statutory Puzzle and Sociopolitical Conundrum
In the wake of a brief but contentious span that has included a presidential election, fiscal cliff and government shutdown, the probability of a…
Amanda Stein -
NoteVol. 91 · Iss. 1
The Proper Meaning of “Proper”: Why the Regulation ofIntrastate, Non-CommercialSpecies Under the Endangered Species Act Is an Invalid Exercise of the Commerce Clause
This Note argues that the ESA‘s regulation of purely intrastate, non- commercial species is an invalid exercise of the Commerce Clause. Reviewing courts have…
Kevin Simpson