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Volume 65, Issue 2


Modeling Uncertainty in Tax Law

by  Sarah B. Lawsky

Each year, the government faces a massive shortfall in tax collections: the annual difference between the amount taxpayers owe the government and the amount the government actually receives is nearly $400 billion dollars. The questions of when and why taxpayers choose to comply with the tax law are thus pressing ones for scholars and policymakers.…


Double Immunity

by  Aaron Tang

The Rehnquist Court’s so-called “Federalism Revolution” has received no shortage of scholarly attention. Under the conventional narrative, the Court pushed back against the encroaching tide of federal power in three spheres: it limited the scope of Congress’s Commerce Clause authority, struck down laws infringing upon state sovereignty under the Tenth Amendment, and expanded the doctrine of state sovereign immunity to…


Torts and Estates

Remedying Wrongful Interference with Inheritance
by  John C.P. Goldberg & Robert H. Sitkoff

This Article examines the nature, origin, and policy soundness of the tort of interference with inheritance. We argue that the tort should be repudiated because it is conceptually and practically unsound. Endorsed by the Second Restatement of Torts and recognized by the U.S. Supreme Court in a recent decision, the tort has been adopted by…

Book Review

Woman Lawyer: The Trials of Clara Foltz

by  Ruth Bader Ginsburg

Called “Portia of the Pacific,” Clara Shortridge Foltz, who lived from 1849 until 1934, was the first woman admitted to the practice of law in California, and achieved many other “firsts” in her long professional career. Famous as she was in her day, her name was little known when Barbara Babcock set out, in the…