Anti-abuse doctrines in tax law have traditionally been formulated as multifactor tests that weigh the facts of the taxpayer’s case but ignore the tax statute at issue. This approach has proven problematic: Some judges import statutory considerations regardless, creating inconsistency and confusion, and some scholars criticize the doctrines as antitextual judicial inventions. These challenges undermine…
This Article challenges the conventional assumption that the Constitution protects only biological parent-child relationships and makes an affirmative case for constitutional protection for nonbiological parents. Family law in a growing number of states legally recognizes nonbiological parents in a range of families—including nonmarital families, families headed by same-sex couples, and families formed through assisted reproduction.…
Trustees of pensions, charities, and personal trusts invest tens of trillions of dollars of other people’s money subject to a sacred trust known in the law as fiduciary duty. Recently, these trustees have come under increasing pressure to use environmental, social, and governance (ESG) factors in making investment decisions. ESG investing is common among investors…
Upon the ratification of the Fourth Amendment in 1792, the privacy of the home gained constitutional stature. Courts have zealously guarded the home from warrantless invasion by the government ever since. Now, a flood of consumer-adopted technologies that promise convenience and companionship threatens the inviolability of the home in Fourth Amendment jurisprudence. This Note explores…
