Article
Johnny Rex Buckles
“A little learning is a dang’rous thing,” admonished Pope. Judges who pen legal opinions drawing on tax expenditure theory should heed the neoclassical bard. Armed with the modest yet obligatory exposure to the concept of tax expenditures presented in the basic federal income tax course in law school, many judges indeed possess enough learning to be dangerous. The thesis of this Article is that tax expenditure theory must be applied with a skillful, critical, and cautious appreciation for nuance in constitutional cases. This conclusion holds even under the assumption that tax expenditure budgeting is a useful tool of fiscal analysis. For several reasons, features of tax expenditure analysis apply uneasily in constitutional adjudication.
Article
Layne S. Keele
This Article argues that the Second Circuit’s present-entitlement holding and the concurrence’s setoff argument in Citibank v. Brigade Capital do not reflect the state of the law and risk introducing confusion into an already convoluted area of law. First, I will briefly review the district court’s decision in Citibank and its reception among scholars and the marketplace. Next, I will examine the Second Circuit’s opinion, as well as the concurrence and the addendum to the opinion. Finally, I will critique the “present entitlement” requirement that the court grafted onto the discharge-for-value defense. In this critique, I will argue that the requirement lacks a historical basis, cannot be justified on the grounds proffered by the concurrence, contravenes existing case law, and risks undercutting the rationale for the rule. Consequently, I will argue that the court’s “present entitlement” requirement should be rejected.
Article
Jeffrey L. Vagle
This Article argues that the buying and selling of personal data forms what Debra Satz calls a “noxious market,” and, thus, any regulation of information privacy should not accept or depend upon its commodification but should stand on its own. This Article proceeds in three parts. Part I first lays out the history and effects of data commodification, arguing that the market created by this commodification is noxious and undesirable. Part II examines the renewal of antitrust’s purpose as a regulatory tool, especially in the context of its use in the regulation of large technology firms.
Comment
Alia B. Reddell
This Comment addresses the current scheme of domestic violence statutes, highlighting the inadequate state of domestic violence remedies and the ineffective law enforcement guidelines currently in place; it argues that the Arkansas State Legislature is in need of reforming its domestic violence policies. This recommendation is three-fold and proposes that Arkansas should abandon its current discretionary regime and adopt: (1) mandatory arrest policies; (2) statutory post-arrest procedures; and (3) mandatory prosecutorial policies to effectively protect domestic violence
survivors.
Comment
Alexandria E. Rook
Boeing’s Maneuvering Characteristics Augmentation System (“MCAS”), an automated piloting system, is only supposed to handle aircraft operations in very specific circumstances. Despite devasting results with MCAS, Boeing has another automated piloting system on the horizon that poses even more grave risks: Single Pilot Operation (“SPO”).