Authoruclalaw

Reflections on Twenty Years of Law Teaching

On April 16, 2008, the author received the UCLA School of Law’s Rutter Award for Excellence in Teaching. This Essay consists of a revised and extended version of the remarks he gave on that occasion. In it, he addresses both his progression from frustrated Socratic teacher to happy lecturer and his aspirations for incorporating new technologies into his teaching. He also reflects on the subject...

The Economic Benefits of Credit Card Merchant Restraints: A Response to Adam Levitin

A response to Priceless? The Economic Costs of Credit Card Merchant Restraints In Priceless?: The Economic Costs of Credit Card Merchant Restraints, Adam Levitin argues that credit card systems violate the U.S. antitrust laws by prohibiting merchants from surcharging credit card transactions and refusing to accept high-priced reward cards. If merchants could engage in these practices, he...

Overcoming Overdisclosure: Toward Tax Shelter Detection

Every year, thousands of taxpayers and their advisors are required to mail special disclosure forms that reveal details of potentially abusive tax strategies to the Office of Tax Shelter Analysis of the Internal Revenue Service in Ogden, Utah. This mandatory disclosure regime has been widely praised as one of the government’s most effective weapons in its war on tax shelters. In contrast to this...

First Amendment Enforcement in Government Institutions and Programs

Courts typically apply their own, skeptical judgment to review free speech claims. But when the government is understood to be managing its own institutions (like schools, prisons, or the military) or its own programs (such as those providing abortion counseling or distributing arts grants), courts regularly abandon ordinary principles of First Amendment jurisprudence and defer to the judgments...