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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...

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...

This Article explores the historical and present-day significance of proposals for copyright reform advanced in 1918 by the controversial American poet, Ezra Pound. These proposals have never been discussed by legal scholars and have received but scant attention from literary scholars. Yet, like William Wordsworth and Mark Twain, whose efforts to reform copyright law are much better known, Pound...

After decades of struggle with paper discovery rules in an age of electronic discovery, President George W. Bush signed Federal Rule of Evidence 502 into law on September 19, 2008. Rule 502 is aimed at reducing the costs associated with privilege review. More specifically, Rule 502 gives more judicial support for nonwaiver agreements, which are agreements between adversarial parties that preserve...

The Fair Housing Act was enacted in order to protect certain groups against discrimination in housing. The Act extends this protection to any “dwelling,” but its coverage is not well defined for nontraditional sleeping facilities such as homeless shelters, substance abuse treatment facilities, or tent cities. Courts have applied the Fair Housing Act to any residence—defined by one court as “a...