By Joshua Gutzmann. Full Text.  Contrary to the revisionist history told by some, Brown v. Board of Education did not mark a permanent end to school segregation. Indeed, by some measures, many school districts have experienced increases in racial and socioeconomic segregation over the past few decades. And the impact of this segregation manifests itself…

By Theresa M. Green. Full Text.  Federal judiciary employees are not currently protected by Title VII of the Civil Rights Act of 1964—the federal statute that prohibits workplace discrimination, retaliation, and harassment based on, among other things, a person’s sex. In effect, this means federal judiciary employees are not adequately protected from sexual misconduct. Like…

By Avery Katz. Full Text. The United States is the only country in the world that allows imposition of juvenile life without parole (LWOP) sentences. This sentencing scheme was born out of the 1990’s “tough on crime” era, when society held the belief that juvenile offenders were “super-predators” and should face adult time for adult…

By Elliot Ergeson. Full Text. The wall separating Church and State is at risk of collapse. The Religion Clauses of the United States Constitution act in tandem to en- sure that the freedom of religion is protected. Over the past three decades, however, the Supreme Court has steadily chipped away at the Establishment Clause while…

By Mollie M. Wagoner. Full Text. Drafting mistakes are an inevitable part of legislation being written by human institutions. In the context of tax, the complex and nuanced field is rife with opportunities for unintended glitches and mistakes to find their way into legislation. What happens when these mistakes result in the law not properly…

By Mary M. Haasl. Full Text. COVID-19 significantly impacted the U.S. prison population. Given concerns surrounding its rapid spread through prisons, many federal inmates petitioned for compassionate release during the pandemic’s initial months. This significant increase in compassionate release petitions has yielded an impactful case study regarding the significant limitations posed by the compassionate release…

By Alexandria E. Dolezal. Full Text.  The transition to renewable energy may be accelerating, but the path to a clean energy future is still littered with potential inequities. This reality has become increasingly evident in the early 2020s as the COVID-19 pandemic has exacerbated injustices within the existing energy system, leaving many low-income and minority…

By Patrick Riley Murray. Full Text. The Tax Cuts & Jobs Act drastically altered the U.S. international tax landscape. Among its most significant changes is the implementation of the Global Intangible Low-Taxed Income (GILTI) regime. GILTI attempts to increase the U.S. tax base by preventing both the offshoring of intangible assets and the avoidance of…

By Kerry Gibbons. Full Text. Americans’ charitable giving habits are changing. Since the 1990s, a new form of charitable giving (donor-advised funds, or “DAFs”) has skyrocketed in popularity. In 2018, DAFs held at least $72 billion in charitable dollars—representing a 200% increase from four years prior. DAFs’ ascendance can be attributed to their ease of…

By Brandie Burris. Full Text. Bail is not a fine, and it is not a punishment. In theory, bail serves a simple goal: it ensures an accused defendant will appear at their criminal hearings. Yet, as practiced, the American bail system is insidious. Bail bond agencies exploit their grossly unequal bargaining power, depress consumer access…