By: Patrick Riley Murray, Volume 105 Staff Member The Internal Revenue Service (IRS) processes more than 250 million business and individual tax returns each year.[1] The vast majority of these returns are correctly filed and end in either additional tax paid or a refund.[2] When a taxpayer files a return with incorrect information, the IRS…

By: Emily Buchholz, Billy Bigham & Maci Burke Cooperatives have long been popular in Minnesota, due in part to the state’s sizeable agriculture industry and Scandinavian population.[1] In fact, Minnesota is home to the top two revenue-producing agriculture cooperatives in the United States: CHS Inc. and Land O’Lakes, Inc.[2] While these top revenue-producing agriculture cooperatives…

By Avery Katz, Vol. 105 Staff Member With the COVID-19 vaccine becoming more readily accessible, it is critical that society’s most vulnerable populations are accounted for as the world moves towards normalcy. The prison population must not be ignored. Despite holding some of the most vulnerable populations, the health and safety of people in prisons…

By: Kelly Zech, Volume 105 Staff Member In March 2020, to combat the spread of the COVID-19 pandemic, government orders resulted in a sudden and unprecedented nationwide business shutdown. At the same time, Congress passed the historic Coronavirus Aid, Relief, and Economic Security (CARES) Act.[1] A provision of the CARES Act entitled “Keeping American Workers…

By: Matthew Thom, Volume 105 Staff Member INTRODUCTION Most Americans file their taxes at the last minute.[1] This year, that late filing is especially understandable: the COVID-19 pandemic produced a great deal of economic uncertainty for many Americans. In the aftermath of a financially complicated year, filing taxes online or with the help of a…

By: Ali Muffenbier, Volume 105 Staff Member As we have all heard more than we would have liked, 2020 was the year of “unprecedented times,”[1] and one unprecedented activity that rocked the finance world was the explosion of the number of Special Purpose Acquisition Companies (“SPAC”), also known as Blank Check companies, to hit the…

By: R. Willets Ely, Volume 105 Staff Member The Fourth Amendment guarantees “[t]he right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures,” and that “no Warrants shall issue, but upon probable cause.”[1] The Supreme Court has interpreted the Fourth Amendment to generally require a warrant…

By: Mary Haasl, Volume 105 Staff Member As the trial of Derek Chauvin comes to an end,[1] Minneapolis and the nation brace for what is to come.[2] A viral recording of Chauvin’s actions this past summer,[3] which led to the horrific death of George Floyd, triggered a nationwide outcry against racial injustice and police brutality[4]…

By: Samantha Marquardt, Volume 105 Staff Member  COVID-19 has given rise to what has been called a second “invisible” pandemic of domestic violence.[1] Stay-at-home orders, increased economic insecurity, and crisis-induced stress have all contributed to a surge of domestic violence cases around the world.[2] In the state of Minnesota, domestic violence shelter requests spiked shortly…

By Daniel Suitor, Volume 105 Staff Member, Volume 106 Lead Symposium Editor INTRODUCTION Missing your rent payment shouldn’t be a death sentence, but it could be in Minnesota. An eviction occurring during the coldest months of the winter could put a family out on the street in temperatures below 0°F.[1] This Post argues that the…