By KATHERINE MIMS CROCKER. Full Text. In a high-profile 2023 case about state standing to sue in federal court, Justice Gorsuch deemed it “hard not to wonder why” the majority said “nothing about ‘special solicitude.’” The silence was indeed surprising, for in a landmark decision several years earlier, the Supreme Court had declared that states…

By BRIDGET J. CRAWFORD. Full Text. How people talk about tax reflects both personal beliefs and larger cultural attitudes. In many cases, whether and how a potential taxpayer understands their activities in tax terms may also reveal attitudes about themselves and the value that society assigns to those activities. This Article examines how sugar daddies…

By TIMOTHY M. MULVANEY. Full Text. Both libertarians and progressives rejoiced in the result reached by the Supreme Court in the 2023 matter of Tyler v. Hennepin County. This Article asserts that such unified celebration has overshadowed the extent to which the Supreme Court’s reasoning calls into question even our most foundational assumptions about the…

By LUCA ENRIQUES, ALESSANDRO ROMANO, AND ANDREW F. TUCH. Full Text. Products are routinely labeled “carbon neutral,” “recycled,” “biodegradable,” “ocean-friendly,” and “sustainable.” Bonds are marketed as “green” and mutual funds as “ESG,” while firms may pledge to become “net zero.” But are statements concerning environmental qualities reliable? It is often hard for consumers and investors…