There has been a seismic shift in the regulatory rules for determining which foreign taxes are eligible to be credited against a taxpayer’s U.S. federal income tax. This Article explains why these regulatory changes have such a big impact, including some non-obvious, indirect results. First, the creditability determination is the necessary first step for claiming a foreign tax...
Generative AI platforms, like ChatGPT, hold great promise in enhancing human creativity, productivity, and efficiency. However, generative AI platforms are prone to manipulation. Specifically, they are susceptible to a new type of attack called “prompt injection.” In prompt injection, attackers carefully craft their input prompt to manipulate AI into generating harmful, dangerous...
Many scholars have argued that courts are either harmful or useless when it comes to improving social justice in society. There are three main reasons offered in support of this argument: (1) Courts are elitist institutions that support the high social class of the judges at the expense of the rest of society, (2) the structure of litigation is geared towards harming the rights...
NCAA football and men’s basketball cumulatively receive almost one hundred percent of intercollegiate name, image, and likeness (NIL) compensation. NIL exceptionalism, however, is not the only distinguishing factor for these two sports. They are also distinctively racially and economically diverse in comparison to the dozens of other NCAA sports. Thus, demographically, NIL...
Despite widespread adoption of no-fault divorce, many U.S. states still consider adultery in the allocation of alimony and property. In sixteen of those states, adultery remains a criminal offense—enabling spouses accused of infidelity to invoke the Fifth Amendment privilege against self-incrimination during divorce proceedings. This Article explores how such invocations obstruct...
Passed in 2017 amid a historic housing shortage, California’s Senate Bill 35 offers a streamlined, ministerial approval process for affordable housing projects in jurisdictions that have missed agreed-upon targets for housing production. The law upends the prevailing—and arguably dysfunctional—model of development approval in California, which affords cities significant...
In 2022, California was grappling with the COVID-19 pandemic. Heightened political polarization and the unmitigated spread of misinformation was straining state and federal governments’ ability to rein in the pandemic through collective action. The Federation of State Medical Boards (FSMB) issued a warning that doctors spreading misinformation were violating their ethical and...
Education in the United States has long been a battleground where state authority and individual liberties intersect, shaping what and how students learn. California enacted Assembly Bill 1078 (AB 1078) to counter restrictive trends on classroom discussions about race and gender. The bill mandates that instructional materials reflect the state’s diverse heritage, which has raised...
Lack of access to competent legal representation is pervasive throughout the justice system. Unfortunately, the patent system is no exception. Self-represented inventors are far less likely to obtain patents than those with legal representation. Increasing access to artificial intelligence (AI) can mitigate some of the disadvantages of self-representation, but using AI will also...
It is incredibly easy for a prosecutor to file a complaint, thus setting the criminal litigation machinery in motion. But in felony cases, defendants are entitled to a preliminary hearing which serves as a check on prosecutorial power. The “prelim” is an adversarial hearing at which the prosecutor must present evidence and call witnesses who are subject to cross-examination. The...
This Article explores the values underpinning judicial decision-making in the constitutional domains of personal and legislative jurisdiction. It begins with a brief examination of value theory, emphasizing how intrinsic and teleological values shape legal frameworks and judicial outcomes. The analysis reveals that traditional jurisdictional doctrines have historically...
By Kimberly West-Faulcon, Published on 06/14/25
This Note examines the absence of standardized accessibility measures within the video game industry, focusing on the impact on game design inclusivity. First, it explores the limitations of existing frame works, such as the Americans with Disabilities Act and the 21st Century Communications and Video Accessibility Act, revealing shortcomings in ensuring equitable access for all...
This Note explores the evolving legal landscape surrounding student-athlete monetization of Name, Image, and Likeness (NIL) rights, highlighting the inconsistency of current state and institutional regulations following the Supreme Court's NCAA v. Alston decision. It argues for the adoption of uniform federal legislation to address disparities caused by the current patchwork of...
On January 1, 2023, California metaphorically dropped the mic, becoming the first state in the country to limit the use of creative expression evidence in criminal trials. The “Decriminalizing Artistic Expression Act,” or Assembly Bill 2799, was enacted as an amendment to the California Evidence Code, codified as Section 352.2. Positioned as the vanguard of a nationwide shift...
The decision to regulate artificial intelligence (AI) has far reaching consequences. Determining how to address budding applications of AI technology should depend on their effects. This article describes how regulation should be carefully tailored to avoid harm while maximizing social welfare, building on Orly Lobel’s taxonomy of regulatory tools. Part I examines the...
By Colleen V. Chien and Miriam Kim, Published on 01/27/25
The COVID-19 pandemic placed an unprecedented strain on schools. With students and teachers confined to their homes, school administrators were charged with the unenviable task of finding a way to restore some semblance of normalcy as quickly as possible. The solution was standing in plain sight: take an already existent technology and use it to connect educators to their...
In 2022, the Supreme Court overturned federal abortion protection in a single decision. This decision has resulted in inconsistent state action on abortion rights and has produced myriad unforeseen litigation throughout the country. Further, federal abortion protections are unlikely to be signed into law in the near future, leaving the future of abortion rights uncertain. Instead...
This Note proposes that procedural due process safeguards are necessary to vindicate the right to release for juvenile offenders who mature and rehabilitate. Miller v. Alabama and Montgomery v. Louisiana announced this right, but state actors have resisted the “central intuition” of those cases—“that children who commit even heinous crimes are capable of change.” Several...
The Organisation for Economic Co-operation and Development (OECD) frequently lauds its Pillar 2 project as a cooperative global effort to ensure that large multinational enterprises pay a minimum tax regardless of where they are headquartered and regardless of the jurisdiction where their operations are located. The United States and at least 137 other nations have all agreed...
Asian American opponents of affirmative action have received both credit and blame for their pivotal role in toppling racial preferences in university admissions in Students for Fair Admissions v. Harvard (SFFA). Allied conservatives highlighted evidence of discrimination against Asian American applicants as a compelling reason to dismantle affirmative action; liberals either...
The high price of prescription drugs is often attributed to the lack of alternative therapies and the costs of drug development and clinical trials. Short attacks are an underdiscussed contributor to both. They divert and deplete a biotech’s resources, ultimately reducing competition and keeping new drugs off the market. Short selling (shorting) involves selling borrowed stock...
This Article addresses the Federal Rules of Criminal Procedure’s unjust impact in the prosecution of Indians in federal court. As the rules of engagement used by federal prosecutors and defense attorneys in federal court when prosecuting Indians under the Major Crimes Act and the General Crimes Act, the Federal Rules of Criminal Procedure differ from those of Civil Procedure with...