Callie Mobley discusses the lack of oversight for private foundation art museums and explores how they can earn tax-exempt status.
Private Museums and Public Benefit
Chevron Deference on Trial: Evaluating the Potential Impacts on Judicial Deference to Treasury Regulations
Avery Auton discusses the potential changes in judicial deference to Treasury regulations if the Supreme Court overturns the Chevron deference in Loper Bright Enterprises v. Raimondo.
Moore Taxes: How the Supreme Court Could Upend Decades of Tax Law
In this article, Ross Chambers discusses the upcoming Supreme Court case, Moore v. United States, and the negative impact it could have on current and future tax legislation.
Ticket Scalping: Uncovering Tax Implications for Resellers
Reagan Hanna discusses the impacts of the new IRS law requiring those making a profit of $600 or more reselling event tickets to report such as taxable income.
U.S. Against the World: An Analysis of How the U.S. Could React to a Global Minimum Tax
Ross Chambers discusses the U.S. government's potential policy responses to the global minimum tax proposed by the OECD in Pillar Two.
Taxagonia
In this article, Paul G. Rando discusses and responds to the tax-based criticisms that have arisen as a result of Patagonia's recent decision to reorganize as a 501(c)(4) entity.
Standing in the Trenches: Republicans’ Uphill Legal Battle Against Student Loan Cancellation
Associate Member Hailey Martin explores the issue of standing to sue as it relates to student loan forgiveness actions suggesting that although difficult to find anyone with standing as required by Article III, political and public pressure may create a riff for the court to accept standing and jurisdiction to hear a suit.
All Software is Not Created Equal
In her first article for the UCLR Blog, Associate Member Micah Kindred explains how sales tax on software in Ohio can be a complex issue for developers.
TurboTax “Free” Edition: The Convoluted History of Free Electronic Tax Filing Software
Blog Chair Emily Schmidt argues that the government should develop its own free tax filing system, after exploring a recent $141 million settlement entered into by TurboTax developer Intuit for allegedly deceptive advertising tactics.
US-China Trade War: The Authority to Levy Tariffs
"Trading Post" by Felix63 is licensed under CC BY-NC-ND 2.0. Theron Anderson, Associate Member, University of Cincinnati Law Review I. Introduction In a reaction to the economic activity between the United States and China, President Trump has exercised the presidential power to levy tariffs against the foreign rival.[1] The tariffs exercised are “taxes or duties that... Continue Reading →