Elective Taxation of Risk-Based Instruments: A Proposal
Samuel D. Brunson

Formulaically Describing 21st Century Supreme Court Tax Jurisprudence
Andre L. Smith

Winokur, Lose, or Draw: Art Collectors Lose an Important Tax Break
Samuel G. Wieczorek

Eyes Wide Shut: The Ambiguous “Political Activity” Prohibition and its Effects on 501(c)(3) Organizations
Amelia Elacqua

Good Spirits or Sour Grapes?: Reaching a Tax Compromise for Direct-to-Consumer Wine Sellers Under Quill, the 21st Amendment, and the Dormant Commerce Clause in Light of Granholm v. Heald
Ivy Brooke Erin Grey

Are My Rights Important Enough to Vindicate? The Texas Supreme Court Re-Evaluates Non-Party Appellate Standing in In Re Lumbermens
William Li


Symposium: Patents on Tax Strategies Protecting Innovation or Inhibiting Advice?
Charles F. Wieland, III and E. Daniel Leightman

Tax Strategy Patents Considered Harmful
Craig E. Groeschel

Issue III

Shareholder (and Director) Fiduciary Duties and Shareholder Activism
Paula J. Dalley

The Application of the Attorney-Client Privilege to Tax Accrual Workpapers: The Real Legacy of United States v. Textron
Claudine Pease-Wingenter

Abandoning the Pre-Existing Duty Rule: Eliminating the Unnecessary
Corneill A. Stephens

Billions Saved in Taxes While Millions Underserved—What Has Happened to Charitable Hospitals?
Terri L. Brooks

Retooling Patents: Current Problems, proposed Solutions, and Economic Implications for Patent Reform
Kevin R. Davidson

Recent Developments in Tax Law
Kevin R. Davidson, Elise L. Debroeck, Jyotpal Singh, Melissa J. Smith, and Yuichi Watanabe