ISSUE I

“Territorial” Tax Reform: Homeless Income Is the Achilles Heel
Bret Wells

Gladwellian Taxation: Deterring Tax Abuse Through General Anti-Avoidance Rules
Genevieve Loutinsky

The Disappearing Discount: Applying the Minority and the Marketability Discounts to the Cost of Capital in Shareholder Appraisals
Blake W. Gipson

The Adequacy of Whistleblower Protection: Is the Cost to the Individual Whistleblower Too High?
Rachel Goodson

Transparency v. Intelligence: Corporate Information Privacy Rights Under the Freedom of Information Act and Whether Inquiring Minds Still Have Right to Know
Nicole Washington

ISSUE II

Steering into the Storm: Amplification of Captive insurance Company Compliance Issues int eh Offshore Tax Crackdown
Beckett G. Cantley

Advancing the Study of Tax Complexity with the Usability Model
Frank H. Pedersen

A Work in Progress: The Ever [or Never] Changing Role of the Machine-or-Transformation Test in Determinations of Patentable Subject Matter under 35 U.S.C. § 101
Kristian Sullivan

The Indispensable Advisor: Why Communications with Certain Non-Parties Should Fall within the Attorney-Client Privilege
David Wech