Volume XXIII

2022 Ed.

Issue I

Counterfactuals in Securities Class Actions- An Illustration Using Third-Party Corrective Disclosures

Andrew R. Gray, Ryan A. Walsh, Spencer L. Chatellier, Nguyet Nguyen, Ph.D, and Torben Voetmann, Ph.D

Failure to Step-Up: The Unexpected American Burdens of Removing the Step-Up in Basis

Ann Clogan

Preventing Cybergeddon: How Comprehensive Regulation Can Help Protect American Critical Infrastructure Systems From Cyberattacks

Graves Peeler

Pro Se Precedent in The U.S. Tax Court: A Case for Amicus Briefs

Keith Fogg & Caitlin Hird

The Democratization of Finance for All? A Lofty but Improbable Goal After Impending Regulation

Kevin Valenzuela

Issue II

“He’s Got Your Eyes!”: Enacting a Federal Biometric Data Privacy Statute to Secure Privacy Rights Following the Technological Shift to Digital Platforms

Emma Myles

Reform of Section 367(A) and Section 367(B) for a Post-TCJA Era

Brett Wells

Revocation and Suspension of Certified Professional Employer Organizations: An Assessment

Ursula Ramsey

The Disproportionate Burden of International Taxation on U.S. Digitally Based Entities

Katherine Dyer