Temple Law Review Online
Volume 95, Online

The individual income tax is the single largest source of revenue for the United States. This important tax is imposed on the wages, salaries, investments, and other types of income that an individual or household earns. Since its founding in 1913 with the ratification of the Sixteenth Amendment, the individual income tax has been a […]

By Patrick Zancolli [PDF]

This Essay is based on my presentation to Temple University Beasley School of Law for the 2022 Frank and Rose Fogel Lecture Series. This is not intended to be a transcript of my remarks given on October 11, 2022, but instead, an opportunity to provide additional information regarding the Tax Division. I want to thank […]

By Caroline Ciraolo [PDF]

On January 21, 2015, Svetlana Davydova was arrested and charged with treason under Article 275 of the Criminal Code of the Russian Federation. She was accused of divulging secret military operations that “could have been used against Russian national security.” As it happened, in April 2014, Davydova had spotted a military convoy near her home […]

By Alexander Rojavin [PDF]

Only days before the 2018 midterm election, President Donald Trump called immigrants, or asylum seekers, fleeing violence an “invasion.” It was not unusual for Trump to use this type of pejorative language—Trump had publicly used demeaning terms such as “predator” and “killer” to refer to immigrants at the southern border not once or twice, but […]

By Angela Stoltzfus [PDF]