The Department of Justice and Federal Trade Commission Merger Guidelines (the “Merger Guidelines”), including the latest proposed revision in 2023 (the “New Merger Guidelines”), have continued to perpetrate what we call in this Article the horizontal merger efficiency fallacy. The fallacy arises because in the Guidelines the term “efficiencies” has become unmoored from its foundations […]
Much of the focus on the upcoming NetChoice, LLC v. Paxton case has been on First Amendment theory and the imagined direct impacts of the social media laws at issue. This Essay takes a different tack, focusing not on the precedent that will inform the case, but the impacts that different proposed limiting principles could […]
The befuddling interplay of state income taxation schemes has been eloquently characterized by legal scholarship as “a mess.” State taxes involve fifty jurisdictions applying distinct rules and differing tax rates. To add more complexity to this tangled web, many states also permit cities, counties, and municipalities to levy separate income taxes. With multiple governmental entities sinking their teeth into the same bundle of earnings, individual taxpayers are often left feeling as though they are paying too much in taxes.
On February 21, 2023, the Supreme Court denied certiorari in Arkansas Times LP v. Waldrip (Waldrip III). Opponents of the Boycott, Divestment, Sanctions (BDS) campaign rejoiced. Arkansas is one of dozens of states with such a law on the books. And prior to the Eighth Circuit’s decision to uphold the Arkansas law in 2022, no anti-boycott law of similar content had ever survived appellate-level scrutiny. How did the Eighth Circuit come to a different conclusion than the district courts that preceded it? This Note argues that a close read of the decision reveals a failure to apply settled law on boycotts and the protections of the First Amendment.