Separating Federal Immigration Enforcement from Community-Oriented Policing: How the COPS Grant Program Misses the Mark

(Source) Combating illegal immigration has become a cornerstone of the Trump administration’s agenda. President Trump has frequently touted the allegedly threatening impact of immigration on crime and the economy to justify ramping up federal immigration enforcement efforts. However, many jurisdictions have adopted an implicit policy of obstructing such efforts by refusing to disclose information on

Punishing the Victim: IRC §162(m) and the Limitation on Deducting Executive Compensation

(Source) The phenomenon of punishing the victim is unfortunately a familiar one. Too often, a person in need of protection discovers that those whose ostensible task it is to assist not only do not offer the necessary protection but in fact exacerbate the harm. Here is a current example. Section 162(m) of the Internal Revenue

Go Fund Me Tax-Free: A Discussion of the Federal Tax Treatment of Funds Generated on Personal Crowdfunding Platforms such as GoFundMe from an Individual Tax Perspective

(Source) In 1913, Congress passed the Sixteenth Amendment to the United States Constitution which subjected all individuals to federal income taxation. According to the Center on Budget and Policy Priorities, income tax comprised 51% of all tax revenue in 2018 whereas payroll tax and corporate income tax comprised only 35% and 6% respectively. Because an

COVID-19 and the Criminal Justice System: How Prisons and Prisoners are Impacted

  (Source)   “The closest thing I can equate it with is…when you’re locked in a cell in a giant, old, deteriorating jailhouse, is the fear that there will be a fire and no one will come in and unlock your cell. What caught my attention about this virus is that it really feels like

Unauthorized Disclosure: Judicial Violation of Mental Health Privacy

(Source) Brandon Sharp managed a gas company in East Texas. Healthy, in his thirties, Sharp rarely saw a doctor. And yet he owed thousands of dollars in medical bills. Sharp was the target of medical identity theft, which victimizes tens of thousands of people each year. Thieves steal patient information, including names, Social Security numbers,

“Smile! You’re on Camera” – The Implications of the Use of Facial Recognition Technology

(Source) What is the first thing that comes to mind when you hear the phrase ‘facial recognition technology’? Is it a TV show or movie scene where law enforcement is staring at computer monitors as faces in a database cycle through as a software program looks for a match to an image of a suspect,

Is There a Way Out of the U.S. Military if You Morally Object to Your Job?

(Source)   On January 3, 2020, so many people visited the Selective Service webpage that it crashed. The crash came hours after the announcement that Quasem Soleimani was killed by a U.S. airstrike ordered by President Donald Trump. In light of threats of a World War III and fear of a looming draft, the hashtag

Kids & Teens in Quarantine: Considerations for Navigating Co-Parenting During COVID-19

(Source) On April 9th, the ABA Center on Children and the Law, ABA Commission on Youth at Risk, and ABA Section of Civil Rights and Social Justice hosted a webinar regarding the COVID-19 pandemic’s impact on child welfare cases. The webinar primarily focused on the federal Children’s Bureau’s March 27th guidance on how family courts

The Doctrine of Equivalents: A Barrier to Cheaper Biologics?

(Source)   The benefit of biosimilar drugs is clear—biosimilars provide the U.S. market with drastic cost-saving alternatives, with estimates of a reduction in spending on biologic drugs from 2017 to 2026 of $54 billion dollars. Biologics are pharmaceutical drugs designed from or involving biological process/materials such as proteins, DNA, carbohydrates, and triglycerides. They include vaccines such as your common flu

The High Seas of Television: How Should Streaming Television Be Regulated?

(Source) Last year more Americans subscribed to streaming services (69%) than traditional cable or satellite TV (65%). These internet-based television services, such as Netflix, Hulu, and Amazon Prime, are referred to as over the top (OTT) services. OTT services are film and TV content streamed over an internet connection, in contrast to traditional TV which

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