Recent Print Edition:
Recent Print Edition:
Articles
Articles
Volume 108, Issue 4
Liminal Immigration Law
Juliet P. Stumpf & Stephen Manning
Liminal immigration rules operate powerfully beyond the edge of traditional law to govern the movement of people across borders and their interactions with the immigration system within the United States. This Article illuminates this body of “liminal law,” revealing how agencies and advocates have innovated to create widely followed rules that operate like traditional legal rules but are not. These rules are law-like, or liminal, in that they stand apart from “hard” law like statutes, regulations, or judicial opinions, but exert a similar authority. . . .
Collusive Prosecution
Ben A. McJunkin & J.J. Prescott
In this Article, we argue that increasingly harsh collateral consequences have surfaced an underappreciated and undertheorized dynamic of criminal plea bargaining. Collateral consequences that mostly or entirely benefit third parties (such as other communities or other states) create an interest asymmetry that prosecutors and defendants can exploit in plea negotiations. . . .
Where Nonprofits Incorporate and Why It Matters
Peter Molk
Nonprofit corporations account for over a trillion dollars of American annual GDP, employ twelve million people, and include some of the most well-known organizations in the world. Yet despite their significance, many core corporate governance issues about nonprofits remain a black box. . . .
The Tax Information Gap at the Top
Joshua D. Blank & Ari Glogower
Tax information reporting is an essential element of tax administration and compliance in the United States. When individuals earn wages, accrue interest, or receive Social Security benefits, the Internal Revenue Service almost always knows. In these situations, a third party, such as an employer or a bank, files an information return with both the individual taxpayer and the IRS. . . .
CHARGING TIME
Pamela R. Metzger & Janet C. Hoeffel
On the verge of his 1,000th day in an El Paso, Texas jail, Robert Antonio Castillo was still waiting for a prosecutor to formally charge him with a crime. Mr. Castillo is one of thousands of people across the country who are arrested and jailed for weeks, months, and even years without charges. . . .
Lost in Translation: The Best Evidence Rule and Foreign-Language Recordings in Federal Court
Liesa L. Richter
The federal court system and the Federal Rules of Evidence are designed around the English language. As the United States becomes increasingly diverse and multicultural, however, a growing number of Americans speak a primary language other than English. The federal courts and the Federal Rules of Evidence must accommodate parties, witnesses, and evidence presented in a foreign language, notwithstanding their English-only orientation. . . .
Notes
Student Notes
Volume 108, Issue 4
Overbroad and Overreaching: How a Broad Interpretation of “Controlled Substance Offense” Diminishes Uniformity and Enhances. . .
Audrey Felderman
The Federal Controlled Substances Act criminalizes the possession of federally declared illicit substances. Under certain criminal statutes, repeat offenders who violate the Controlled Substances Act by possessing illicit substances may be eligible for a sentencing enhancement during federal sentencing under the U.S. Sentencing Guidelines. . . .
What Is Material?: Creating a Conducive Environment for Climate-Related Information Disclosure in the Oil and Gas Industry
Nick G. Schwake
The Securities and Exchange Act of 1934 requires public companies to disclose material information to investors. The definition of “material” has been construed by courts to mean information that a reasonable investor would find substantially important. . . .
Dual Citizenship and Mandatory Military Service in the Republic of Korea
Michael Tae Woo
The Republic of Korea (“South Korea”) requires male citizens to perform military service. U.S. citizens who also hold South Korean citizenship—those born in the United States to parents who are citizens of South Korea—are not immune from this requirement. . . .
“Buy GameStop!”: The Need to Rethink the Approach to Market Manipulation in a WallStreetBets World
Henry David Gale
In January of 2021, GameStop Corp., a struggling brick and mortar retail video game company, saw its share price increase by 2,700 percent. This Note looks at the prevailing forces that caused this meteoric rise and how the law should respond. Ultimately, such price volatility is detrimental to the stability of the securities market, so regulators should bring action against any bad actors that cause this type of volatility. . . .
A Case for Restricting Routine Vehicle Roadblocks in Iowa
Joshua Winters
Iowa law enforcement agencies use routine vehicle roadblocks for a variety of purposes, some of which should no longer be permitted. This Note examines the history of Fourth Amendment analysis and the pertinent caselaw validating the use of routine vehicle roadblocks as a policing tactic. It further explores the use of routine vehicle roadblocks in Iowa and the relationship between Iowa’s courts and legislature on the matter. It presents data gathered from newspaper articles across the state to shed light on the issue. . . .
Recent Online Edition:
Recent Online Edition:
A Response to Professor Choi’s Beyond Purposivism in Tax Law
Reuven Avi-Yonah
18 Iowa L. Rev. Online 69 (2023)
This Response to Professor Choi’s excellent Article questions whether the proposals made by the Article can solve the tax shelter problem and argues that a better response is to bolster purposivism with a statutory general anti-abuse rule (“GAAR”). . . .
Legacy and Accountability
Ian Ayres
108 Iowa L. Rev. Online 1 (2022)
This Essay considers the ways that the law can help or hinder the accountability of actors and institutions. It draws two implications from the failure of Justice Ruth Bader Ginsburg to retire at a time that would have better secured the constitutional right to abortion. . . .
A Response to Rules of Medical Necessity
Brendan S. Maher
108 Iowa L. Rev. Online 36 (2023)
Professors Monahan and Schwarcz’s recent Article in the Iowa Law Review, Rules of Medical Necessity, is a must-read for multiple audiences. In this short Response, I informally describe health insurance, and—using that perspective—describe and comment on why Rules of Medical Necessity is a piece of work that not only deserves attention from experts in the field, but is also one that casual readers should choose first when attempting to understand how health insurance works in theory and practice.
Thompson v. Trump: Lost in the Funhouse of Brandenburg
Jay Sterling Silver
107 Iowa L. Rev. Online 151 (2022)
D.C. Circuit Court Judge Amit Mehta’s ruling in Thompson v. Trump denying immunity to ex-President Donald Trump in actions brought against him by a variety of plaintiffs for inciting the January 6th insurrection offered a moment of relief to the left side of the Great Partisan Divide in these dark times. Mr. Trump could finally be held responsible for a bit of the havoc he wreaked. . . .