To read the complete Note, click “VIEW PDF” below.
Cornell Law Review Online
Extending the reach of the recently codified economic substance doctrine to embrace transactions spurred by tax subsidies would help both Congress and taxpayers promote worthy objectives such as historic preservation and the production of renewable energy. Congress—or quite possibly the courts—could use losses as the lynchpin of an economic substance doctrine for subsidized transactions. To [...]
This piece offers commentary on two essays in the current volume of the Cornell Law Review: James Bessen and Michael J. Meurer’s The Direct Costs from NPE Disputes and David L. Schwartz and Jay P. Kesan’s Analyzing the Role of Non-Practicing Entities in the Patent System. Schwartz and Kesan’s essay critiques Bessen and Meurer and [...]
Many of us first learned about the role of government through middle school civics class. In the simplest view, an important governmental function is to manage the exploitation of common pool resources in the face of pressure from individuals and corporations who have incentives to over exploit the resource, and who face collective-action problems in [...]
Revisiting Constitutional Retroactivity in New York After Danforth: Should Padilla and Other Supreme Court Guilty Plea Counsel Cases Prompt a Change From Eastman-Teague, or Adherence to Chaidez?
Nearly two decades ago, in People v. Eastman, the New York Court of Appeals––in considering whether or not to apply a newly announced rule of criminal procedure under the United States Constitution to criminal cases pending solely on state court collateral review––concluded that state courts were “constitutionally commanded” to apply the rubric fashioned by the [...]
Challenges by for-profit corporations to the Affordable Care Act’s requirement that employers provide their employees with medical insurance packages that include coverage for contraceptives have raised questions under the Religious Freedom Restoration Act (RFRA) and the Constitution. This Essay discusses a threshold question in the constitutional challenges: Do for-profit corporations have rights of religious conscience [...]
Symposium on Extraterritorialism
The Cornell Law Review will publish its annual Symposium issue for Volume 99 with a focus on extraterritorialism. The flurry of recent Supreme Court decisions turning on a revived door-closing territorialism is attracting the attention of legal scholars in various substantive as well as methodological fields of federal law, and the lines of debate are [...]
Symposium on Law, Innovation, and Entrepreneurship
The Cornell Law Review and the Clarke Business Law Institute hosted a Symposium on Law, Innovation, and Entrepreneurship on Friday, February 8, 2013, at The Cornell Club in New York City. The Symposium was originally scheduled for November, but postponed due to Hurricane Sandy. It focused on legal and regulatory issues that affect entrepreneurship and [...]
Cornell Law Review Submissions Box Is Now Open
The Cornell Law Review and the Cornell Law Review Online are now accepting submissions for volume 100.
Welcome to CornellLawReview.org
Welcome to CornellLawReview.org, the new online home of the Cornell Law Review. In the spirit of its mission as a student-run journal, the Law Review is launching this site to provide greater access to its top-notch legal scholarship and more publishing opportunities for legal academics. The website will host all of the content that the Law Review publishes in print [...]