Sandeep Vaheesan 93 Geo. Wash. L. Rev. 610 For decades, the theme of nondomination has been largely absent from federal antitrust law. Beginning in the 1970s, the Supreme Court held that short-term economic efficiency would be the guiding principle of its interpretations of the Sherman Act. Limiting domination in economic life was dismissed as a... Read More

Elana Zeide 93 Geo. Wash. L. Rev. 535 Student privacy law does not meaningfully protect students’ privacy. As federal statutes such as the Family Educational Rights and Privacy Act and the Protection of Pupil Rights Amendment mark their fiftieth anniversaries, they prove inadequate in an era of technology-mediated and data-driven education. More critically, student privacy... Read More

The emerging litigation finance industry has the capacity to expand access to justice but also raises important legal and ethical questions. The problem arises in classifying litigation finance contracts as either a nonrecourse loan, immediate sale, or variable prepaid forward contract, all of which discretely impact the timing and character of income. The consequences are tax uncertainty and an opportunity for taxpayers to engage in aggressive tax planning by structuring transactions to obtain favorable tax treatment without altering their economic position. This Article proposes a customized, multifactor analysis to identify the true nature of litigation finance transactions and impose proper tax treatment. The bedrock of the proposal is the concept of tax ownership, which in the litigation finance context can be streamlined into two key factors: economic risk and legal control of the claim.