CategoryDiscourse

This piece takes issue with Bridget Crawford and Michelle Simon’s argument in their article about the recent Supreme Court case North Carolina Department of Revenue v. Kaestner Family Trust (argued May 16, 2019) (The Supreme Court, Due Process and State Income Taxation of Trusts (67 UCLA L. Rev. Disc. 2 (2019)).

Combining the statistical data on the rapidly shifting demography of the federal judiciary under President Trump with insights from the scholarly literature on theories of procedural justice and representative bureaucracy, which posit that the diversity of judges matters to citizens’ perceptions of justice as well as to judicial accountability to minority citizens’ interests, this paper suggests...

What are the constitutional limits on a state’s power to tax a trust with no connection to the state, other than the accident that a potential beneficiary lives there? The Supreme Court of the United States will take up this question this term in the context of North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust. The case involves North Carolina’s income taxation of...

The recent wave of commentary on Masterpiece Cakeshop sounded a common theme: disappointment, even frustration. This article contends that Masterpiece is a flawed decision because of its fundamental incompleteness. Despite being held out as an opinion on religious liberty, Kennedy’s decision omits any discussion of whether the state interest might outweigh the baker’s religious freedom.

This article considers Gitanjali Nain Gill’s recent book Environmental Justice in India, the first comprehensive look at India’s National Green Tribunal. In addition to assessing issues concerning the best ways to integrate science into judicial decisionmaking and highlighting India’s failure to maintain good environmental data, it argues that the Tribunal’s record reveals several crucial...