In Rawat v. Commissioner, the D.C. Circuit addressed the issue of foreign partners selling interests in partnerships with hot assets and focused on statutory text and structure of the Tax Code and ...

A .pdf copy of the Glasser opinion can be found here. The Telephone Consumer Protection Act (“TCPA” or the “Act”) has limited telephone calls that can be placed using certain automated equipment since ...

Next Tuesday’s argument in Lockhart v. United States promises to be a prime-time event for statutory interpretation geeks. Indeed, one could tout this as “The Battle of the Canons” – the exchange of ...

Peter S. Menell is Koret Professor of Law and Director, Berkeley Center for Law & Technology, University of California at Berkeley. David Nimmer is Professor from Practice, UCLA School of Law; Of ...