New Twists on an Old Plot: Investors Look to
Avoid the Wash Sale Rule by Harvesting Tax Losses
with Exchange-Traded Funds

Category: Notes

Online Edition

When to Admit Art as Evidence
by Andrew Jensen Kerr
Jeffery Lamar Williams, better known as Young Thug, is the latest high-profile rapper to have his rap “lyrics” potentially entered into evidence as part of a criminal trial. Young Thug …
Why U.S. States Need Their Own Cannabis Industry Banks
by Christoph Henkel & Randall K. Johnson
The legal cannabis trade is the fastest growing industry in the United States. In 2019, about 48.2 million Americans used the drug at least once. As such, it is easy ...
Lessons Learned in Prison
by Daniel Keating
One way that I have tried to stay fresh as a teacher through the decades is to periodically force myself outside of my teaching comfort zone by trying something completely...
Stalwarts of Stare Decisis: Lessons From Early Supreme Court Reporters for the Digital Age
by Cale Bouchey
Introduction As a young nation, the United States maintained a common law legal system transplanted from England.[2] Common law legal systems are defined by stare decisis, meaning “to stand by...
The Controlled Substances Act: An International Private Delegation That Goes Too Far
by Shane Pennington & Matthew C. Zorn
Introduction Under current Supreme Court precedent, Congress can delegate regulatory authority to federal agencies so long as it supplies an intelligible principle to guide and restrict their actions. Congress may...