Recent Publications
Volume 56, Issue 1
Fall 2024
Demystifying the Acronyms: Ohio's Commercial Activity Tax ("CAT") and the Tax Credit
for Qualified Reserach Expenses ("QRE")
Anna E. Rowland
How Might a University's Tax-Exempt Status Not Be Revoked by the IRS for Legacy and
Donor Admissions, Particularly After Students for Fair Admissions v. President & Fellows
of Harvard College, and After Loper Bright Enterprises v. Raimondo
John R. Dorocak, J.D., LL.M. (Tax). C.P.A.
Burning Books Over Politics: Why Federal Guidance is Essential to Protect Literature
in Public Schools
Rachel Anderson
Tyrannical HOAs and How to Reign in Their Foreclosure Power and Further Protect Homeowners
Juliette Koves
Reassessing the Constitutionality of SEC Administrative Proceedings in View of Japanese
Administrative Proceedings
Masamichi Yamamoto
Reliance Interest: The Case for Affirming Statutory Bans on Conversion Therapy
Joshua L. Begg