Director, Robert A. Levy Center for Constitutional Studies, Cato Institute
Thomas Berry is the director in the Cato Institute’s Robert A. Levy Center for Constitutional Studies and editor in chief of the Cato Supreme Court Review. Before joining Cato, he was an attorney at Pacific Legal Foundation and clerked for Judge E. Grady Jolly of the U.S. Court of Appeals for the Fifth Circuit. His academic work has appeared in NYU Journal of Law and Liberty, Washington and Lee Law Review Online, and Federalist Society Review. His popular writing has appeared in The Wall Street Journal, National Law Journal, Investor’s Business Daily, National Review Online, and The Hill Online. He has testified before the U.S. Senate, and his work has been cited by the U.S. District Court for the District of Columbia.
Berry holds a J.D. from Stanford Law School, where he was a senior editor on the Stanford Law and Policy Review and a Bradley Student Fellow in the Stanford Constitutional Law Center. He graduated with a B.A. in Liberal Arts from St. John’s College, Santa Fe.
Milton R. Underwood Chair in Free Enterprise, Vanderbilt University Law School
Brian Fitzpatrick is the Milton R. Underwood Chair in Free Enterprise and Professor of Law at Vanderbilt Law School, where his research focuses on class action litigation, federal courts, judicial selection, and constitutional law. He is best known for his empirical studies of class action settlements as well as his book The Conservative Case for Class Actions (University of Chicago Press, 2019). Professor Fitzpatrick joined Vanderbilt's law faculty in 2007 after serving as the John M. Olin Fellow at New York University School of Law. He graduated first in his class from Harvard Law School and went on to clerk for Judge Diarmuid O'Scannlain on the U.S. Court of Appeals for the Ninth Circuit and Justice Antonin Scalia on the U.S. Supreme Court. After his clerkships, Professor Fitzpatrick practiced commercial and appellate litigation for several years at Sidley Austin in Washington, D.C., and served as Special Counsel for Supreme Court Nominations to U.S. Senator John Cornyn. Before earning his law degree, Fitzpatrick graduated summa cum laude with a bachelor's of science in chemical engineering from the University of Notre Dame. He has received the Hall-Hartman Outstanding Professor Award, which recognizes excellence in classroom teaching, for his Civil Procedure and Federal Courts courses.
Vice President & Senior Legal Fellow, Defending Education
Sarah Parshall Perry is vice president and senior legal fellow at Defending Education.
Before coming to Defending Education, Sarah served as a Senior Legal Fellow for the Edwin Meese III Center for Legal and Judicial Studies, part of the Institute for Constitutional Government at Heritage, where her work centered on civil rights and the proper role of the courts.
Sarah joined Heritage after serving as Senior Counsel to the Assistant Secretary for Civil Rights at the U.S. Department of Education where she focused on policy reform, technical guidance, and the Office for Civil Rights’ (OCR) annual report to Congress. While at OCR, she was appointed by the Acting Assistant Secretary to co-chair the Employment Engagement, Diversity, & Inclusion Council and, in coordination with the Deputy Assistant Secretary for Enforcement oversee the hiring of dozens of attorneys for OCR’s 12 regional offices nationwide. Prior to her tenure at the Department of Education, she spent six years at the Family Research Council in Washington, D.C. where she was Senior Fellow for Education Reform and later, became the regular substitute host for the “Washington Watch” radio show. Her work at the Family Research Council also included the building and oversight of multiple policy coalitions geared toward the fight against antisemitism in academia, curbing tech censorship, and protecting religious liberty.
Before joining FRC, Sarah was in-house counsel and director of development for a Baltimore advertising agency, providing management of all new business transactions from pitch to contract execution for the multi-million-dollar enterprise. She began her practice at the litigation firm of Simms Showers, LLP where her work included Title VII employment discrimination, maritime/admiralty, and False Claims Act (“Qui Tam”) law. Sarah has a law degree from the University of Virginia School of Law, where she was an editor of the Virginia Journal of International Law, a recipient of the American Jurisprudence award, a Phi Delta Phi honor society member, and a student practitioner in the appellate litigation clinic where she argued before the 4th Circuit Court of Appeals. She holds a B.S. in Journalism with honors from Liberty University.
Her commentary and analysis have appeared in media outlets across the country, including the AP, BBC, Fox News, NPR, The Hill, Washington Post, Washington Times, and the New York Times. She is the mother of three children, and the author of just as many books on the trials and triumphs of parenting children on the autism spectrum. Sarah is a member of the Kirkpatrick Society at the American Enterprise Institute, and makes her home north of Baltimore, Maryland.
General Counsel, United States Senator Jim Banks
Elle Bernstein serves as General Counsel to United States Senator Jim Banks (R-IN). In her capacity as General Counsel, Elle handles immigration policy, pro-life issues, and judicial nominations. Elle has served as counsel for amicus briefs on abortion and the Constitution, Title IX, and religious liberty. Her article, “Beyond Barbara: Towards A Jurisprudence of Nationhood,” is forthcoming in the Notre Dame Journal of Law, Ethics, and Public Policy.
Elle co-founded the Pro-Life Lawyers Caucus and is an executive committee member of the Federalist Society’s Immigration Practice Group. She has also held fellowships with the Claremont Institute, the James Wilson Institute, and Alliance Defending Freedom.
Previously, Elle was an Associate in the Washington, D.C. office of Gibson, Dunn & Crutcher LLP and clerked for the Honorable James C. Ho of the United States Court of Appeals for the Fifth Circuit.
Elle holds a B.A. in Philosophy from the King’s College and a J.D. from the University of Chicago Law School.
Fellow, Manhattan Institute
Tim Rosenberger serves as Senior Counsel at the United States Department of Education. He was previously a fellow at the Manhattan Institute and Stanford University’s Center for Entrepreneurial Studies. He was also the founding COO of Verbum Labs and serves as a Chaplain with the Cleveland Division of Police. Before matriculating to law school, he was a legal policy fellow at the Cicero Institute, a parish pastor, and a management consultant with McKinsey & Company.
Tim has contributed to a variety of academic, popular, and professional publications, including the Wall Street Journal, The Hill, The New York Post, and City Journal. He also regularly provides commentary for various media outlets, testifies before state legislatures, and files dozens of amicus curiae “friend of the court” briefs in the Supreme Court and various circuit courts.
He holds an AB from Georgetown University, a M.Div. from United Lutheran Seminary, a D.Min from the Rawlings School of Divinity, an LL.M. from Universität Wien, and a JD/MBA from Stanford University, where he was Federalist Society Chapter President and served on Law Review. Tim’s research interests lie at the intersection of law, faith, education and entrepreneurship—with a particular focus on leveraging policy to help America’s overlooked populations build lives of dignity.
Pio Cardinal Laghi Distinguished Chair in Law, Professor and Co-director of the Terrence J. Murphy Institute for Catholic Thought, Law, and Public Policy, University of St. Thomas School of Law - Minnesota
Professor Gregory Sisk is the Pio Cardinal Laghi Distinguished Chair in Law at the University of St. Thomas School of Law in Minneapolis, Minnesota.
He received his B.A. from Montana State University and his J.D. from the University of Washington School of Law, where he graduated first in his class, was an editor on the law review, and president of the moot court board. Prior to joining the legal academy, he served as a legal advisor in all three branches of the federal government: as a legislative assistant to a U.S. Senator, as a law clerk to a U.S. Court of Appeals judge, and as an appellate attorney with the U.S. Department of Justice representing the United States in the courts of appeals and the Supreme Court. Subsequent to his government service, he was in private practice as the head of the appellate department of a Seattle law firm.
Professor Sisk joined the University of St. Thomas law faculty in 2003, after teaching for twelve years at the Drake University Law School, where he had also been named as the Richard M. & Anita Calkins Distinguished Professor. He teaches Professional Responsibility and Civil Procedure, as well as a new course with original materials on Litigation with the Federal Government. His casebook, "Litigation With the Federal Government: Cases and Materials," was published by Foundation Press in 2000 and has been adopted at several law schools, including Georgetown University, George Washington University, Catholic University, New York University, the University of Pittsburgh, and McGeorge School of Law.
Professor Sisk also is author of the leading treatise on the subject, "Litigation With the Federal Government," published as the fourth edition by ALI-ABA in 2006. He has published nearly three dozen articles on litigation with the federal government, judicial decisionmaking, awards of attorney's fees, professional responsibility, constitutional interpretation, law and religion, and tort reform. His articles have been cited by the United States Supreme Court, several federal courts of appeals, and the supreme courts of several states. His empirical study of judicial decisionmaking and the influence of judicial background, co-authored with Professors Michael Heise and Andrew Morriss, was published in the New York University Law Review and received the 1999 Article Prize from the Law and Society Association.
Professor Sisk has remained active as a member of the legal profession. He served as reporter for the Iowa Rules of Professional Conduct Drafting Committee appointed by the Iowa Supreme Court to draft the new set of ethics rules to govern lawyers in Iowa. He is a member of the American Law Institute, the nation's premier law reform organization. He maintains a limited practice, primarily as an appellate attorney and as an expert witness on professional ethics and conduct. For example, he briefed a leading environmental/federal-common-law case as counsel for amicus curiae and then was invited to argue the central issue before the U.S. Court of Appeals for the Ninth Circuit. More important than success on the merits, however, was the testament that the court gave to the attorneys in the case: "Litigation often produces criticism for its participants. This case, however, was extraordinarily well briefed and argued by consummate professionals on both sides and we are grateful for that." Atchison, Topeka & Santa Fe Railway Co. v. Brown & Bryant, Inc., 132 F.3d 1295, 1303 n.5 (9th Cir. 1997), amended, 159 F.3d 358, 365 n.6 (9th Cir. 1998).
Professor Sisk is also active with the Conference on Catholic Legal Thought, writing and speaking about religion and public life and the role of faith in professional life. He occasionally participates as a member of the Mirror of Justice blog, which present a diverse array of Catholic perspectives on the law, public life, and social justice.
J.D., University of Washington Law School
B.A., Montana State University
Former Chief, DOJ Tax Division, Appellate Section
Francesca Ugolini spent 22 years in the Appellate Section of DOJ’s Tax Division, where she directed all of the federal government’s civil tax litigation in the courts of appeals and assisted the Solicitor General’s office with tax cases in the Supreme Court. Ms. Ugolini received her JD from the University of Virginia School of Law and her B.S. from the University of Maryland at College Park.
General Counsel, xAI and X
Partner, Hacker Stephens LLP
Heather Gebelin Hacker is a partner at Hacker Stephens LLP. Before her time in the private sector, Heather served as an Assistant Solicitor General in the Texas Attorney General’s office, representing the State in its most critical appellate litigation and advising senior officials and state agencies on important legal issues. She has extensive appellate experience, including before the U.S. Supreme Court, Federal Appeals Courts, and the Texas Supreme Court. Her clients have included the Governor of Texas, the Attorney General of Texas, the University of Texas System, the University of Texas at Austin, and the Texas Legislature, among others.
Dean Emeritus and Harvey R. Miller Professor of Law & Economics, Columbia Law School
David Schizer is Dean Emeritus and Harvey R. Miller Professor of Law & Economics at Columbia Law School. He served as Dean from 2004 to 2014, and as CEO of the American Jewish Joint Distribution Committee, a global Jewish humanitarian organization, from 2017 to 2019. He is the author of How to Save the World in Six (Not So Easy) Steps: Bringing Out the Best in Nonprofits. Schizer serves on the Board of Visitors of the Federalist Society. He is Second Vice Chair of the Tax Section of the New York State Bar Association, a co-founder and co-chair of the Richman Center for Law, Business, and Public Policy at Columbia University, and a co-founder and co-chair of the Center for Israeli Legal Studies at Columbia Law School. Schizer served as a law clerk to Justice Ruth Bader Ginsburg on the U.S. Supreme Court and Judge Alex Kozinski on the U.S. Court of Appeals for the Ninth Circuit.
Dean Emeritus and Harvey R. Miller Professor of Law & Economics, Columbia Law School
David Schizer is Dean Emeritus and Harvey R. Miller Professor of Law & Economics at Columbia Law School. He served as Dean from 2004 to 2014, and as CEO of the American Jewish Joint Distribution Committee, a global Jewish humanitarian organization, from 2017 to 2019. He is the author of How to Save the World in Six (Not So Easy) Steps: Bringing Out the Best in Nonprofits. Schizer serves on the Board of Visitors of the Federalist Society. He is Second Vice Chair of the Tax Section of the New York State Bar Association, a co-founder and co-chair of the Richman Center for Law, Business, and Public Policy at Columbia University, and a co-founder and co-chair of the Center for Israeli Legal Studies at Columbia Law School. Schizer served as a law clerk to Justice Ruth Bader Ginsburg on the U.S. Supreme Court and Judge Alex Kozinski on the U.S. Court of Appeals for the Ninth Circuit.
Former General Counsel of the U.S. Immigration and Naturalization, Former United States Ambassador to East Timor
Grover Joseph Rees is a Louisiana native whose family has lived in the Breaux Bridge/Lafayette area since the 1700s.
His first job after college was as an assistant to Congressman Dave Treen (R-LA3), who had just been elected as the first Republican Congressman from Louisiana since Reconstruction.
Rees graduated with honors from LSU Law School, where he served as Editor-in-Chief of the Louisiana Law Review. While in law school he worked on Ronald Reagan’s 1976 presidential campaign and was a Reagan delegate from Louisiana to the Republican National Convention. He also served as a member of the Lafayette Parish Republican Executive Committee and as a board member of Acadiana Right to Life.
In 1979, when Congressman Treen ran successfully for Governor, he asked Rees to write his authorized biography. The book, Dave Treen of Louisiana, was read and discussed widely during the campaign and after Treen’s election.
In 1985-86 Rees served as Special Counsel for Judicial Selection in President Reagan’s Justice Department, working closely with Attorney General Ed Meese to reorganize the judicial selection process to make it more philosophically oriented. These efforts resulted in the appointment of over 100 federal judges and were widely credited with transforming the federal judiciary.
From 1986 through 1991 Rees served as Chief Justice of the High Court of American Samoa, an Article I federal judicial position.
From 1991 through 1993 he was General Counsel of the U.S. Immigration and Naturalization Service.
In 1995 Rees went to work for the new Republican Congress as staff director and chief counsel of the Subcommittee on International Operations and Human Rights. He worked with subcommittee chairman Chris Smith (R.-N.J.) to cut U.S. funding for the International Planned Parenthood Federation and other organizations that perform and promote abortions overseas. Rees also worked on the drafting and enactment of the International Religious Freedom Act, the Trafficking Victims Protection Act, and other legislation that has helped to bring U.S. foreign policy into closer alignment not only with our national interests but also with our values.
In 2001-2002 Rees worked for Congressman Henry Hyde (R.-Ill.), who was then serving as Chairman of the House International Relations Committee.
From 2002 until 2006 Rees served as the first United States Ambassador to newly independent East Timor.
From 2006 until 2009 Ambassador Rees was the United States Special Representative for Social Issues, responsible for representing the United States on issues relating to vulnerable persons and the family within the United Nations system.
Ambassador Rees retired from government service in January 2009 and returned to Lafayette. He is married to Lan Dai Nguyen Rees and is a member of St. Genevieve’s Catholic parish in Lafayette. He was recently elected to serve as a member of the Louisiana Republican State Central Committee.
Senior Counsel, Caplin & Drysdale; Adjunct Professor of Law, Georgetown Law
Professor Carney is a Senior Counsel with Caplin & Drysdale, Cht’d. in Washington, D.C. He served as a Trial Attorney for the Tax Division of the U.S. Department of Justice for six years, and was in private (law firm) tax practice for many years, specializing in IRS administrative practice, tax controversies (audit and IRS Appeals Office), and tax litigation. He also advised clients in a similar capacity as a partner in the National Tax Office of Ernst & Young LLP in Washington. He is a member of the District of Columbia bar, as well as the bars of the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Court for the District of Columbia, and the U.S. Courts of Appeals for the Federal Circuit, D.C Circuit, and Eleventh Circuit.
Professor of Law, University of Baltimore School of Law (on leave); Senior Counsel, U.S. Department of Justice
Professor Dolin’s scholarship centers on patent law with a specific focus on how the patent regime affects innovation, especially in bio-pharmaceutical areas. His work in these areas includes a number of scholarly articles, presentations, amicus briefs, and congressional testimony.
Dr. Dolin is currently on leave from his academic duties while he serves as Senior Counsel in the Civil Rights Division of the United States Department of Justice.
From January 2020 to January 2022, Professor Dolin served as a resident Associate Justice of the Supreme Court of the Republic of Palau. In this role, he (together with other members of the Court) heard appeals in civil, criminal, administrative, and constitutional law matters.
Prior to joining the University of Baltimore School of Law, Professor Dolin held visiting appointments in other law schools. He also served as a law clerk to the Hon. Pauline Newman, of the U.S. Court of Appeals for the Federal Circuit and the late Hon. H. Emory Widener Jr., of the U.S. Court of Appeals for the Fourth Circuit.
Rumors that he has a real Russian bear in his office are entirely true.
Associate Dean for Research and Intellectual Life, McKnight Presidential Professor in Law, Distinguished McKnight University Professor, Harlan Albert Rogers Professor in Law, Associate Director, Corporate Institute, University of Minnesota Law School
Professor Kristin E. Hickman is the McKnight Presidential Professor in Law, a Distinguished McKnight University Professor, and Harlan Albert Rogers Professor in Law at the University of Minnesota Law School. She also has taught at Harvard Law School and Northwestern University School of Law. Professor Hickman teaches and writes primarily in the areas of administrative law, tax administration, and statutory interpretation. Her articles on these topics have appeared in the Columbia Law Review, Cornell Law Review, Virginia Law Review, Duke Law Journal, and other publications. She also co-authors the Administrative Law Treatise with Richard J. Pierce, Jr., and a casebook on federal administrative law with Pierce and Christopher J. Walker. Her scholarly work has been cited several times in opinions of the United States Supreme Court as well as regularly in lower court judicial opinions and court briefs.
In 2018-19, Professor Hickman served as Special Adviser to the Administrator of the Office of Information and Regulatory Affairs in Washington, D.C. She presently serves as a Senior Fellow, and previously served as a public member and chair of the judicial review committee, for the Administrative Conference of the United States. She also is a Fellow of the American College of Tax Counsel.
Professor Hickman received her B.S. degree in business administration with a concentration in accounting and a secondary major in history from Trinity University in San Antonio, Texas. After practicing for several years as a certified public accountant, Professor Hickman earned her J.D. degree, magna cum laude, from Northwestern University School of Law, where she was awarded the Raoul Berger Prize and the Lowden Wigmore Prize for her scholarly writings. Following law school, Professor Hickman clerked for The Honorable David B. Sentelle of the United States Court of Appeals for the District of Columbia Circuit and practiced law as an associate with the Chicago office of Skadden, Arps, Slate, Meagher & Flom, concentrating on corporate and international tax transactions and matters.
Stu Bassin has been a leading figure in the federal tax arena for the past two decades. He founded the Bassin Law Firm following a long career as one of the U.S. Department of Justice’s top tax litigators and a stint as the national leader of the civil tax litigation practice of an AmLaw 100 law firm.
The U.S. Justice Department has recognized his skills by naming him an Outstanding Attorney on six different occasions. His work for private clients was recognized by U.S. News and World Report, which named his prior firm as one of the country’s top 15 tax litigation firms. During 2019, he was elected to the American College of Tax Counsel, an honorary society reserved for those at the top of the profession. He is recognized as a thought leader in the profession, frequently speaking at bar association events and publishing in leading professional journals.
Stu handles a wide variety of tax matters, particularly involving disputes with the IRS. He is one of the leading tax litigators in the country and has tried many of the most prominent cases of the past decade. He also has broad expertise in civil litigation, particularly complex cases and matters involving electronic discovery questions. Often, he advises small businesses on an array of general corporate and business issues.
He lives in Bethesda, Maryland with his wife, daughter, and dog. In his free time, he served on the board of his local high school crew club and is involved in other community affairs. He is admitted to practice in Maryland, the District of Columbia, and many federal courts.
Senior Counsel, Caplin & Drysdale; Adjunct Professor of Law, Georgetown Law
Professor Carney is a Senior Counsel with Caplin & Drysdale, Cht’d. in Washington, D.C. He served as a Trial Attorney for the Tax Division of the U.S. Department of Justice for six years, and was in private (law firm) tax practice for many years, specializing in IRS administrative practice, tax controversies (audit and IRS Appeals Office), and tax litigation. He also advised clients in a similar capacity as a partner in the National Tax Office of Ernst & Young LLP in Washington. He is a member of the District of Columbia bar, as well as the bars of the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Court for the District of Columbia, and the U.S. Courts of Appeals for the Federal Circuit, D.C Circuit, and Eleventh Circuit.
Associate Dean for Research and Intellectual Life, McKnight Presidential Professor in Law, Distinguished McKnight University Professor, Harlan Albert Rogers Professor in Law, Associate Director, Corporate Institute, University of Minnesota Law School
Professor Kristin E. Hickman is the McKnight Presidential Professor in Law, a Distinguished McKnight University Professor, and Harlan Albert Rogers Professor in Law at the University of Minnesota Law School. She also has taught at Harvard Law School and Northwestern University School of Law. Professor Hickman teaches and writes primarily in the areas of administrative law, tax administration, and statutory interpretation. Her articles on these topics have appeared in the Columbia Law Review, Cornell Law Review, Virginia Law Review, Duke Law Journal, and other publications. She also co-authors the Administrative Law Treatise with Richard J. Pierce, Jr., and a casebook on federal administrative law with Pierce and Christopher J. Walker. Her scholarly work has been cited several times in opinions of the United States Supreme Court as well as regularly in lower court judicial opinions and court briefs.
In 2018-19, Professor Hickman served as Special Adviser to the Administrator of the Office of Information and Regulatory Affairs in Washington, D.C. She presently serves as a Senior Fellow, and previously served as a public member and chair of the judicial review committee, for the Administrative Conference of the United States. She also is a Fellow of the American College of Tax Counsel.
Professor Hickman received her B.S. degree in business administration with a concentration in accounting and a secondary major in history from Trinity University in San Antonio, Texas. After practicing for several years as a certified public accountant, Professor Hickman earned her J.D. degree, magna cum laude, from Northwestern University School of Law, where she was awarded the Raoul Berger Prize and the Lowden Wigmore Prize for her scholarly writings. Following law school, Professor Hickman clerked for The Honorable David B. Sentelle of the United States Court of Appeals for the District of Columbia Circuit and practiced law as an associate with the Chicago office of Skadden, Arps, Slate, Meagher & Flom, concentrating on corporate and international tax transactions and matters.
Appellate Counsel, Theodore Cooperstein PLLC
Theodore Cooperstein currently is an appellate attorney in the boutique law firm of Theodore Cooperstein PLLC, available for criminal and civil appeals in both state and federal courts. A former career prosecutor with twenty five years of service in the US Department of Justice, he was an Assistant United States Attorney for the Southern District of Florida and the Southern District of Mississippi, and has served as a Military Intelligence Officer in the Army Reserves from 1989 to 2011, retiring with the rank of Lieutenant Colonel. During the Trump Administration, he was appointed and served as the General Counsel of the U.S. Office of Personnel Management. Prior to joining the Southern District of Florida, Mr. Cooperstein served as a Special Assistant U.S. Attorney in the U.S. Attorney's Office for the District of Maryland. He previously had served as Counsel to the Deputy Attorney General at the Department of Justice, and as Assistant General Counsel in the FBI Office of the General Counsel.
A.B., Dartmouth College; J.D., Stanford University; LL.M., Comparative and International Law, Georgetown University Law Center; Masters of Strategic Studies, U.S. Army War College
A Seat at the Sitting - April 2025
Thomas Berry, Brian T. Fitzpatrick, Sarah Parshall Perry, Elle Rogers Bernstein, Tim Rosenberger, Gregory Sisk, Francesca Ugolini
Each month, a panel of constitutional experts convenes to discuss the Court’s upcoming docket sitting...
Work Different: The Path to Impact Litigation
James M. Burnham, Heather Gebelin Hacker, Kate Comerford Todd
For the past several years, the Freedom of Thought Project has been showcasing those who’ve...
Polselli v. Internal Revenue Service - Post-Decision SCOTUScast
David M. Schizer
On May 18, 2023, the Supreme Court issued its ruling in Polselli v. Internal Revenue...
Polselli v. Internal Revenue Service - Post-Argument SCOTUScast
David M. Schizer
On March 29, 2023, the Supreme Court heard oral argument in Polselli v. Internal Revenue Service....
Courthouse Steps Oral Argument Teleforum: Sanchez v. Mayorkas
Grover Joseph Rees
On April 19, 2021, the Supreme Court will hear oral argument in the case of Sanchez...
The Implications and Importance of CIC Services, LLC v. Internal Revenue Service
Robert T. Carney, Gregory Dolin, Kristin E. Hickman
On December 1st, the Supreme Court heard oral arguments in the case CIC Services, LLC v....
The Changing Environment for APA Challenges to Tax Regulations
Stuart Bassin, Robert T. Carney, Kristin E. Hickman
Until recently, the Internal Revenue Service and Treasury Department typically issued regulations involving the tax...
How Should the IRS Handle Cryptocurrencies?
Cryptocurrencies have been around for 10 years, but there remains significant ambiguity in the tax...
Courthouse Steps: Marinello v. United States: Destruction Equals Obstruction?
Theodore Cooperstein
The petitioner in this case was convicted on nine counts of tax-related offenses stemming from...
Conservative & Libertarian Legal Scholarship: Taxation
[Return to Table of Contents] XXI. Taxation Marvin A. Chirelstein, Federal Income Taxation (9th ed....