66 Am. U. L. Rev. 1323 (2017) *Professor, Southern Illinois University School of Law.  Member, American Law Institute.  Partner and Associate, Husch Blackwell Sanders LLP (1985–2005).  Washington University School of Law, Adjunct Professor, Graduate Tax Program (1996–2000).  New York University School of Law, LL.M. (Executive) (2013); Washington University School of Law, LL.M. in Intellectual Property (2003);…

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65 Am. U. L. Rev. 1335 (2016) *Joseph O. Oluwole, Associate Professor of Education and Law, Montclair State University.  Attorney-at-Law.  Ph.D., Pennsylvania State University; J.D., Ohio State University. **Preston C. Green III, John and Carla Klein Professor of Urban Education, Professor of Educational Leadership and Law, University of Connecticut.  Ph.D., Columbia University; J.D., Columbia University. Our…

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65 Am. U. L. Rev. 1115 (2016) *Alva P. Loiselle Professor of Law, University of Connecticut Law School. B.S. summa cum laude, University of Michigan; J.D. magna cum laude, Harvard Law School.  Helen Hecht made invaluable and perceptive comments on an earlier draft of the Article. Download PDF Introduction The American University Law Review was…

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65 Am. U. L. Rev. 1195 (2016) *Shackelford Professor of Taxation and Distinguished Research Professor Emeritus, University of Georgia School of Law.  The Author would like to thank Harley Duncan and Jon Sedon for their helpful comments on an earlier draft of this Article.  All remaining errors in the Article are his own. Download PDF…

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65 Am. U. L. Rev. 1241 (2016) *Richard T. Ainsworth is the Director of the Graduate Tax Program at the Boston University School of Law, and an Adjunct Professor at the Graduate Tax Program, NYU School of Law. Download PDF Introduction Sales transaction taxes are highly susceptible to technology fraud,[1] which is an inevitable result…

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65 Am. U. L. Rev. 1 (2015) *Associate Professor of Law, Seattle University School of Law.  This Article was selected for presentation at the Sixteenth Annual Yale/Stanford/Harvard Junior Faculty Forum, held at Harvard Law School in June 2015.  I owe a debt of gratitude to Matt Autio, Steven A. Bank, Steven Bender, Rosa Carrasquillo, Brooke Coleman,…

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