A seemingly routine Sixth Circuit appeal involving the interpretation of the federal Employee Retirement Income Security Act statute (ERISA) recently sparked an interesting debate between two Circuit ...

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 ...

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 ...