UMBLR INSIGHTS

 

 

Meta v. IRS: A Multi-Billion Dollar Reckoning

 

 

Mark Estrada – The Internal Revenue Service (IRS) is deploying new valuation strategies to target Meta for profit shifting and underpayment of taxes. The IRS is seeking nearly sixteen billion dollars in tax deficiencies, all related to Facebook’s—now Meta’s—2010 use of an international tax framework called the double Irish—a now-abolished ownership arrangement that routed profits […]

 

 

The World Is Running Out of Cheap Oil — And Markets Are Panicking

 

 

David Somoza-Cano — On the morning of March 12, 2026, United Airlines stock plummeted 33% in a single trading session. Crude oil surged past $100 a barrel. Tankers were burning in the Persian Gulf. Unexpectedly, Washington authorized the sale of Russian oil that has been sanctioned for years. This is not a routine market correction. […]

 

 

The Recent SCOTUS Strike Down of “Liberation Day” Tariffs and its Ripple Effects on the Global Fashion Industry

 

 

Linda Geib – On April 2nd, 2025, President Donald Trump enacted what he dubbed “Liberation Day Tariffs,” which imposed sweeping import duties on goods entering the United States (“U.S.”) from countries across the globe. These tariffs were implemented under the International Emergency Economic Powers Act (IEEPA)−a 1977 statute that grants the President authority to regulate […]

 

 

From Platform to Product: How the Meta Addiction Trial Could Redefine Tech Liability

 

 

Blaze Robin — Landmark civil litigation is unfolding in Los Angeles between plaintiff, K.G.M., and defendants, Meta and Google, signaling a doctrinal shift in how courts treat social media companies. K.G.M., a California woman, is alleging that Meta’s Instagram and Google’s YouTube harmed her mental health as a child due to the platforms’ addictive compositions. […]

 

 

The Price of Fame: Navigating the Legal and Financial Realities of the Super Bowl Halftime Show

 

 

Yasmin Madadi – Every February, the world stops for approximately thirteen minutes to witness a cultural phenomenon: the Super Bowl Halftime Show (“Halftime Show”). From Michael Jackson’s iconic 1993 performance to Bad Bunny’s 2026 appearance, this stage has evolved into the most coveted stage in the music industry. However, beneath all the flashing lights and […]

 

 

Betting on Integrity: Olympic Games, Compliance, and the Business of Sports Betting

 

 

Sadie Goyins – Even at the pinnacle of athletic achievement, the Olympic Games are not immune to gamesmanship. In particular, the Winter Olympics condense years of preparation into seconds-long performances watched globally, and a single slip, jump, or call determines not only medals, but reputations and national pride. When integrity falters on this stage, it […]

 

 

The Anticompetitive Effects of Closing the GENIUS Act’s Rewards “Loophole”

 

 

Alec Gutierrez — The Guiding and Establishing National Innovation for U.S. Stablecoins Act (“GENIUS Act”), signed into law on July 18, 2025, seeks to strengthen the dollar’s reserve-currency dominance, protect consumers, and position the United States as the global leader in digital asset-regulation. The Act creates the first comprehensive federal framework for payment stablecoins by […]

 

 

 

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Navigating South Florida’s Rapid Development and Legal Landscape: Insights from the University of Miami Business Law Review Fireside Chat

 

 

Kaitlyn Jauregui – South Florida’s rapid development and its legal implications took center stage in a recent fireside chat hosted by the University of Miami Business Law Review. The panel, moderated by Professor Thomas F. Nealon III, provided a comprehensive exploration of the opportunities and challenges associated with our local region’s growth. Florida is a […]

 

 

A Means Test at Odds with Itself: The Secured Debt Expense in Chapter 7 Consumer Bankruptcy Cases After The Supreme Court’s Decision in Lanning and Ransom

 

 

Roma Perez

 

 

Let’s Shake on it: Perceived Pre-contractual Risk in Cross-border Investment

 

 

Kevin J. Fandl JD, Phd