Category Archives: Current Issue: Articles

Relinquishment of Prior Residence for State Income Tax Purposes: Wishing to Change Residence Does Not Make It So

Jani E. Maurer We live in an increasingly mobile and global society. Individuals move from one state to another for a variety of reasons. When the move is from a state which imposes income tax, particularly to a jurisdiction which does not, questions may arise about whether the individual remains a resident of the state […]

Whistling in the Wind: Why Federal Whistleblower Protections Fall Short of their Corporate Governance Goals

Meera Khan Teetering on the line between hero and villain, whistleblowers have a remarkably unusual role in contemporary American society. Those who blow the whistle on public sector activities, like Edward Snowden and the Watergate Scandal’s “Deep Throat”, are often vilified in history as treasonous and unprincipled rogues. In the private sector, however, whistleblowers are […]

“Wake Up, Mr. West!”: Distinguishing Albums and Compilations for Statutory Damages in Copyright within a Streaming–Centric Music Economy

Tyler Laurence The concept of the music album has been a vital cornerstone of the recorded music industry since its adoption in the form of the long–play vinyl record in 1948. For over sixty years, the ability for artists to package a cohesive collection of performances has remained of paramount priority and an art within […]

The Final Rule: A Call for Congressional Action to Return the FLSA and the Middle Class to Its Former Glory

Ashley Singrossi 2017 was full of change in America. But not for the middle class. The middle class remained stagnant, if not shrinking—as it has been for decades. Many scholars and economists theorize why the class that is the backbone of America—that once flourished as the beacon of hope for hard–working people around the world—has […]