James T. Smith NURTURING THE BABY BOND PROPOSAL: HOW TAX PRINCIPLES CAN CLOSE THE RACIAL WEALTH GAP IN THE UNITED STATES 94 Temple Law Review 147 (Fall, 2021) [T]he problems of racial injustice and economic injustice cannot be solved without a radical redistribution of political and economic power. Every day I'm trying to play catch-up, said Kourtney McGowan--a Black mother from California who became unemployed after her company refused to accommodate her work schedule during the COVID-19 pandemic.... 2021
Philip Hackney POLITICAL JUSTICE AND TAX POLICY: THE SOCIAL WELFARE ORGANIZATION CASE 8 Texas A&M Law Review 271 (Winter, 2021) In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena--tax exemption. I also further that... 2021
Jerald David August PRESIDENT BIDEN'S 'MADE IN AMERICA' TAX PLAN: REVERSING THE INTERNATIONAL TAX BENEFITS EXTENDED TO U.S. CORPORATIONS UNDER THE TCJA 48 Corporate Taxation 04 (May/June, 2021) The recently-released Biden Tax Plan involves, among other things, the repeal of favorable tax provisions enacted in the TCJA applicable to U.S. corporations doing business overseas, including U.S. subsidiaries of foreign holding companies. The Biden TaxPlan may be viewed as an endorsement of Pillar Two (as well as Pillar One) of the OECD/G-20... 2021
Andrew L. Lawson, William E. Foster PRESIDENTIAL TAX DISCRETION 73 Alabama Law Review 291 (2021) Introduction. 292 I. Executive Discretion in the Internal Revenue Code. 294 A. Where Explicit Executive Discretion Exists in the Code. 295 1. Trade, Foreign Relations, and Armed Conflict. 295 2. Domestic Emergencies and Disasters. 296 B. Why Executive Discretion Exists in the Code. 300 1. Responsiveness and Accountability. 301 2. Predictability and... 2021
Amy Ciardiello PROHIBITING THE PUNISHMENT OF POVERTY: THE ABOLITION OF WEALTH-BASED CRIMINAL DISENFRANCHISEMENT 54 University of Michigan Journal of Law Reform 917 (Summer, 2021) The majority of U.S. states disenfranchise formerly incarcerated individuals because of their poverty by conditioning re-enfranchisement on the full payment of legal financial obligations. This Note discusses the practice of wealth-based criminal disenfranchisement where the inability to pay legal financial obligations, including fines, fees,... 2021
Cameron M. Baskett , Christopher G. Bradley PROPERTY TAX PRIVATEERS 41 Virginia Tax Review 89 (Fall, 2021) Many states permit local governments to sell third parties the right to collect overdue property taxes, together with interest and fees. We call these third-party investors property tax privateers, because they are empowered to pursue claims that are essentially the state's, in search of a sizable bounty. Privateers are often anonymous LLCs with... 2021
Robert Rizzi RACE TO THE MINIMUM: THE NEW CORPORATE TAX REFORM 48 Corporate Taxation 30 (July/August, 2021) With the latest reform proposals released in April, the Biden administration has signaled a series of changes to the corporate income tax, most of which are set forth (for the moment) in outline form. Some of these proposals, such as the book income plan, discussed further below, were anticipated based upon statements released during the... 2021
Bruce A. McGovern , Cassady V. (“Cass”) Brewer , James M. Delaney RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2020 74 Tax Lawyer 691 (Summer, 2021) This Article summarizes and provides context to understand the most important developments in federal income taxation for the year 2020. The items discussed primarily consist of the following: (1) significant amendments to the Internal Revenue Code; (2) important judicial decisions; and (3) noteworthy administrative rulings and regulations... 2021
Joseph E. Simmons RECONSTRUCTING THE BANKRUPTCY POWER: AN ORIGINALIST APPROACH 131 Yale Law Journal 306 (October, 2021) This Note responds to two distinct difficulties in the constitutional law of bankruptcy. First, many bankruptcy scholars and practitioners intuit that the Thirteenth Amendment places important limitations on the law of personal bankruptcy, but this intuition is difficult to cash out in a convincing legal argument. Second, modern... 2021
McKay Cunningham , Latonia Haney Keith REDLINING AND INTERGENERATIONAL WEALTH 64-DEC Advocate 24 (November/December, 2021) This April, HB 377 was signed into law. The new law aims to ban critical race theory in Idaho public schools. President Trump had previously issued an executive order excluding from federal contracts any diversity training interpreted as containing Divisive Concepts. Among the content considered divisive was critical race theory. The debate,... 2021
Arthur Cockfield SECRETS OF THE PANAMA PAPERS: HOW TAX HAVENS EXACERBATE INCOME INEQUALITY 13 Columbia Journal of Tax Law 45 (Winter 2021) Data leaks like the Panama Papers show how tax havens provide a secret offshore financial system that privileges three main actors: malefactors, millionaires, and multinational corporations. Such leaks have provided millions of documents detailing how certain taxpayers benefit from tax haven services. Wealthy criminals use the offshore world to... 2021
Shay Moyal SECTION 267A AND THE TAXATION OF HYBRID MISMATCHES UNDER THE CODE 74 Tax Lawyer 231 (Winter, 2021) Hybrid mismatches arise because of differences in the tax rules of different countries. Such mismatches have allowed multinationals to minimize their tax liabilities. As tools for minimizing tax liability, hybrid mismatches have troubled tax legislators and tax scholars in many countries and have evoked intriguing intellectual discussions... 2021
Reuven Avi-Yonah SHOULD U.S. TAX LAW BE CONSTITUTIONALIZED? CENTENNIAL REFLECTIONS ON EISNER v. MACOMBER (1920) 16 Duke Journal of Constitutional Law & Public Policy 65 (Spring, 2021) The United States Supreme Court last decided a federal income tax case on constitutional grounds in 1920--a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment to include stock dividends in the tax base. The Court answered no because income in the Sixteenth Amendment meant... 2021
Susannah Camic Tahk SPILLOVER TAX PRECEDENT 2021 Wisconsin Law Review 657 (2021) We know that pro se litigants often lose. However, we know almost nothing about the circumstances in which they win. One such circumstance, this Article finds, is when they can take advantage of favorable precedent. This Article calls those favorable precedents for pro se litigants spillover precedents. Spillover precedents are cases with... 2021
Michelle D. Layser SUBSIDIZING GENTRIFICATION: A SPATIAL ANALYSIS OF PLACE-BASED TAX INCENTIVES 12 UC Irvine Law Review 163 (November, 2021) Place-based tax incentives, such as the New Markets Tax Credit (NMTC) and Opportunity Zones incentives, are often used to promote investment in low-income neighborhoods. However, not all low-income neighborhoods have an equal need for investment subsidies. Subsidies for investment in already gentrifying neighborhoods, for example, may reflect... 2021
Leslie Book TAX ADMINISTRATION AND RACIAL JUSTICE: THE ILLEGAL DENIAL OF TAX-BASED PANDEMIC RELIEF TO THE NATION'S INCARCERATED POPULATION 72 South Carolina Law Review 667 (Spring, 2021) I. Introduction. 667 II. The Litigation over the IRS Policy. 677 A. The District Court Finds the IRS's Actions Illegal. 677 B. Getting Prisoners the Money: Implementation Issues. 681 III. The Harmful Impact of the IRS's Policy of Denying Benefits to the Incarcerated. 684 IV. How the Concept of Racialized Burdens Gives Deeper Meaning to the IRS's... 2021
Bridget J. Crawford , Wendy C. Gerzog TAX BENEFITS, HIGHER EDUCATION, AND RACE: A GIFT TAX PROPOSAL FOR DIRECT TUITION PAYMENTS 72 South Carolina Law Review 783 (Spring, 2021) I. Introduction. 784 II. Higher Education Costs. 791 A. Tuition and Fees. 791 B. Student Debt and Loan Repayment. 792 III. Tax Benefits for Higher Education. 794 A. Overview of Income Tax Benefits. 794 B. Overview of Wealth Transfer Tax Benefits. 796 C. Tax Expenditures for Education. 799 IV. Aproposal to Eliminate Tax Benefits for Direct Payments... 2021
Phyllis C. Taite TAX CODE BIAS AND ITS STARRING ROLE IN PERPETUATING INEQUALITIES 72 South Carolina Law Review 735 (Spring, 2021) I. Introduction. 735 II. Justice Matters. 737 A. The Social Justice Agenda. 737 B. Economic Justice. 738 III. Wealth Matters. 741 A. Capital Gains. 741 B. Transfer Taxes. 745 C. The Effect of Tax Reform. 747 IV. Homeownership matters. 749 A. Homeownership Rates and Their Impact on Wealth Building. 749 B. Mortgage Interest Deduction. 751 C. Gains... 2021
Karen B. Brown TAX INCENTIVES AND SUB-SAHARAN AFRICA 48 Pepperdine Law Review 995 (July, 2021) The OECD's Base Erosion Profit Shifting (BEPS) project has taken a powerful and welcome look at many of the tax avoidance strategies that proliferate in a world where multinational enterprises are in the business of exploiting gaps in the tax laws of different countries to minimize their ultimate tax bills. The focus on international consensus and... 2021
Shayak Sarkar TAX LAW'S MIGRATION 62 Boston College Law Review 2209 (October, 2021) Introduction. 2210 I. Historic Taxation to Shape Migration and Migrants. 2216 A. Colonies of Migrant Taxation. 2217 B. Taxation and Migration Beyond the Colonies. 2219 C. Modern Migration and the Public Fisc. 2223 II. Contemporary Instances of Tax Law's Migration. 2227 A. Pandemic Relief. 2227 1. Round One of Pandemic Relief and Constitutional... 2021
Jordan M. Wayburn TAXATION AND RACIAL INJUSTICE IN SOUTH CAROLINA 72 South Carolina Law Review 847 (Spring, 2021) I. Introduction. 847 II. South Carolina's Story: The Problem. 850 A. Racial Animus: The South Carolina Constitution of 1895 and Disenfranchisement by Taxation. 851 1. Literacy Tests and the Property Tax Exemption. 853 2. The Poll Tax. 857 B. Abuse of Demographic Differences: South Carolina Public School Desegregation and Funding. 858 C. Facially... 2021
Jeesoo Nam TAXING OPTION LUCK 11 UC Irvine Law Review 1067 (April, 2021) As economic inequality reaches new heights every decade, academics stress the importance of the tax system in matters of equity. In contemporary winner-take-all markets, much of the massive income and wealth accumulated by the rich are the result of deliberate and calculated economic gambles that turned out in their favor. Yet theories of... 2021
Laura Snyder TAXING THE AMERICAN EMIGRANT 74 Tax Lawyer 299 (Winter, 2021) American emigrants face many consequences from the extraterritorial application of U.S. taxation and banking policies. Their names, addresses, and Social Security numbers are collected, placed on lists of suspected U.S. persons, and submitted to a Crimes Enforcement Network. They struggle with incompatible tax systems, resulting in penalizing... 2021
Steven A. Dean , Attiya Waris TEN TRUTHS ABOUT TAX HAVENS: INCLUSION AND THE "LIBERIA" PROBLEM 70 Emory Law Journal 1657 (2021) There has been a decades-long effort to repair an increasingly fragile international tax system. One reason it has foundered has been what we identify as the Liberia problem. In 2000, the powerful Organization for Economic Cooperation and Development identified Liberia--but not Switzerland--as a tax haven and targeted it for sanctions. It did not... 2021
Bruce Grohsgal THE ALTERATION OF EX ANTE AGREEMENTS BY THE BANKRUPTCY CODE 95 American Bankruptcy Law Journal 713 (Winter 2021) This article proposes an analytic framework for deciding if a pre-bankruptcy (ex ante) agreement is unenforceable post-bankruptcy (ex post). Ex ante contracts are at issue in nearly every bankruptcy case, and ex ante contracting in anticipation of bankruptcy is commonplace. Determining non-enforceability can be difficult, because while ex ante... 2021
Mark Dorosin THE BATTLE OF BRANDY CREEK: HOW ONE BLACK COMMUNITY FOUGHT ANNEXATION, TAX REVALUATION, AND DISPLACEMENT 72 South Carolina Law Review 817 (Spring, 2021) I. Introduction. 817 II. The Plan to Redevelop and Displace. 819 A. The Proposal. 819 B. Legislative Annexation. 820 C. One Sale, and the Community Is Cut in Half. 823 D. The 2007 Tax Reassessment. 825 III. The Community Fights Back. 829 A. Deannexation. 830 B. Reassessment. 834 C. Property Tax Refunds. 837 IV. Annexation, Taxation, and the... 2021
  The CFPB Enters Consumer Bankruptcy 41 Bankruptcy Law Letter 1 (October 1, 2021) In late 2020, Senator Elizabeth Warren and House Judiciary Committee Chairman Jerrold Nadler introduced the Consumer Bankruptcy Reform Act of 2020 (the CBRA or Act).[ ] The Act presents a wholesale restructuring of the consumer bankruptcy process. It proposes, among other things, to consolidate chapters 7 and 13 into a unified chapter 10 process,... 2021
Alexander Cirkovic Koban THE DISPARATE TREATMENT OF DEBTORS IN COURTS OF EQUITY: WHY THE DENIAL OF PAYCHECK PROTECTION PROGRAM FUNDING TO DEBTORS IN BANKRUPTCY CONSTITUTES DISCRIMINATORY TREATMENT UNDER SECTION 525 OF THE BANKRUPTCY CODE 29 American Bankruptcy Institute Law Review 283 (Summer, 2021) C1-2Table of contents Introduction. 285 I. Protection Against Discriminatory Treatment by Governmental Units Under the Bankruptcy Code. 286 A. Under 11 U.S.C. § 525(a), a Governmental Unit May Not Discriminate Against a Person That Is or Has Been a Debtor. 286 II. The CARES Act and the Interim Final Rule. 288 A. The Purpose of the CARES Act Was,... 2021
Bruce Grohsgal THE LONG STRANGE TRIP TO A CERTAINTY OF HOPELESSNESS: THE LEGISLATIVE AND POLITICAL HISTORY OF THE NONDISCHARGE OF STUDENT LOANS IN BANKRUPTCY 95 American Bankruptcy Law Journal 443 (Fall, 2021) The bankruptcy statute bars the discharge of a student loan unless the debtor proves undue hardship. Courts have construed this to mean perpetual impoverishment or a certainty of hopelessness. This harsh restriction stands in stark contrast to the elemental bankruptcy policy of a fresh start and furthers no countervailing policy. The stated... 2021
Artika R. Tyner THE RACIAL WEALTH GAP: STRATEGIES FOR ADDRESSING THE FINANCIAL IMPACT OF MASS INCARCERATION ON THE AFRICAN AMERICAN COMMUNITY 28 George Mason Law Review 885 (Spring, 2021) The wealth gap between blacks and whites is projected to take 228 years to bridge, which may appear to be an insurmountable challenge. Yet, identifying the challenge and facing the reality of its contributing factors is the first step towards addressing the issue. Economists and scholars have identified many contributing factors influencing this... 2021
Dorothy A. Brown THE SOUTH BRONX HAS SOMETHING TO SAY: SYMPOSIUM KEYNOTE 72 South Carolina Law Review 617 (Spring, 2021) My book, The Whiteness of Wealth, was recently published by Crown. It looks at how systemic racism and federal tax policies compound our racial wealth gap. My book is based on my research that began with an invitation in the mid-1990s from Karen Brown and Mary Louise Fellows, who were editing a book called Taxing America. My chapter, entitled The... 2021
David S. Miller THE TAX GUIDE TO OFFSHORE LENDING 74 Tax Lawyer 523 (Spring, 2021) The Article explains the various structures that permit offshore funds with U.S. managers to originate loans without the fund or its investors being subject to any meaningful amount of U.S. tax. The Article also discusses a legislative change that would render these structures moot. L1-2Table of Contents I. The Rise of Nonbank Lending. 525 II.... 2021
Alexander Gouzoules "UNDUE HARDSHIP" AND UNINSURED AMERICANS: HOW ACCESS TO HEALTHCARE SHOULD IMPACT STUDENT-LOAN DISCHARGE IN BANKRUPTCY 69 Emory Law Journal Online 2019 (2020) American student-loan debt has reached a staggering sum. Student loans rank below only housing as the second-largest form of household debt, with $1.4 trillion outstanding. From 1990 to 2016, average college tuition rose by 57% at private universities and 93% at public ones, an increase both enabled by and contributing to the growth of student... 2020
Francine J. Lipman , Nicholas A. Mirkay , Palma Joy Strand #BLACKTAXPAYERSMATTER: ANTI-RACIST RESTRUCTURING OF U.S. TAX SYSTEMS 46 Human Rights 10 (2020) The world has witnessed the brutal suffocation of George Floyd on a concrete sidewalk in Minneapolis. While this is but one more example of centuries of relentless violence against Black people, many are hoping that this tragic death will be a catalyst for meaningful change. Throughout the world, rallies, marches, and vigils have filled public... 2020
Brian Mogck A PROPOSAL FOR POLICE REFORM: REQUIRE EFFECTIVE ACCOUNTABILITY MEASURES IN POLICE UNION CONTRACTS AS A CONDITION OF TAX-EXEMPT STATUS 8/7/2020 University of Chicago Law Review Online 1 (August 7, 2020) In the wake of the May 25 police killing of George Floyd in Minneapolis, government leaders across the nation are urgently considering reforms that might prevent police brutality. Policy analysts have suggested changes to federal, state, and local laws to improve transparency for police departments and accountability for officers. Proposals have... 2020
Edward A. Zelinsky APPLYING THE FIRST AMENDMENT TO THE INTERNAL REVENUE CODE: MINNESOTA VOTERS ALLIANCE AND THE TAX LAW'S REGULATION OF NONPROFIT ORGANIZATIONS' POLITICAL SPEECH 83 Albany Law Review 1 (2019-2020) In Minnesota Voters Alliance v. Mansky, the U.S. Supreme Court struck on First Amendment grounds Minnesota's political apparel ban. This law prohibits individuals from wearing political badges, political buttons, or other political insignia . at or about [any] polling place. The Minnesota statute, the Court held, unreasonably restricts... 2020
John Patrick Hunt BANKRUPTCY AS CONSUMER PROTECTION: THE CASE OF STUDENT LOANS 52 Arizona State Law Journal 1167 (Winter 2020) Over 300,000 student loan borrowers have applied to the Department of Education for administrative relief from federal student loans on the ground that they were deceived or otherwise victimized by their schools. The Department adopted relatively borrower-friendly rules for this process in 2016. But under Secretary DeVos, the Department changed... 2020
Samir D. Parikh BANKRUPTCY TOURISM AND THE EUROPEAN UNION'S CORPORATE RESTRUCTURING QUANDARY: THE CATHEDRAL IN ANOTHER LIGHT 42 University of Pennsylvania Journal of International Law 205 (Fall, 2020) For the last decade, the European Union (EU) has been reconceptualizing its corporate restructuring framework with the hope of bolstering capital markets and improving cross-border lending. Unfortunately, the system remains plagued by two intractable problems: divergent substantive law at the Member State level and jurists unaccustomed to guiding... 2020
Jonathan Barry Forman , Roberta F. Mann BORROWING FROM MILLENNIALS TO PAY BOOMERS: CAN TAX POLICY CREATE SUSTAINABLE INTERGENERATIONAL EQUITY? 36 Georgia State University Law Review 799 (Spring, 2020) C1-3Table of Contents L1-2Introduction . L3801 I. Sustainable Intergenerational Justice and Tax Policy. 803 A. What Is Sustainable Intergenerational Justice?. 803 B. How Can Tax Policy Influence Sustainable Intergenerational Justice?. 806 1. The Resources of U.S. Households. 806 2. Taxes Can Influence the Level of Resources that Are Available to... 2020
Nathalie Martin BRINGING RELEVANCE BACK TO CONSUMER BANKRUPTCY 36 Emory Bankruptcy Developments Journal 581 (2020) This Paper was presented at the Seventeenth Annual Emory Bankruptcy Developments Journal Symposium in February of 2020. Less than a month later, all or most travel had ceased and many of us began the process of social distancing and restructuring our lives in the face of the coronavirus. No one could have predicted this event and its effects on the... 2020
Martin G. Vallespinos CAN THE WTO STOP THE RACE TO THE BOTTOM? TAX COMPETITION AND THE WTO 40 Virginia Tax Review 93 (Fall, 2020) In this article, I analyze the interaction between income tax competition and the multilateral trade regime. I argue that several forms of tax competition such as special tax zones (STZs), export tax incentives, participation exception, profit shifting toleration, and tax havens are distortive to international trade and therefore should be policed... 2020
Anthony J. Casey CHAPTER 11'S RENEGOTIATION FRAMEWORK AND THE PURPOSE OF CORPORATE BANKRUPTCY 120 Columbia Law Review 1709 (November, 2020) A fundamental question for corporate bankruptcy law is why it exists in the first place. Why are there special rules that apply only in financial distress? The conventional law-and-economics answer--known as the Creditors' Bargain Theory--identifies two core purposes of bankruptcy law: recreating a hypothetical ex ante bargain and respecting... 2020
Blaine G. Saito COLLABORATIVE GOVERNANCE AND THE LOW-INCOME HOUSING TAX CREDIT 39 Virginia Tax Review 451 (Spring, 2020) The Low-Income Housing Tax Credit (LIHTC) is the largest federal program focused on increasing the supply of affordable housing. The credit is designed as a collaboration among the federal government, states, localities, developers, and investors. But it is not meeting its goals. Budget hawks have noted that costs have increased while units have... 2020
Carlo Garbarino COSMOPOLITAN RIGHTS, GLOBAL TAX JUSTICE, AND THE MORALITY OF COOPERATION 23 Florida Tax Review 743 (Spring, 2020) This Article addresses two related first-order questions about morality that enable us to discern solutions that address second-order questions in the specific policy context of regulation of tax competition and BEPS: (1) what kind of justice conception has sufficient normative support to undergird regulation attempts of this global phenomenon to... 2020
Johnny Rex Buckles CURBING (OR NOT) FOREIGN INFLUENCE ON U.S. POLITICS AND POLICIES THROUGH THE FEDERAL TAXATION OF CHARITIES 79 Maryland Law Review 590 (2020) The 2016 presidential election spawned journalistic accounts igniting great concern across the political spectrum that foreign actors had been interfering with America's democracy. Foreign engagement with politically active nonprofit organizations has contributed to the perceived problem. Although tax-exempt charitable organizations described in... 2020
Simon de Carvalho DOES THE TAX CODE BELIEVE WOMEN?: REEXAMINING 26 USC § 104(A)(2) IN THE #METOO ERA 87 University of Chicago Law Review 1345 (July, 2020) Since 1918, the tax code has included 26 USC § 104(a)(2), an exclusion from gross income for civil lawsuit damages for personal injuries or sickness. In 1996, by adding one word--physical--to the provision (twice), Congress narrowed the exclusion's scope dramatically. Now, damages compensating for a broken arm (a personal physical injury) are... 2020
Caroline Bruckner DOUBLING DOWN ON A BILLION DOLLAR BLIND SPOT: WOMEN BUSINESS OWNERS AND TAX REFORM 9 American University Business Law Review 1 (2020) I. Introduction. 1 II. Women Business Owners as an Economic Force. 8 A. Most Women-Owned Firms Are Small Business Service Firms. 9 B. Women-Owned Firms Still Encounter Growth and Access to Capital Challenges. 13 III. Data on Women Testifying Before the Tax-Writing Committees. 16 IV. TCJA & Small Business Tax Expenditures. 21 A. Section... 2020
Pamela Foohey , Robert M. Lawless , Deborah Thorne DRIVEN TO BANKRUPTCY 55 Wake Forest Law Review 287 (2020) Over the last ten years, 15.1 million people owning 16.4 million cars filed for bankruptcy. These cars provided access to work, education, medical care, childcare, food, and other life necessities. They were also major household investments, the most expensive asset most bankruptcy filers owned other than a house. Using original data from the... 2020
Reuven Avi-Yonah, Orli Avi-Yonah, Nir Fishbien, Haiyan Xu FEDERALIZING TAX JUSTICE 53 Indiana Law Review 461 (2020) The United States is the only large federal country that does not have an explicit way to reduce the economic disparities among more and less developed regions. In Germany, for example, federal revenues are distributed by a formula that takes into account the relative level of wealth of each state (the so-called Finanzausgleich, or fiscal... 2020
Rafael I. Pardo FINANCIAL FREEDOM SUITS: BANKRUPTCY, RACE, AND CITIZENSHIP IN ANTEBELLUM AMERICA 62 Arizona Law Review 125 (Spring, 2020) This Article presents a new frame of reference for thinking about how the federal government facilitated citizenship claims by free people of color in the antebellum United States. While scholars have accounted for various ways in which free black litigants may have made such claims, they have not considered how the Bankruptcy Act of 1841 enabled... 2020
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