Vol. 51, Issue 1, 2023

Dedication to Volume 51.

This note explores the tax treatment of NFTs and proposes an addition to Ohio's current Streamlined Sales and Use Tax Agreement to ensure Ohio captures NFTs sales under this statute.

This note explores federal state preemption, the Department of Labor's payroll practice exemption to ERISA, and an emerging circuit split concerning such exemption.

This lecture was delivered as the 42nd John E. Sullivan Lecture at the Ohio Statehouse in 2021. It discusses the expanding regulatory state and the need for a strong judiciary.

This article explores the difficulties of licensing new lawyers and proposes a model based on social work licensing. It supports an inclusive approach to reduce barriers into the legal profession.