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Paul L. Caron
Dean
Pepperdine Caruso
School of Law

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  • Critical Legal Collective: “Shame on the ABA Council”; Law Professors and Practitioners Denounce Regulator for Abetting Racist Attacks on Legal Education, Democracy, and the Rule of Law

    The American Bar Association Council on Legal Education and Admissions recently suspended a Diversity, equity, and inclusion standard for the accreditation of law schools. The suspension brought this response:

    Press Release

    “Shame on the ABA Council”; Law Professors and Practitioners Denounce Regulator for Abetting Racist Attacks on Legal Education, Democracy, and the Rule of Law

    Read Public Comment Defending Diversity & Inclusion in Legal Education

    FOR IMMEDIATE RELEASE

    CHICAGO — The Critical Legal Collective (CLC) joins partner organizations condemning the ABA Council on Legal Education’s shameful decision to repeal Standard 206. This modest but important standard required accredited law schools to take “concrete steps to cultivate diverse and inclusive learning environments, promote equal opportunity, reduce discrimination, and prepare lawyers to competently serve all communities.” Standard 206 was the ABA Council’s primary mechanism for promoting diversity and inclusion in U.S. law schools and buttressed a decades-long effort to remedy the ABA’s exclusionary legacy.  

    “With the same short-sighted cowardice we’ve witnessed from too many leading universities and law firms,” noted CLC President Athena Mutua, “the ABA Council seems to think it can appease the Trump regime by sacrificing people of color and other sociolegally marginalized groups. This is an embarrassment and betrayal of our principles, institutions and communities. We applaud the four council members who chose not to bend the knee.”

    The Council’s vote to eliminate Standard 206 disregarded the 95% of public comments that urged the law school accreditor to retain and strengthen its diversity and inclusion requirements. This overwhelming response – from a range of legal organizations, practitioners and professors – observed that federal attacks on Standard 206 buttress prolonged efforts by the Trump Administration and its reactionary allies and supporters to purge policies that promote equal opportunity in higher education generally and law schools specifically.  

    The vote unfortunately reveals that the ABA Council is not up for the moment. As 275 law professors and practitioners previously cautioned, repealing Standard 206 will “enable and lend credence to the racist and misogynistic rhetoric and policies that anchor the Trump administration’s assault on our communities, our institutions and our profession. . . . [Y]our decision will communicate that the ABA Council lacks the integrity and courage necessary to serve as our nation’s leading regulator of legal education.”  

    Patrice Sulton, Executive Director of the Center on Race, Inequality & the Law at NYU Law, likewise observed that the ABA Council’s decision to repeal “Standard 206 risks closing doors to some of the brightest problem solvers we have. When access to the legal profession narrows, democracy suffers.” 

    Professor Margaret Montoya, who co-authored a 2009 ABA commissioned Report on the “State of Diversity in the Legal Profession,” denounced the ABA Council for failing to defend its own purported commitments: “In the face of such momentous and deleterious challenges to our place among democracies, this . . . decision to repeal Standard 206 is one piece of the authoritarian mosaic being built day by day and bit by bit.” 

    A group of legal scholars studying professional identity and democacy likewise condemned the ABA Council’s “willing[ness] to sacrifice Standard 206 in the vain hope of appeasing the Trump Administration . . . Appeasement is a losing strategy against authoritarianism. Democracy and the rule of law can die incrementally when institutions charged with their defense comply by degree, as here.” CLC concurred that by voting to “eliminate Standard 206, the ABA Council will be rightly viewed as capitulating to a rightwing movement hostile to civil rights and the rule of law.”

    Marc-Tizoc Gonzalez, Self-Governance Coordinator of Latina and Latino Critical Legal Theory (LatCrit) added, “As with “Big Brother” in Orwell’s novel, 1984, the Trump regime decrees that 2 + 2 = 5, but people of good will are not fooled. Standard 206 was a modest, yet important, effort to remedy the discrimination that the ABA itself engineered earlier in its history. With the ABA Council’s latest capitulation to the Trumpista Department of Education, the regime might allow the Council to retain its longstanding accreditation power, but only so long as it continues to distort the rule of equal justice under law. People of conscience will survive this postfascist regime, including LatCrit, and together we will pick up the pieces and rebuild toward a more perfect union of the many peoples that constitute América.”

    ###

    The Critical Legal Collective is a group of scholars and activists who have come together to protect and advance critical studies in the wake of continuing attacks on critical knowledge and multiracial democracy. It builds partnerships, projects, and power to advance critical knowledge in education and beyond, in pursuit of the promise of multiracial democracy with equal justice for all. 

  • Students in Racially Diverse MBA and Law Classes Earn More

    The more diverse an MBA program or law school is, the higher the median starting salary offered to its graduates, two professors of marketing say in a paper published by the journal Nature. The study included a review of almost 3,400 law school classes at 200 schools over 21 years, starting in 1999. Robb Mandelbaum reported on the study for Bloomberg Law.

    The study finds as follows:

    “We found that MBA and JD students graduating from schools with higher racial diversity were paid higher median salaries than were graduates from less racially diverse institutions . . . . Conversely, lower racial diversity was associated with lower median salaries. Salary data measure the human-capital value of employees in labour markets: the contributions of graduates who are paid more are valued more highly than those of graduates who are paid less by their employers. Because graduates of racially diverse programmes are paid more than are those of less racially diverse programmes, policies that result in reduced racial diversity are likely to decrease learning, lower graduates’ human-capital value and reduce other benefits that can be attributed to diversity (such as cross-racial understanding, the breaking of stereotypes and the remediation of racial injustice).” (footnote omitted).

  • Delmotte: Equality Before Tax Law

    Charles Delmotte (Michigan State) has published “Equality Before Tax Law” in the Washington & Lee Law Review. Here is the abstract:

    The income tax code is riddled with exceptions—exclusions, rate preferences, and deductions—that reduce tax burdens for dominant majorities and powerful interest groups. These carveouts now amount to an astonishing $1.9 trillion, equivalent to seventy-five percent of all federal income tax revenue. By granting policymakers discretion to allocate tax exceptions, the tax system not only invites capture but also the weaponization of taxation against disfavored economic and political groups. Yet despite the central role of these exceptions, tax scholars have not articulated a principle requiring taxation according to general rules.

    This Article draws on philosophy of law to reveal an overarching tax principle that grounds the ideal tax system and supports the elimination of most exceptions. Equality before the law requires that laws are general and apply to the broadest possible category of individuals. This Article examines how this principle reshapes the three fundamental choices in tax design: the choice of the tax base, the structure of the rate schedule, and the adoption of special provisions, such as deductions. First, the tax base should be broad and encompass general economic events or situations that anyone may encounter, e.g., income or consumption. Second, the rate structure should be uniform, applying the same tax schedule to every tax base. Third, there should be no deductions that reduce final tax liabilities between taxpayers.

    This Article is the first to reveal the philosophical foundations of a broad base and a uniform rate in tax law. Upholding equality before tax law advances the twin aims of tax law—raising revenue and doing so equitably—while also providing safeguards against the threats of capture and political weaponization. This Article further shows that equality before the law mandates replacing targeted social welfare measures in tax law into universal welfare programs on the spending side. This will boost the overall redistributive force of the tax-and-transfer system as a whole.

  • Dynan, Elmendorf, and Gullo on Federal Discretionary Spending

    Karen Dynan (Harvard), Douglas Elmendorf (Harvard), and Theresa Gullo (Arbroath Associates) have a new NBER working paper, “The Federal Government’s Discretionary Spending” (May 2026). Here is the abstract:

    This paper examines federal discretionary spending, including its place in the overall budget, its composition, and the economic and political forces shaping its size. Both defense and nondefense discretionary spending show no trend relative to national output over the past three decades, reflecting underlying factors rather than explicit targets. This stability implies a less favorable fiscal outlook than appears in official projections. Because discretionary spending is generally set annually, it will face continuing pressure from concerns about rising federal debt, a challenge compounded by the erosion of the structured budget process envisioned in the Budget Act fifty years ago.

  • Reports: Trump To Drop Anti-Weaponization Fund Plans

    Marc Caputo, “Scoop: Trump admin plans to drop ‘weaponization’ fund” (Axios):

    The Trump administration plans to drop its controversial $1.8 billion “weaponization” fund the president sought to compensate alleged victims of prosecutorial conduct under his predecessor, two senior administration officials told Axios.

    “It’s dead for now,” one of the sources said. [ . . . . ]

    The White House’s discussions about dropping the fund came after two federal judges weighed in against the fund on Friday.

    U.S. District Judge Leonie M. Brinkema of the Eastern District of Virginia halted the disbursement of money from it.

    U.S. District Judge Kathleen Williams in the Southern District of Florida announced she would launch an inquiry.

  • UNC Appoints Dean

    Andy Hessick has been named the permanent dean of the UNC School of Law. Hessick, the Judge John. J. Parker Distinguished Professor of Law, previously served as associate dean for strategy and planning under former dean Martin Brinkley. He stepped into the interim role after Brinkley stepped down last year.

  • Tennessee Announces Interim Dean Selection

    Professor Paula Schaefer, Art Stolnitz Distinguished Professor of Law, has been selected to serve as interim dean of the Winston College of Law, beginning July 1, 2026. She will succeed Lonnie T. Brown, Jr., who has been named dean of Temple University’s Beasley School of Law. 

  • Crypto Lawsuits Seek to Shape Tax Treatment of Newly Made Tokens

    James Matheson (Bloomberg Law): Crypto Lawsuits Seek to Shape Tax Treatment of Newly Made Tokens

    Two federal court cases are serving as the testing grounds for when certain kinds of newly created cryptocurrency become taxable income, in an area where some legal observers say regulators haven’t yet established clear rules.

    The cases, Jarrett v. United States and Rogovy v. Commissioner, are brought by cryptocurrency advocates challenging the IRS’s treatment of digital asset activity. The cases could sidestep current IRS guidance, said Omri Marian, a professor at the University of California, Irvine School of Law who focuses on taxation and blockchain technology.

    (more…)
  • U.S. Supreme Court Denies Review of Florida v. California

    Perry Cooper (Bloomberg Law): Supreme Court Stays Out of Florida’s Tax Dispute With California

    The US Supreme Court declined to take the unusual step of hearing a tax dispute among two states—in this case, Florida alleging a California rule deprives it of tax and investment revenue.

    Florida filed a motion for leave to file a bill of complaint asking the high court to block California’s requirement that businesses exclude proceeds from “substantial and occasional” sales from their state tax returns, which Florida says distorts the taxable income California can lay claim to regarding multi-state businesses.

    Justice Clarence Thomas, joined by Justice Samuel A. Alito Jr., dissented, arguing that federal law doesn’t give the court discretion to decline to decide cases within its original jurisdiction.

    The case is Florida v. California , U.S., No. 22o163, review denied 6/1/26

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