a surfer in front of the malibu pier on a sunny day

Paul L. Caron
Dean
Pepperdine Caruso
School of Law

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  • NY Times: How Ben Sasse Is Living Now That He Is Dying

    New York Times, How Ben Sasse Is Living Now That He Is Dying:

    How would you live if you knew when you were going to die?

    When Ben Sasse announced last December that he had been diagnosed with Stage 4 pancreatic cancer, he called it a death sentence, but he noted that he’d had one before the cancer too. We all do.

    Sasse served the state of Nebraska in the U.S. Senate for eight years as a high-minded and, by his own account, sometimes ineffectual conservative. Then he quit politics to become the president of the University of Florida, pursuing a different model of civic reform.

    Now he’s facing mortality.

    For Sasse, the advance of his cancer has brought clarity, sharpening his focus on his wife and three children, and the God whom he expects to shortly meet.

    At the same time, he’s doing a lot of talking. He’s running his own podcast, titled “Not Dead Yet,” and he’s doing interviews like this one about what life is like on the threshold of the undiscovered country. …

    Ross Douthat: [T]ell me how you’re thinking about your relationship to [your kids] and your own family life in the shadow of death. … For the listener or viewer who … doesn’t believe in God and finds your cosmic optimism admirable but maybe thinks that you’re deluding yourself on the brink of actual finitude, what would you say to that person.

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  • The Upsurge In Gen Z Catholic Converts: ‘The Most Punk-Rock Thing I Could Do’

    Washington Post: Awakening, by Matthew Schmitz (Co-Founder, Compact):

    What explains the upsurge in Catholic converts, many of whom seem to be young? One factor, Julia Yost suggests below, is the importance of images for a generation raised on TikTok. If we’re becoming a postliterate society, it will be hard for a textual faith such as Protestantism to compete with the pomp and dumbshow of popery.

    Washington Post: Why Catholic Converts Are Surging With an Unexpected Demographic, by Julia Yost (First Things):

    [T]he recent wave of converts is best understood as a response to religious decline. In a secularizing world, becoming Catholic has a rebellious cachet.

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  • Easter Monday: The Rebellious Act of Rolling Back the Stone

    Christianity Today: The Rebellious Act of Rolling Back the Stone, by Richard Mouw (Former President, Fuller Theological Seminary):

    Mary Magdalene’s role in the Easter story certainly deserves an upgrade. Another time in the ancient past, the Lord searched for a woman in a garden. On that occasion, the woman and her husband hid from their Creator. Many Eves later, the risen Lord looked for a weeping woman in a garden, and he gently called her by name. Mother Eve had rejected God’s authority in response to the Serpent’s challenge to her to be her own god. On Easter morning, this daughter of Eve met her Lord in the garden and cried out to him through her tears: “Rabboni!” (teacher).

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  • The T11 Has Replaced the T14 in the U.S. News Law School Rankings

    Stuart Benjamin (Duke), The US News T14 Is Dead, and Has Been Replaced by the T11 (or, if You Prefer, the T10 with 11 Members):

    To state the obvious, many people put a lot of weight (far too much weight, in my view) on the US News law school rankings. Good evidence of this is the prevalence of the term “T14.” The label arose in the 1990s when people noticed that the same 14 law schools—and only those 14—occupied the top 14 spots in every US News overall ranking starting with the first one in 1990. … That is, not only were these 14 schools always in the top 14, but no other school even tied for 14th.

    That pattern continued with remarkable regularity through the rankings released in 2022, with three tiny exceptions noted below. …

    Between its 2022 and 2023 law rankings, US News changed its methodology considerably, moving toward more objective metrics and away from spending per student—a metric that wasn’t reported to the ABA and could easily be manipulated. We now have four years of rankings under the new regime, and a few things have become clear:

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  • Newton: Tenure Mismatch Theory —Rethinking Federal Housing Subsidies Through Property Law

    Deanna Newton (Pepperdine), Tenure Mismatch Theory: Rethinking Federal Housing Subsidies Through Property Law, 80 Tax L. Rev. ___ (2026):

    Researchers estimate that the United States has “3.8 million fewer homes” than are needed; yet, existing housing subsidies often fail to produce long-term affordable housing. This Article makes two novel contributions to the literature by positioning the problem at the intersection of property law and tax law. It argues that the failure of federal housing subsidies is not merely a problem of inadequate funding, poor targeting, or lax oversight, but a legal design problem rooted in the interaction of property law and tax law.

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  • 2026-27 U.S. News Contracts/Commercial Law Rankings

    The new 2025-26 U.S. News Contracts/Commercial Law Rankings include the contracts/commercial law programs at 195 law schools (the faculty survey had a 47% response rate). Here are the Top 50:

    RankSchool
    1Harvard
    1Stanford
    1Chicago
    4Columbia
    4NYU
    6Penn
    6Yale
    8Cornell
    8Michigan
    8Virginia
    11Duke
    11Georgetown
    11Northwestern
    11UC-Berkeley
    15Vanderbilt
    16UCLA
    16Minnesota
    18North Carolina
    18Texas
    20Emory
    20Iowa
    22Illinois
    22Notre Dame
    22USC
    22Washington University
    26Ohio State
    26William & Mary
    28Fordham
    28Indiana (Maurer)
    28UC-Davis
    28Georgia
    28Miami
    28Tennessee
    28Wake Forest
    35Boston College
    35Boston University
    35Florida State
    35Texas A&M
    35Tulane
    35UC-Irvine
    35Florida
    42Arizona State
    42George Washington
    42Alabama
    42UC Law SF
    42Colorado
    42Houston
    42University of Washington
    42Wisconsin
    42Washington & Lee

    2026-27 U.S. News Specialty Rankings:

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  • Eyal & Soled: Tax Bias in AI Gambling

    Mirit Eyal (Alabama) & Jay A. Soled (Rutgers), Smart Bets, Unequal Odds: A Case Study of Tax Bias in AI Gambling:

    In the age of mobile wagering apps and algorithmic predictions, gambling has become ubiquitous, frictionless, and increasingly driven by artificial intelligence. This shift has been further accelerated by the emergence of AI-governed event-contract platforms that blur the line between gambling, prediction markets, and financial derivatives. Yet, while most participants lose money or break even, the federal tax system frequently taxes them as if they have realized economic gain.

    How so? High-income and sophisticated taxpayers are more likely to itemize deductions and offset gambling winnings with losses, while low- and middle-income taxpayers typically claim the standard deduction and receive no such offset. As a result, two taxpayers engaging in identical wagering or event contract activity can face radically different tax liabilities, including taxation on phantom income and the loss of other tax benefits. These disparities are exacerbated in AI-driven markets, where rapid, high-frequency transactions generate taxable “wins” divorced from economic reality.

    This Article exposes how the rise of AI-powered gambling and event-contract platforms has amplified a structural inequity embedded in the Internal Revenue Code.

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  • 2026-27 U.S. News Constitutional Law Rankings

    The new 2026-27 U.S. News Constitutional Law Rankings include the constitutional law programs at 195 law schools (the faculty survey had a 49% response rate). Here are the Top 50:

    RankSchool
    1Yale
    2Harvard
    2Stanford
    2Chicago
    5Columbia
    5NYU
    5Michigan
    8Georgetown
    8UC-Berkeley
    8Virginia
    11Penn
    12Cornell
    13Duke
    13UCLA
    15Northwestern
    15Texas
    17William & Mary
    18Vanderbilt
    19Boston University
    19UC-Davis
    19Minnesota
    19Notre Dame
    19Washington University
    24North Carolina
    24Wisconsin
    26Boston College
    26Emory
    26Fordham
    26George Washington
    26UC-Irvine
    26USC
    32Ohio State
    32San Diego
    34Alabama
    34Florida
    34Georgia
    34Washington & Lee
    38Arizona State
    38Illinois
    40Florida State
    40Indiana (Maurer)
    40Texas A&M
    40University of Arizona
    40Colorado
    40Maryland
    40Utah
    47BYU
    47Brooklyn
    47Pepperdine
    47UC Law SF
    47Iowa
    47Wake Forest
    47Cardozo

    2026-27 U.S. News Specialty Rankings:

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  • McCormick-Unilever and the Next Wave of Reverse Morris Trust Deals

    On March 31, 2026, Unilever PLC announced the combination of its foods division (Foods) with McCormick & Company. The deal would unite brands such as Knorr (bouillon), Hellmann’s (mayonnaise), and Marmite (yeast extract) with McCormick’s popular spice and condiment lines—a “global flavor powerhouse.”

    Although food company mega-mergers have a checkered history, some prognosticators are bullish on the McCormick-Unilever transaction (others aren’t). This optimism stems, in part, from the transaction’s tax structure—a reverse Morris Trust (RMT) with a 9.9% interest retained by Unilever in the McCormick-Foods public company. More on the deal structure, the tax stakes, and where this transaction fits in the recent wave of RMTs, below the fold.

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  • Top Law Schools in Government Law?

    As has been posted, National Jurist recently announced its “Top Schools for Government Law.” The methodology is described as follows:

    “preLaw magazine grades law schools based on the breadth of their curricular offerings. The scores are figured as follows: 30% for a concentration, 24% for a clinic, 12% for a center, 12% for an externship, 9% for a journal, 8% for a student group, 5% for a certificate and added value for additional offerings.”

    It is true that the ranking seeks to measure top schools in teaching government law. I wonder what the ranking would be if the rankings considered the number of alums in government employment. It seems that that would be an important factor in being a top law school in government law.

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