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Paul L. Caron
Dean
Pepperdine Caruso
School of Law

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  • Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal

    Volume 26, Number 78 (October 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

  • Teaching Tidbit of the Week: Review Student-Initiated Practice Exams Upon Request?

    With this Teaching Tidbit, I move into my second year of blogging about teaching ideas. In this post, I explain why I have changed my practice of being willing to review practice answers to my past exam questions of any student who asks to, instead, structuring frequent opportunities for practice and feedback for all my students.

    For many years, I let my students know that I was willing to review as many practice exam answers as any student was willing to write and submit to me. I did require them to meet with me to hear my thoughts as I reviewed their answer, something I learned from Professor Mark Wojcik of the University of Illinois Chicago, because I found that they understood my comments better when they could ask questions and I could explain my comments. Nevertheless, I have discontinued my practice of reviewing individual student-initiated practice exams.

    In my recent post on discontinuing grade bumps, I explained that I believed that my practice of giving grade bumps was rewarding privilege or, at least, self confidence. In other words, the students who were most significantly contributing to class discussions were students who were comfortable being wrong in front of their peers. 

    I decided to discontinue reviewing student-initiated practice exams when I realized that the same privilege preferencing may be going on in terms of which students feel comfortable asking me to review their practice exams. 

    Of course, because I believe frequent practice and feedback is the most critical prerequisite to learning the analytical skills I teach, I am not willing to abandon practice exams. Consequently, I have two new practices. First, I integrate bar exam-style multiple choice questions in every class session I teach. I pass out cards that have A, B, C, and D on them, and I ask my students to hold up an answer to each question, sometimes as a group and sometimes as individuals, to each question. Second, and, at the end of each unit (e.g., formation, contract defenses, parol evidence rule), I require students, as part of their class preparation, to answer in writing former exam questions that test issues in the doctrinal area. I devote class time to reviewing the correct analysis of the problem, sometimes by providing a model answer, sometimes by having students review a peer’s answer using a rubric or model answer, and, occasionally, by structuring an oral argument. In many instances, I have my students turn in their answers, but I do not do a full review. Finally, before my midterms and finals, I host optional review sessions in which I review additional past exam questions. As a result of these practices, in my contracts class for example, my students have a chance to answer roughly 30 exam-like multiple-choice questions and to complete and see model answers for roughly 15 former essay exam questions.

    I do still meet with any student who would like me to review their midterms and coach them on performing better in my class. As readers of my teaching tidbit on supporting students who are disappointed by their midterm grades know, however, in preparation for my meeting with them, each student must read the 3-5 highest scoring answers to the midterm, review their own individual scoresheet and my comments on it, review my handout on common student errors, and come to the meeting with a plan to improve their grade in my class.

    READ MORE
  • Zidar and Zwick: “There’s a Much Better Way to Make Rich People Pay Their Share”

    Owen Zidar (Princeton) and Eric Zwick (Chicago Booth) have a new Op-Ed in the New York Times titled “There’s a Much Better Way to Make Rich People Pay Their Share.” From the piece:

    Policymakers keep adding groups to the list of loophole beneficiaries: incumbent homeowners, venture capital and private equity partners, everywhere millionaires, heirs and, in the case of Prop 40, everyone worth less than $1 billion. At the other end of the spectrum, tipped workers, contractors, overtime workers and older people now benefit from additional tax exclusions. If everyone feels that someone else is getting a better tax deal, it undermines faith in the entire system and makes everyone more resentful about participating.

    For both these reasons and more, if California voters are looking for large reservoirs of undertaxed wealth, a much better, bigger target lies right beneath their feet.

    The original sin underlying California’s tax structure is Prop 13, the 1978 law that rewrote the rules of property ownership. Getting rid of it would be a more efficient and durable way to make the rich pay their fair share.

  • Bar Pass Rates Drop Across the Nation

    The ABA Journal and others have the details:

    Overall passage rates for the July 2026 bar exam fell in 37 states compared with a year earlier, according to the National Conference of Bar Examiners.

    As of Tuesday, the NCBE’s tally shows only four of the 31 jurisdictions that used the legacy Uniform Bar Exam and have released their results reported a better pass rate than July 2025, while one state had the same rate. There are nine states classified as non-UBE that use independent designs for their exam, and seven of those states saw drops in pass rates this year; one state held steady, and another has not reported results. Of the six states offering the new NextGen Uniform Bar Exam, four saw increased bar pass rates.

    In California, less than half the candidates—48.3%—passed the bar in July, a drop from 54.8% last year. That’s the lowest pass rate to date of any U.S. jurisdiction that has reported results.

    Julianne Hill, Bar Pass Rates Drop in 37 States, ABA Journal, November 3, 2026; see also Karen Sloan, Lawyer Bar Exam Pass Rates Plummet in California, Other Large States, Reuters, November 2, 2026; Ma Fatima, Bar Exam Pass Rates Plunge in California and Major States, JD Journal, November 3, 2026; Kathryn Rubino, Bar Exam Pass Rates Tanked This Summer, And Not Just In California, Above The Law, November 2, 2026.

  • National Jurist: Top law schools for criminal law

    Top law schools for criminal law

    School NameHonor Roll
    Baylor UniversityA-
    Brigham Young UniversityA-
    Brooklyn Law SchoolA+
    Cardozo School of LawA+
    Case Western Reserve U.A+
    Chapman Fowler School of LawA-
    Chicago-Kent College of LawA-
    Cleveland State UniversityA
    DePaul UniversityA-
    Drake UniversityA-

  • Brunson: Shareholder Democracy, Dual-Class Equity Structures, and Pass-Through Taxation

    Samuel Brunson (Loyola-Chicago) has published a new piece on SSRN, “Shareholder Democracy, Dual-Class Equity Structures, and Pass-Through Taxation.” Here’s the abstract:

    For more than a century, some corporate founders have wanted to maintain control of their corporations, even after the corporation enters the public market. Many have consolidated around one idea: providing a separate class of common stock with multiple votes per share to the insiders who want to maintain control. These supervoting shares allow insiders to maintain control at a lower cost than acquiring a majority of the outstanding common stock. The control supervoting shares provide to insiders allows them to follow their idiosyncratic vision, even where that delays the corporation’s profitability. It also allows passive investors who do not care about control to invest solely in the corporation’s revenue.

    These benefits come at a cost, though. Supervoting shares effectively eliminate shareholder democracy, including the ability of shareholders to police management and hold it responsible. The benefits flow primarily to the insiders who hold supervoting shares, while the costs are spread broadly, not only on shareholders but, sometimes, on society at large. As a result, insiders have an incentive to overuse supervoting shares.

    This overuse has become significantly more salient since Google went public in 2004. Today, a significant portion of technology companies include a class of supervoting common shares in their public offerings.

    In this Article, I propose that the federal income tax treat classes of supervoting shares as quasi-pass-through interests. That is, rather than wait until a corporation distributes dividends, holders of supervoting shares should include their pro rata share of net corporate income in their gross income in the year the corporation earns that income, irrespective of whether it distributes that income or not. By requiring shareholders of supervoting shares to include their pro rata share of corporate income in their gross income every year, the tax law would increase the net present cost of owning such shares and force would-be supervoting shareholders to evaluate whether having an outsized voting interest in the corporation is worth the cost. I also look at whether this pass-through treatment meets the possibly constitutional realization requirement and determine that, under recent Supreme Court precedent, it does.

  • For Bar Exam – Grades Matter More Than Course Selection

    From the National Jurist:

    The course registration screen is open, and there is one spot left in your schedule. A clinic could give you experience with real clients. An elective could help you explore a career. Another bar-tested subject might help you sleep at night. Which choice will help you pass?

    An AccessLex Institute study offers a useful starting point: Pay closer attention to what you are learning in the courses you take. Simply adding another subject to your transcript has a much smaller relationship with bar success than how well you perform in class.

    Researchers Jason Scott, Rob Hunter and Andrea Pals examined records for 13,115 graduates from 36 ABA-approved law schools who took the bar exam between 2015 and 2023. Their report, “What Matters for Bar Success: Doctrinal Performance, Coursework Exposure, and First-Time Bar Passage,” found that performance in doctrinal courses was the strongest and most consistent predictor of passing on the first attempt.

    The Editors, Law School Grades Matter More than Course Selection for Bar Exam Success, Study Finds, The National Jurist, November 3, 2026.

  • Update on Tariff Challenges

    Challenges to President Trump’s various invocation of tariff policies have multiplied, and I figured I would give an update on where each of the challenges currently stands.

    Section 122 Tariffs

    These were the tariffs that were imposed in the wake of the President’s loss in Learning Resources, Inc. v. Trump. They expired after 150 days (i.e., on July 24, 2026), but litigants challenged the lawfulness of the tariffs in the Court of International Trade, which ruled against the government. On appeal, however, the Federal Circuit stayed the CIT’s ruling, and the matter is currently pending. The government has filed its opening brief, the challengers have fired their respective response briefs, and the government’s reply brief is due on November 12. (The deadline for the reply brief was delayed by 30 days because the Department of Justice appears to be slightly understaffed; according to the request for an extension for time, the attorneys working for the government on this case were also working on appellate briefs or oral arguments in about two dozen other cases with deadlines in the next month.)

    (For previous TaxProf Blog coverage of this case, see this post analyzing the challenge, this post summarizing the judgment by the CIT, and this post summarizing the Federal Circuit’s per curiam stay pending appeal.)

    Section 301 Tariffs

    Coinciding with the expiration of the section 122 tariffs, the Trump administration imposed “forced-labor” tariffs on virtually every country in the world under the auspices of section 301. A number of lawsuits ensued challenging the tariffs, and the Court of International Trade chose Learning Resources, Inc. v. United States as the sample case. The case was fully briefed in September and heard by a three-judge panel on September 30. The panel subsequently ordered supplemental briefing on October 2 on four questions relating to various statutory and procedural issues relating to the case (including whether vacatur would be the appropriate remedy if it finds that the government did not lawfully impose tariffs under the statute), and the parties filed their briefs in response on October 16. Accordingly, this case has been fully briefed and awaits a decision by the CIT.

    (For previous TaxProf Blog coverage of this case, see this post analyzing the initial challenge and this post summarizing the states’ challenge.)

    Section 338 Tariffs

    As tensions have escalated between President Trump and our second largest trading partner, Canada, the Trump administration pulled out section 338 from the remains of Smoot-Hawley to impose 50% tariffs on certain items imported from Canada. At long last, those tariffs have been challenged in the Court of International Trade as a proposed class action, and over at The Dispatch, Ilya Somin (George Mason) describes the outlines of the lawsuit. From the piece:

    Courts have already ruled against two avenues President Donald Trump used to impose his tariff regime. That hasn’t stopped his efforts to attempt to deploy obscure or outdated trade law provisions to justify new import levies.

    His latest tool is the Smoot-Hawley Tariff Act of 1930, the notorious legislation that gravely exacerbated the Great Depression. Section 338 of that law is the basis of Trump’s massive 50 percent tariffs on a variety of Canadian imports, including motor vehicles, furniture, dairy products, and more. On October 20, Gellert Global Group Corp., a major food importer and producer based in New Jersey, filed the first lawsuit challenging those tariffs before the U.S. Court of International Trade, the federal court with jurisdiction over tariff cases. 

    Gellert, which imports Canadian cheese subject to the tariffs, is represented by the Liberty Justice Center, a public interest law firm I worked with on the case challenging the massive tariffs Trump imposed under the International Emergency Economic Powers Act (IEEPA). It resulted in the tariffs’ invalidation in February by the Supreme Court, which not only ruled that IEEPA doesn’t authorize tariffs but also emphasized that tariffs are a congressional power, and that the president does not have the power to “impose tariffs on imports from any country, of any product, at any rate, for any amount of time.” The Section 338 tariffs are a similar power grab.

    The CIT established a briefing schedule with a three-judge panel, and the government’s response brief is due December 11, with a reply brief due on January 11.

    (For previous TaxProf Blog coverage of these tariffs, see this post.)

  • Another Law School in El Paso?

    As reported recently: “The University of Texas at El Paso inched closer to launching a law school after the Woody and Gayle Hunt Family Foundation pledged a $5 million matching grant.” See Julianne Hill, $5M Matching Grant Moves University of Texas at El Paso Closer to Opening Law School, ABA Journal, November 2, 2026; Christine Charnosky, University of Texas at El Paso Forges Ahead With Law School Plans, Law.com, October 30, 2026.

    This follows other recent announcements, including plans for new law schools in Northeast Pennsylvania (Misericordia University), in Arizona (Grand Canyon University), and in Texas (University of Austin). As these new schools are launched and as law school applicants are at a current high, it’s worth remembering how other accredited law schools relatively recently closed or ended their JD programs, including Golden Gate Law School (2024), Florida Coastal School of Law (2021), Savannah Law School (2021), Concordia School of Law (2020), Whittier Law School (2019), Charlotte Law School (2018), Arizona Summit Law School (2018), Indiana Tech Law School (2017), and others.

  • Stanford Launches a “Legal Engineering Academy”

    Legal education today is about much more than degrees for practitioners.

    Stanford Law School has launched an Executive Education program focused on “legal engineering.”

    From the program website:

    What is legal engineering?

    Legal engineering is one of the fastest growing areas of hiring and investment across the legal and technology sectors, yet it remains an evolving field.

    At its core, legal engineering sits at the intersection of law, technology, operations, organizational design, product thinking, and governance. It focuses on how legal and business work gets done and how those systems can be redesigned for a world shaped by AI.

    Legal engineers do more than advise organizations about artificial intelligence. They help determine how organizations will use it, govern it, and adapt around it. They design the systems, teams, processes, and institutional structures that make that change possible.

    This program is designed for professionals who want to help define this emerging field. Participants will play a role in shaping how legal engineering develops across industries and institutions.

    Stanford’s related press release is here: “The Rise of Legal Engineering: New Stanford Law School Executive Education Program Prepares Legal Leaders to Build, Govern, and Implement AI” (September 4, 2026).

    An organization that has a longer history of involvement with training and practice in “legal” but not anchored in formal law degrees, certifications from elite law schools, or “leadership,” check out CLOC, the “Corporate Legal Operations Consortium.”

    And now that ClioCon has wrapped up for 2026, read this summary of what happened there.

    To come, perhaps: posts about BA in Law programs at US colleges and universities.

TaxProf Blog delivers timely, insightful coverage of tax law and legal education to inform, connect, and inspire scholars, practitioners, and students.

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