Volume 83, Issue 1

Complete Index of Volume 83, Issue 1


Articles

Commander-in-Chief Authority and the Religious Rights of Service Members in Crisis Times: The Vaccine Mandate as a Call for Reincorporating the Standing Army Fears in Jurisprudence and Depoliticizing the Bench


Comments

Lily Pavy



Sailing Into the Sunset? The Unified Gift and Estate Tax Lifetime Exemption, Set to Sunset and Revert to Pre-Tax Cuts and Jobs Act Levels in 2026, Says Otherwise

by Jack Aguillard

Introduction

With the federal gift and estate tax lifetime exemption amount currently set to sunset and return to pre-Tax Cuts and Jobs Act levels in 2026,[1] tax and estate planning attorneys and other professionals are facing huge uncertainties. The gross estate threshold amount excluded from the estate tax will essentially be reduced by 50% from $10 million to $5 million.[2] However, these figures are indexed annually for inflation, so the current threshold amount in 2022 is $12.06 million.[3] Although these taxes affect a very small percentage of the American population—roughly only 0.2% of decedents paid the estate tax in recent years[4]—they still create big issues. Specifically, attorneys and advisors in this area will soon be forced to speculate as to whether Congress will revive the current lifetime exemption limit or allow it to sunset, reverting back to the pre-Tax Cuts and Jobs Act amount.

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Junior Associates Selected for Publication in Volume 83

The Louisiana Law Review Volume 82 Board of Editors is proud to announce the Junior Associates selected for publication in Volume 83. The decision process was extremely difficult this year because of the number of well-written student pieces.

Since 1938, the Louisiana Law Review has served as Louisiana’s flagship legal journal and has become a vibrant forum for scholarship in comparative and civil law topics. The Law Review currently ranks in the top 200 student-edited journals, and among the top 50 journals for the highest number of cases citing to a law review. Louisiana Law Review scholars have been recognized around the world for their contributions to both common and civil law doctrine. Publication with the Louisiana Law Review is an incredible honor, and we congratulate those selected for publication. 

Jack AguillardGetting on Board: Resolving the Louisiana Supreme Court’s International River Decision that Missed the Boat

Eric AlbornOne Buzz: Is a Single Text Message Enough to Confer Article III Standing under the TCPA?

Jennifer BakerExpanding the Bounds of the Public Forum Doctrine for It to Apply in the “Modern Public Square[s]” of Today and Tomorrow

Stephen CoxAbandonment: Focusing on Drafters’ Intent to Answer Who and What Can Prevent Abandonment

Luke Dupré Checks & Balances in the Bayou State: The Constitutional Balance of Power Between the Executive and Legislative Branches During States of Emergency

Tyler FrederickRestoring Balance to an Unbalanced Dynamic: Why the Louisiana Medical Malpractice Act Should Not Determine the Applicability of Interruption of Prescription for Joint Obligors

Andrew HughesConstructing Clearer Policy: Reconsidering Louisiana’s Anti-Indemnity Regime with Regards to Additional Insured Agreements in Public Construction Contracts

Emily MartinArticle III Standing, but Add a Little Bit of 21st Century Spice: How Data Breaches Illuminate the Continuously Contradictory Rulings of the Supreme Court

William MathewsIt Looks Like a Vessel, It Moves Like a Vessel, But It’s Not a Vessel: Revisiting Vessel Status in Louisiana after Caldwell v. St. Charles Gaming Company

Jay Newman Heads You Stay; Tails You Go: Arbitrariness in Asylum Proceedings and How a Slight Procedural Speedbump May Help

Lily PavyMommy Issues: Louisiana’s Gap in Parental Rights for Non-Married Same-Sex Couples

Brooke ReedyUneggspected: Louisiana’s Scrambled Approach to Ownership of Frozen Embryos After Dissolution of Marriage

Jack RuelloInsurgent Intentions: Are Retail Investors on Social Media Subject to Federal Market Manipulation Laws?

Baylee SmithPutting LHEPA Under the Knife: The Implications of the Gross Negligence Standard of Care for Medical Malpractice Actions During COVID-19’s Public Health Emergency

Macy SpencerBuyers Beware: Understanding the Consequence of Intentionally Breaching a Purchase Agreement in a Civil Law Jurisdiction

Fallon VoltolinaUnderstanding Self-Imposed Limitations on the Executive as Meaningful Restrictions on Authorizations for the Use of Military Force

Volume 83 Board Announced!

The Louisiana Law Review Volume 82 Board of Editors is proud to announce the Junior Associates selected to serve on the Volume 83 Board of Editors. The Volume 82 Board received excellent candidates for the Volume 83 Board, and we thank everyone who applied. Serving on the Louisiana Law Review Board of Editors is an incredible honor, and we wish the best of luck to the Volume 82 Board!

Editor-in-Chief

Jennifer Baker

 

Managing Editor

Kimberly Cook

 

Articles Editors

Stephen Cox

Fallon Voltolina 

Production Editors

Baylee Smith

Emily Vest

Online Editor

Maggie Sternberg

Executive Senior Editor

Lily Pavy

 Senior Editors

Eric Alborn

Andrew Hughes

Emily Martin

Will Mathews

Brooke Reedy

 

Louisiana Law Review Cited in a Briefing Before the Supreme Court

We are thrilled to share that Professor Matthew L. Schafer’s article, In Defense: New York Times v. Sullivan, published in Volume 82 of the Louisiana Law Review, was cited in a briefing before the Supreme Court of the United States. Read the brief and Professor Schafer’s article here:

https://digitalcommons.law.lsu.edu/lalrev/vol82/iss1/8/?fbclid=IwAR2iO0agWNkYuetW-qLoRdsf-b-SO7KaIocYEnJn3FrjPD-W3ATQeTBgckg

https://www.supremecourt.gov/DocketPDF/21/21-802/213720/20220209133714970_21-802%20Coral%20Ridge%20SPLC%20Opposition%20to%20Cert%20Petition.pdf?fbclid=IwAR1ZF5rIw4w9SGTbSSnSVavTmxjomwiIJ-HBahB8TPiKDvoIg4OTZyS_XQw