PNALSB 2025: Boise, ID

Abstract

This work examines the history and practice of symbolism in courtroom procedure, such as architecture, dress, actions, and gestures. For instance, raising one's right hand to take an oath of truthfulness may be familiar, but its roots are largely forgotten. This project examines those roots in religious and cultural history and then connects them to the psychological and economic effects of administering a modern justice system. To do so, I draw on media depiction of courts, courtroom procedure manuals, trial transcripts, and historical accounts of related symbolism. For instance, the symbolism of right and left-hand gestures is informed by analyzing classical literature, Catholic court procedures, and the global culture of handedness in religious texts. I conclude that legal tradition plays a powerful but underappreciated role in the court system and should resist efforts to “modernize” by removing symbolic elements from court procedure.

Abstract

America has rapidly adopted a retirement system where most savers use the same kinds of tax-favored accounts to invest in essentially the same investments: passive index funds. Despite significant potential consequences, there is little understanding of why this happened, and it is often viewed as a chance development. I aim to better understand the causes by analyzing key events in the history of the new retirement regime. This analysis reveals consistent factors favoring the current system, including what we might call three ideologies: of ownership, individualism, and markets. Importantly, these ideologies have perfectly complemented the interests of large financial institutions.

Abstract

In law and strategy, the construct of legal entrepreneurship posits that an international firm is most likely to achieve a legal competitive advantage through the counsel of an entrepreneurial lawyer. Such scholarship addresses legal value creation but has yet to consider the other fundamental dimension of legal strategy—risk management. Building upon interviews with leading corporate counsel in China, this paper examines risk management through the lens of the entrepreneurial lawyer, explores how the firm best pursues legal risk management and legal value creation in tandem, and considers what their integration implies for the strategic potential of the compliance function.

Abstract

In December 2024, Vanderbilt quarterback Diego Pavia secured a preliminary injunction forcing the NCAA to exclude a junior college year from his Division I eligibility. The NCAA's blanket waiver to delay further litigation has only led to more confusion and more litigation. The antitrust argument in Pavia’s case is not new—and one the NCAA has successfully been able to defend in the past—but the evolving landscape of college sports introduces fresh legal context. I unpack this new context, comparing the Pavia and copycat cases to cases in the context that college sports may now be seen as analogous to in this brave new world: professional sports.

Abstract

Sport risk management programs have two goals (1) to save lives by preventing injuries and (2) to avoid financial losses (Ammon, 2017). When there is a good risk management plan implemented, the threats of litigations diminish (Ammon, 2001). Being knowledgeable about the procedures and plans may be the most effective way to respond to a threat based on protocols that are developed by experts. Doleschal (2006) and Martens (2004) have set appropriate standards for the athletic industry, however, studies have shown that athletic directors from small institutions are struggling to adapt to the recommendations. This presentation will give an overview of the importance of risk management by connecting recent litigation with current practices being done by small athletic departments.

Abstract

On February 11, 2025, two fans of the Dallas Mavericks were seen mouthing the words “Fire Nico,” a reference to Mavs GM Nico Harrison, on the stadium’s jumbotron. The two fans, who also had signs with the same message, were escorted out of the stadium. The protest, coming shortly after the trade of star player Luka Doncic to the Lakers, raised concerns about the First Amendment rights of the two evicted fans. In this presentation I will discuss the First Amendment rights of fans at professional sporting events and policies for venue managers for determining whether fan behavior warrants dismissal.

Abstract

Do athletes have the right to pray on opposing turf? That was the question on November 29, 2025 when University of Nebraska football players were stopped by stadium security from engaging in their pre-game prayer ritual on the midfield logo at Iowa’s Kinnick Stadium. Iowa’s concerns seemed prescient the following day, when Michigan players celebrating at midfield of Ohio Stadium caused a fight that resulted in police deploying pepper spray. In this presentation we will discuss First Amendment limits on restricting the religious rituals of opposing teams at public stadiums and policy solutions for facility managers hoping to avoid violence.

Click here for directions!

Click here for directions!

Abstract

A once strict tax deadline has been relaxed by recent litigation: the statutory deadline to file a petition with the U.S. Tax Court. Long considered jurisdictional, the petition deadlines are increasingly being interpreted as nonjurisdictional—allowing taxpayers to argue their lateness can be forgiven by equitable tolling. The purpose of this research project is to develop guidelines the Tax Court should use to determine which excuses for late filing are worthy of equitable tolling. In doing so, we look to equitable principles used elsewhere in the tax law and beyond.

Abstract

As useful as legal analysis frameworks, such as "IRAC," are to future lawyers, business management students must approach legal issues from a business management perspective. This paper proposes an analytical framework called “The Four Rs” (Relationships, Rules, Rights, and Risks). The Four Rs provide business law students with a management-focused framework which complements the traditional legal frameworks and which encourages analysis cases, statutes, and regulations in a manner that permits them to evaluate risk-based management decisions while accounting for legal issues.

Abstract

Despite the Corporate Transparency Act’s subtle enactment, the Act’s required beneficial ownership information reports imposed on small business owners quickly became a problem for attorneys and tax professionals in 2024. Vagueness in the Act’s requirements, harsh penalties for non-compliance, and a general lack of awareness among business owners combined for widespread fears that any level of enforcement would devastate many businesses. Five federal court cases have contemplated injunctions against BOI enforcement based on constitutional grounds. This Article serves to analyze the claims in each of those cases, which will ultimately demonstrate the unconstitutionality of the beneficial ownership information reporting requirements.

Abstract

TBD