The U.S. Tax Court granted in part four North Carolina partnerships' cross-motion for summary judgment in a challenge to penalties the Internal Revenue Service (IRS) sought to impose on them for charitable deductions in tax years 2014 and 2015 related to syndicated conservation easement transactions...
A district court on remand granted San Francisco's and Oakland's motion to remand to state court the cities' lawsuits alleging that six oil companies produce and promote products that create a public nuisance—sea-level rise—when combusted. The court previously denied the motion, finding that eva...
The Eighth Circuit affirmed a district court's dismissal of states' challenge to the Biden Administration's interim estimates on the social costs of greenhouse gas emissions. The states had sought to preliminarily enjoin federal officials, departments, and agencies from using the estimates "as bindi...
The U.S. legal cannabis market is an estimated $60 billion industry, with approximately 28,000 businesses operating and employing upwards of 300,000 people, and growing rapidly. Large-scale cultivation requires significant energy usage, nutrient and pesticide inputs, and water usage, resulting in cumulative environmental impacts. Addressing these concerns raises complex legal issues because of cannabis’ federal classification as a Schedule 1 narcotic, which prevents federal agencies from collecting data on, providing guidance to, or regulating the industry.
The circular economy has gone mainstream as a goal in the transitions toward a more sustainable society. Often, however, laws that promote a circular economy remain vague or narrowly focused on resource efficiency, obscuring the fact that they have multiple environmental effects and can lead to environmental trade offs. This Article examines how to properly frame circular economy laws for sustainability, focusing on product-service systems generally and the case of car sharing in particular.
The Fifth Circuit affirmed a district court's order remanding back to state court a lawsuit brought against oil companies concerning their operations during World War II. Louisiana parishes initially filed suit in state court, arguing the companies had violated Louisiana's State and Local Coastal Re...
A district court granted summary judgment for nonprofit groups in a challenge to an Iowa statute aimed at preventing them from recording images or videos of conditions in slaughterhouses and other animal facilities. The groups argued that the statute impermissibly restricted their First Amendment fr...
Progressive cities and states have begun enacting policies to reduce greenhouse gas emissions from buildings, one of the leading sources of such emissions in the United States. The same jurisdictions have also generally committed to pursuing decarbonization equitably, without exacerbating the disadvantages faced by historically marginalized communities. Electrification is currently a favored policy for decarbonizing buildings. This Article examines the potential for building electrification to impact tenant energy costs through a case study of New York City.
This Comment provides a basic introduction to the Superfund removal program, a program through which millions of dollars are allocated through the U.S. Environmental Protection Agency's 10 regional offices each year for cleaning up contaminated sites that are not designated “Superfund” sites, and particularly encourages consideration of Superfund removals to address growing concerns for environmental justice.