Volume 74, Number 4 (2022) A Life’s Work: In Memory of Professor Jonathan B. Forman
Introduction
Opened Doors: A Tribute to Jon Forman
Katheleen Guzman
Articles
Reducing Administrative Burdens to Protect Taxpayer Rights
Leslie Book, T. Keith Fogg, and Nina E. Olson
Taxation of Tort Damages
Patricia A. Cain
Calculating “Income” for Domestic Support Obligations in the Wake of the COVID-19 Pandemic
Kimberly S. Krieg and Stephanie L. Tang
Making a Life’s Work
Roberta F. Mann
Comments
Restraints of the Body or of the Mind: Conflicting Interpretations of the Physical Restraint Sentencing Enhancement
Heather Crabill
Note
Editor-In-Chief
Robert L. Rembert
Managing Editor
Sarah M. Simpson (Oliver)
Executive Articles Editor
Tina Cannon
Articles Editors
Sarah B. Conley
Hilary Price
Jake Seidel
Notes & Comment Editors
Bailey Barnes
Madeline M. Cook
Amy Oltmanns
Assistant Articles Editors
Blaine Brewer
Lydia Butay
Heather Crabill
Charles Johnson
Garrett Reed
Assistant Managing Editors
Connor Andreen
Lauren Brown
Deborah Davis
Jennifer Isaacs
Kaisa Johnson
Sheldon Smith
Judiciary Committee
Blaine Brewer
Lauren Brown
Payton Roberts
Research Editor and Candidate Mentor
Payton Roberts
Symposium Editor
Rebecca Braun-Harrison
Topic Editor and Candidate Mentor
Garrett Reed
Staff Editors
Lydia Butay
Price Rowe
Candidates for Membership
Joseph M. Albert
Sarah Anderson
Devraat Awasthi
Adelaide J. Bell
Brian Bond
Brooks Cain
Catherine A. Cape
Maddison L. Craig
Ayla Delso
Kaleigh Ewing
Lindsey Gonzalez
Tabitha Haney
Logan C. Hibbs
Jennie Hill
Adam H. Hines
Kathryn Iverson
Macy Perry
Angela Powers
Nicholas Rinehart
Haley E. Ruiz
Emily Tubb
Alli Vandervorst
Matthew Welborn
Riley Wren
Editorial Advisor
Michael F. Waters, M.A.