CONTENTS
ARTICLES
• Only A Name? Trademark Royalties, Nexus, and Taxing That Which Enriches
Sheldon H. Laskin
--Page 1
• Rethinking the Role of the Judicial Step Transaction Principle and a Proposal for Codification
Yoram Keinan
--Page 45
• Repairing Facade Easements: Is this the Gift that Launched a Thousand Deductions?
Martha Jordan
--Page 101
• Treble Damages in National Health Service Corps Contracts, Public Policy, and Hawronsky v. Commissioner
Richard C. E. Beck
--Page 129
NOTES
• Crew 4 You, Inc. v. Wilkins: The Ohio Supreme Court Misapplies Statute and Precedent to Eliminate the Resale Exception to Sales of Employment Services
Jon R. Stefanik II
--Page 169