Washington University Journal of Law and Policy

Introduction	Nancy Staudt	1
Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities	William M. Gentry David M. Schizer	9
Fear and Greed in Tax Policy: A Qualitative Research Agenda	Christohper C. Fennell Lee Anne Fennell	75
Contractual Compliance and The Federal Income Tax System	John T. Scholz	139
Exploring the "Myth of Parity" in State Taxation: State Court Decisions Interpreting Public Law 860272	Bradley W. Joondeph	205
Local Controls of the Bureaucracy: Federal Appeals Courts, Ideology, and the Internal Revenue Service	Robert M. Howard David C. Nixon	233
Statutory Construction in Federal Appellate Tax Cases: The Effect of Judges' Social Background and of Other Aspects of Litigation	Daniel M. Schneider	257
Judging Statutes: Thoughts on Statutory Interpretations and Notes for a Project on the Internal Revenue Code	Lee Epstein Nancy Staudt Peter Wiedenbeck	305

Notes
Repressed Memories: Do Triggering Methods Contribute to Witness Testimony Reliability?	Camille L. Fletcher	335
Elaborating on Sham Transactions as Evidence of Violations of the Anti-Kickback Statute	Jeffrey Schwartz	357
New York Times Co., v. Tasini: A Rational United States Supreme Court Ruling on teh Rights of Freelance Authors?	Mili Kamlesh Vakil	383
"Acts" Wound: Fair Use and Music Lovers vs. The Recording Industry Association of America's Secret Weapon	Jeff York	399

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