The Yale Law Journal

Michael Aikins


Common Control and the Delineation of the Taxable Entity

Michael Aikins

121 Yale L.J. 624 (2011).

This Note proposes a solution to what has been one of the most vexing problems in state corporate taxation and in multijurisdictional taxation generally: the delineation of the scope of the entity that an individual jurisdiction is entitled to tax. Starting from the observa…


Off-Contract Harms: The Real Effect of Liberal Rescission Rights on Contract Price

Michael Aikins


In their recent article in The Yale Law Journal, Professors Richard R.W. Brooks and Alexander Stremitzer make the case for a liberal allowance of rescission and restitution—an “off the contract” remedy that allows a party to a contract to rescind following breach by a counterparty and …