Month: April 2023

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Updated on September 10, 2024

A Bad Idea: Mootness and IEPs

Articles Editor Erin Levy discusses the mootness doctrine and individualized education plans, arguing the “strict approach” adopted by most courts undermines the Individuals with Disabilities Education Act’s purpose.

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Updated on September 10, 2024

199A Deductions for Laboratory Facilities: Defining the Field of Health Using Section 448’s Function Test

Articles Editor Lauren Page argues Section 448 can be used to define “field of health” under Section 199A and as such, ancillary services are not Specified Service Trade or Businesses under 199A.

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