American Law

1.       Read U.S. v. U.S. Shoe Corp, 523 U.S. 360, (“US Shoe”) and Louis v. Commissioner of Internal Revenue, 170 F.3d 1232 (“Louis”).  Submit a brief on US Shoe that includes a section on the KeyCite Flag reference to Louis, and why the court declined to extend the holding in U.S. v. U.S. Shoe to Louis. 

2.       How is U.S. v. U.S. Shoe Corp. and Louis v. Commissioner of Internal Revenue different from Skinner v. Mid-America Pipeline?