Aaron S.J. Zelinsky
Forum
The Supreme Court (of Baseball)
“No man in this country is so high that he is above the law.”
—United States v. Lee, Dec. 4, 1882
“[N]o individual is superior to the game.”
—Commissioner A. Bartlett Giamatti, Aug. 24, 1989
Introduction
At his 2005 confirmation hearing, Chief Justice Roberts explained that he viewed the job of …
Comment
Taxing Unreasonable Compensation: § 162(a)(1) and Managerial Power
119 Yale L.J. 637 (2009).