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23 Hous. Bus. & Tax L.J. [i] (2022-2023)

handle is hein.journals/houbtalj23 and id is 1 raw text is: 0 0 HOUSTON BUSINESS AND TAx LAw JOURNAL CONTENTS PRO SE PRECEDENT IN THE U.S. TAx COURT: A CASE FOR AMICUS BRIEFS Keith Fogg and Caitlin Hird .............................. 1 THE DEMOCRATIZATION OF FINANCE FOR ALL? A LOFTY BUT IMPROBABLE GOAL AFTER IMPENDING REGULATION Kevin Valenzuela ......................................... 86 COUNTERFACTUALS IN SECURITIES CLASS ACTIONS - AN ILLUSTRATION USING THIRD-PARTY CORRECTIVE DISCLOSURES Andrew R. Gray, Ryan A. Walsh, Spencer L. Chatellier, Nguyet Nguyen, Ph.D, and Torben Voetmann, Ph.D ........ 105 FAILURE TO STEP-UP: THE UNEXPECTED AMERICAN BURDENS OF REMOVING THE STEP-UP IN BASIS Ann Clogan .......................................... 116 PREVENTING CYBERGEDDON: HOw COMPREHENSIVE REGULATION CAN HELP PROTECT AMERICAN CRITICAL INFRASTRUCTURE SYSTEMS FROM CYBERATTACKS Graves Peeler ............................................. 135 COPYRIGHT 2022 HOUSTON BUSINESS AND TAX LAW JOURNAL