With commentary by Professor Daniel Hemel Professor Nielson is a law professor at Brigham Young University and teaches/writes in the areas of administrative law, civil procedure, federal courts, and antitrust. Before joining the faculty, Professor Nielson was a partner in the Washington, D.C. office of Kirkland & Ellis LLP. He also has served as a law clerk to Justice Samuel A. Alito, Jr. of the U.S. Supreme Court, Judge Janice Rogers Brown of the U.S. Court of Appeals for the D.C. Circuit, and Judge Jerry E. Smith of the U.S. Court of Appeals for the Fifth Circuit. Professor Nielson received his J.D. from Harvard Law School. Following graduation, he was awarded a Harvard Law School Post-Graduate Research Fellowship. Professor Nielson also received an LL.M from the University of Cambridge, where he focused his studies on the institutions that regulate global competition and commerce. He received his undergraduate degree from the University of Pennsylvania, majoring in economics and political science. Daniel Hemel’s research focuses on taxation, risk regulation, and innovation law. His current projects examine the effect of tax expenditures on inequality; the role of cost-benefit analysis in tax administration; and the use of tax incentives to encourage knowledge production. As an assistant professor at the University of Chicago Law School, he teaches tax, administrative law, and torts. Daniel graduated summa cum laude from Harvard College and received an M.Phil with distinction from Oxford University, where he was a Marshall Scholar. He then earned his J.D. from Yale Law School, where he was editor-in-chief of the Yale Law Journal. Prior to his appointment, he was a law clerk to Associate Justice Elena Kagan on the U.S. Supreme Court. He also clerked for Judge Michael Boudin on the U.S. Court of Appeals for the First Circuit and Judge Sri Srinivasan on the U.S. Court of Appeals for the District of Columbia Circuit, and served as visiting counsel at the Joint Committee on Taxation. Presented on April 26, 2017, by the Federalist Society.