Volume 8 Part 1   ELECTIVE TAXATION OF RISK-BASED FINANCIAL INSTITUTIONS: A PROPOSAL by Samuel D. Brunson EYES WIDE SHUT: THE AMBIGUOUS "POLITICAL ACTIVITY" PROHIBITION AND ITS EFFECTS ON 501(C)(3) ORGANIZATIONS by Amelia Elacqua   ELECTIVE GOOD SPIRITS OR SOUR GRAPES?: REACHING A TAX COMPROMISE FOR DIRECT-TO-CONSUMER WINE SELLERS UNDER QUILL, THE 21ST AMENDMENT, AND THE DORMANT COMMERCE CLAUSE IN LIGHT OF GRANHOLM V. HEAD by Ivy Brooke Erin Grey   ARE MY RIGHTS IMPORTANT ENOUGH TO VINDICATE? THE TEXAS SUPREME COURT RE-EVALUATES NON-PARTY APPELLATE STANDING IN IN RE LUMBERMENS by William Li FORMULAICALLY DESCRIBING 21ST CENTURY SUPREME COURT TAX JURISPRUDENCE by Andrew L. Smith WINOKUR, LOSE, OR DRAW: ART COLLECTORS LOSER AN IMPORTANT TAX BREAK by Samuel G. Wieczorek