An article by Christian Johnson, professor of law at the University of Utah S.J. Quinney College of Law, was cited in the U.S. Financial Crisis Inquiry Commission’s report on “TOO-BIG-TO-FAIL.” The report cited his discussion of the Federal Reserve’s exercise of its authority under Section 13(3) of the Federal Reserve Act to help deal with the recent financial crisis. Johnson’s article was titled “Exigent and Unusual Circumstances: The Federal Reserve and the U.S. Financial Crisis” and will be published in the European Business Organization Law Review later this fall. In addition, Professor Grace Lee of the University of Alabama recently discussed and cited extensively to Professor Johnson’s piece on the Danielson Rule in her article published in the Baylor Law Review. The Danielson Rule is an IRS doctrine developed to deal with substance over form issues.