Andres Berdugo (Chamberlain Hrdlicka, San Antonio, TX), Form Follows Function: The Continuity of Business Enterprise Doctrine, 180 Tax Notes 2333 (Sept. 25, 2023) (1st Place: Tax Notes Student Writing Competition): In this article, Berdugo analyzes the continuity of business enterprise doctrine and argues that ambiguity and other flaws in the…