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4 Jan 2024, 1:58 pm
Pix credit here DUKE. [read post]
2 Jan 2024, 8:00 am
Marie Sapirie, Persons of the Year: The Moores: The Constitution, Realization, and Two Tax Everymen, 181 Tax Notes Fed. 2091 (Dec. 18, 2023): Every tax practitioner and many readers of editorial pages will recognize their names today, but that wasn’t true until recently. [read post]
1 Jan 2024, 9:02 pm
The gist of the court’s reasoning wasn’t complicated. [read post]
29 Dec 2023, 12:01 pm
The Biggest Implications of Moore, 181 Tax Notes Fed. 2147 (Dec. 18, 2023): In this installment of the Star Forum, experts answer the following question: What do you see as the biggest implications of Moore, even though we don’t know for sure how the Supreme Court will decide the case?... [read post]
20 Dec 2023, 4:58 pm
The public interest tests which Ofcom is undertaking stem from amendments to the Communications Act 2003 at its pre-legislative stage by a committee chaired by Lord Puttnam, which was rightly concerned that this ‘deregulatory’ measure didn’t contain sufficient safeguards for media plurality. [read post]
20 Dec 2023, 4:00 am
I can't canvass all the Court's constitutional opinions in one blog post, but I will discuss most of the major cases from the last three terms, which provide more than a representative sample showing how little originalism actually drives the Roberts Court.2020-2021: This term was by far the least eventful of the last three for constitutional litigation, but it still included several important cases. [read post]
17 Dec 2023, 9:00 pm
And I can’t think of a more intentional way of controlling a spiritual adviser than making them think that the state is going to kill them for participating. [read post]
16 Dec 2023, 6:34 am
[8] Transcript at 57, Moore [read post]
8 Dec 2023, 9:55 am
Earlier this week, the Supreme Court heard oral argument in a case, Moore v. [read post]
8 Dec 2023, 7:54 am
" And we don't plan to do so in this post. [read post]
5 Dec 2023, 6:46 pm
Case Background LAPD Assistant Chief Alfred Labrada was Director of the Office of Special Operations and was considered a potential internal candidate by some to replace Chief Michael Moore. [read post]
5 Dec 2023, 1:04 pm
Justice Elena Kagan chimed in, telling Grossman that, aside from the question of whether the 16th Amendment imposes a requirement that income be realized, “there is quite the history in this country of Congress taxing American shareholders” on their gains from foreign corporations because the federal government can’t tax foreign corporations themselves, but Congress wants to ensure that U.S. shareholders can’t “stash” their money overseas and… [read post]
4 Dec 2023, 10:20 am
At first glance, a ruling for the plaintiffs in Moore might seem to solve some of the timing problems with the U.S. tax system. [read post]
4 Dec 2023, 7:29 am
“SCOTUS case to be argued Tuesday could ‘fundamentally change the income tax’; ‘[I]t’s just very difficult to pull off [the Moores’] argument and maintain a stable tax system,’ law professor Donald Tobin says”: Chris Geidner has this post at his Substack site. [read post]
1 Dec 2023, 4:34 am
But a surprising amount of the briefing and commentary on the case hasn’t focused on the Sixteenth Amendment at all. [read post]
29 Nov 2023, 2:05 pm
If you don’t, well, brace yourselves. [read post]
28 Nov 2023, 7:27 am
Gore concurrence, or of the petitioners in Moore v. [read post]
20 Nov 2023, 7:00 am
John D. and Catherine T. [read post]
19 Nov 2023, 5:00 am
Russell Moore (Editor in Chief, Christianity Today), American Christians and the Anti-American Temptation: If any political idea in American life has proven itself over the past several years, I can’t think of a better candidate than the “horseshoe theory”—the notion that, at their extremes, Left and Right bend toward each... [read post]
17 Nov 2023, 1:21 pm
We haven’t had anyone help us and look out for us like you have. [read post]