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29 Oct 2021, 1:56 pm by Mukarrum Ahmed
  Majority’s reasoning   When asked the same question again, however, a differently-constituted majority of the same Court gave the same answer. [read post]
28 Oct 2021, 8:57 am by Eugene Volokh
Court of Appeals for the Sixth Circuit heard oral argument in one such case, Gun Owners of America, Inc. v. [read post]
28 Oct 2021, 8:13 am by John Coyle
It is, however, a concise description of the facts presented in Nawai Wardak Transportation Co. v. [read post]
Case date: 14 September 2021 Case number: No. 20-3369 Court: United States Court of Appeals, Second Circuit A full summary of this case has been published on Kluwer IP Law. [read post]
27 Oct 2021, 9:01 pm by Neil H. Buchanan
The people who have enjoyed the free ride provided by the realization requirement are, however, unsurprisingly annoyed by the possibility that they might have to pay taxes like the little people do, so they are starting to complain.Even so, an excellent explainer in Tuesday’s New York Times ends with this: The problem may be in the Constitution, which gives Congress broad powers to impose taxes, but says “direct taxes”—a term without clear definition—should be… [read post]
27 Oct 2021, 2:41 pm by Eugene Volokh
"] From the Plea Agreement filed last week in U.S. v. [read post]
27 Oct 2021, 5:21 am by Brian Cordery (Bristows)
This short post reports on one of the Panel Sessions at this year’s AIPPI Congress which took place virtually for the second year in a row. [read post]