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3 Nov 2021, 11:28 am by Neil H. Buchanan
 Again, even if it were true that unrealized income taxes were wealth taxes (which they absolutely are not), that would not make them direct taxes and thus subject to apportionment -- and certainly not unconstitutional per se. [read post]
3 Nov 2021, 2:00 am by John Jenkins
That’s particularly true for new public companies, which haven’t previously experienced the year-end reporting & proxy frenzy. [read post]
2 Nov 2021, 8:26 pm by David Kopel
This post surveys the pro/con social science evidence presented in the amicus briefs in New York State Rifle & Pistol Association v. [read post]
2 Nov 2021, 12:26 am by David Kopel
The same was true after the Supreme Court cases. [read post]
1 Nov 2021, 2:00 pm by Michael C. Dorf
In particular, he didn't seem to grasp that by her reference to Sheldon v. [read post]
1 Nov 2021, 2:57 am by Peter Mahler
This is certainly true in appraisal contests applying the fair market value (FMV) standard generally used in gift and estate tax matters and matrimonial cases, under which accredited business appraisers must consider applicable discounts including the two most common and potentially largest discounts for lack of control (a/k/a minority discount a/k/a DLOC) and lack of marketability (a/k/a marketability discount a/k/a DLOM). [read post]