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24 May 2018, 9:07 am
There the Free Speech Clause imposes no limit at all and the aesthetic nondiscrimination principle should cease to apply.Locating a particular aesthetic judgment along this spectrum is intertwined with the question of whether the state action constitutes "government speech," a doctrine that Daniel Hemel and I attempt to elucidate in a forthcoming Supreme Court Review article. [read post]
6 Jun 2017, 10:26 pm
Daniel Hemel and Lisa Larrimore OuelletteCross-posted at Whatever Source DerivedAs we explained last week, the full impact of the Supreme Court’s decision in Impression Products v. [read post]
22 Aug 2017, 5:42 am
This fall, we continue in that tradition, with speakers Daniel Hemel (Chicago), Ruth Mason (UVA), Zachary Liscow (Yale), and Lily Batchelder (NYU) presenting papers. [read post]
26 Jan 2016, 6:10 am
” At the Yale Journal on Regulation’s Notice and Comment, Daniel Hemel discusses United States v. [read post]
27 Jul 2018, 8:27 am
The Timing Couldn’t Be Worse. https://nbcnews.to/2LewMy5 @nbcnews Daniel Hemel: The IRS moved last week to make the world of “dark money” even darker. [read post]
5 Dec 2019, 4:04 am
” Daniel Hemel analyzes Tuesday’s argument in Rodriguez v. [read post]
10 Aug 2018, 5:01 am
How Tech Billionaires Hack Their Taxes With a Philanthropic Loophole (NYT) Daniel Hemel: A “philanthropic loophole” used by “tech billionaires” to “hack” their taxes? [read post]
22 Mar 2016, 7:45 am
Lexmark cert petition (no appendix) Decision: Federal Circuit en Banc decision Daniel Hemel and Lisa Larrimore Oulette, Will the Federal Circuit Recognize the U.S. [read post]
7 Jan 2016, 3:11 am
At The University of Chicago Law School Faculty Blog, Daniel Hemel contends that, even if the Court agrees with the challengers, “public-sector employers in sympathetic states still will be able to ensure that unions are reimbursed for their collective bargaining costs (including the cost of representing nonmembers). [read post]
24 Aug 2018, 5:01 am
– Nonprofit Times Gene: Interim and transition rules for calculating UBTI for separate businesses under Tax Cuts & Jobs Act – Thomson Reuters #UBIT Sandra Feinsmith: Treasury Issues Crackdown on State and Local Tax Workarounds NY Times Daniel Hemel: What stands in way of NY setting up following: -Any public charity registered in NY may apply to participate in Empire State Credit program; -Charity must pay 15¢ to NY for each credit; -Charity can give… [read post]
8 Oct 2018, 11:12 am
Katja Lindroos Weckström, Food For Thought (Halabi “creates a bridge between two polarized debates”) Jeffrey Pojanowski, Exploring the Regulatory World (“the web of legal actors and norms operating in international IP is bewildering in its complexity”) Daniel Hemel, Why do Nations Obey International Law (“it is doubtful that any one theory will fully explain the pattern of international IP shelters that Halabi has observed”)… [read post]
8 Nov 2018, 4:30 am
Loos, in which the justices considered on Tuesday whether a railroad’s payment to an employee for time lost from work can be taxed under the Railroad Retirement Tax Act, comes from Daniel Hemel. [read post]
7 Feb 2019, 4:45 am
Professor Daniel Hemel favorably reviewed Cui’s article on TaxProf blog. [read post]
18 Apr 2017, 9:40 am
Yesterday at the colloquium, Miranda Perry Fleischer presented the above-titled paper (coauthored by Daniel Hemel). [read post]
5 Jan 2018, 6:44 am
Key Findings Several states are exploring strategies to preserve the full state and local tax deduction for high-income residents, which is capped at $10,000 under the new tax law. [read post]
24 Jun 2016, 9:05 am
” At Whatever Source Derived, Daniel Hemel and Michael Pollack weigh in on the Court’s recent decision in Encino Motorcars v. [read post]
18 Dec 2017, 6:00 am
For example, Daniel Hemel and Eric Posner assert that the removal would be improper if it was done for improper motives: namely “personal, pecuniary, or purely partisan ends. [read post]
27 Mar 2015, 10:00 am
Daniel Hemel and Lisa Ouellette have already situated IP regimes among a variety of other government policy levers designed to affirmatively encourage innovation and market entry, including prizes, grants, and tax incentives [read post]
3 Feb 2019, 7:44 am
Daniel Hemel and I have questioned why there is not more government investment in clinical trials (see p. 570 here), but given the current institutional structures for drug development, if publicly funded drug candidates couldn't be patented and exclusively licensed to private companies, many of them would never make it to market.This commercialization argument is the primary justification for allowing federally funded inventions to be patented and exclusively licensed, as is… [read post]
11 Mar 2019, 10:48 am
Professor Daniel Hemel of the University of Chicago Law School, who has defended the viability of New York’s other SALT cap workarounds (conclusions with which we have disagreed), has questioned whether the entity-level tax approach would succeed. [read post]
