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15 Sep 2009, 9:09 pm
I am not an expert in the constitutional debate on same-sex marriage, but I was thinking recently about the relationship between the rational basis test and the need for line-drawing, and... [read post]
12 Mar 2008, 11:26 am
There have a number of changes announced in today's Budget to the proposed levy of �30,000 for taking advantage of the remittance basis. [read post]
1 Nov 2011, 10:56 am
Whenever a judge turns to rational-basis analysis, he's basically saying, 'You think two plus two equals five, and I don't know how to add.' - Professor Richard Epstein, at an interesting debate sponsored earlier this evening by the Columbia Law School Federalist Society. [read post]
26 Nov 2006, 9:35 am
On November 1st, the University of Chicago Law School chapter of the Federalist Society presented a discussion of the flaws and failings of current rational basis jurisprudence. [read post]
28 Apr 2011, 11:00 am
David Herzig (Valparaiso) has posted Fixing Behavioral Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis, 2011 Mich. [read post]
16 Feb 2014, 9:19 am
Wall Street Journal Tax Report: How to Figure Out Your Cost Basis, by Laura Saunders: Did you sell an investment held in a taxable account last year? [read post]
29 Jan 2007, 10:16 pm
The First Circuit holds that debtors can't rescind their loans on a class-wide basis under the Truth in Lending Act. [read post]
4 Jun 2013, 10:30 am
Following up on my previous post, Supreme Court Grants Cert. to Decide ยง 6662 Penalty for Overstatement of Basis: the Government has filed its opening brief in United States v. [read post]
25 Jul 2005, 3:54 pm
[JURIST] The government of Rwanda [official website] announced Monday that it would release up to 30,000 prisoners suspected of involvement in the 1994 genocide [Wikipedia backgrounder] and other war crimes on a provisional basis. [read post]
12 Mar 2008, 11:42 am
Proposed changes to the tax rules for Non-Doms had meant that UK residents who took advantage of the remittance basis would lose personal allowances and annual capital gains tax exemptions where their unremitted foreign income and capital gains exceeded £1,000... [read post]
7 Feb 2013, 2:30 am
McCaffery (USC), A Progressive's Silver Lining Playbook: The Case for Repealing Stepped-Up Basis: In this brief commentary, to appear in a later version in Tax Notes, I argue that, now that we have no meaningful estate tax for the vast masses of even wealthy individuals and families, it... [read post]
31 May 2016, 1:19 pm
In order to take such a credit, employers must make bonus payments on a quarterly or more frequent basis. [read post]
14 May 2018, 3:00 am
., that the local defendant’s conduct forms a more significant basis for the claims asserted than the conduct of the other defendants, but merely a showing that the local defendant’s actions formed a significant basis for the claims asserted. [read post]
8 Jul 2008, 3:03 pm
Kennedy v Louisiana was the latest SCOTUS decision to survey state legislation as a basis for inferring American constitutional norms. [read post]
17 Aug 2011, 6:41 am
This purpose prong of the rational basis test applied to DOMA and Proposition 8 also raises the problem of the governmental entity itself. [read post]
24 Jun 2013, 5:54 am
Conflicts of interest among proposed class action member was a proper basis to deny class action certification the Sixth Circuit ruled recently in Schlaud v. [read post]
7 May 2012, 1:47 pm
Or more pithily (same source): “I am a vintage Burkean, I am convinced that “society exists on the basis of habits and beliefs. [read post]
10 May 2008, 12:55 pm
I’m wondering if anyone can point me to a specific example of duress being used successfully as the basis for avoiding an arbitration agreement. [read post]
5 Apr 2008, 1:49 pm
Ukila nanasi, tunda lingine basi. [read post]
23 Aug 2011, 6:38 am
This is what scholars call rational basis “with bite. [read post]
