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24 Jun 2022, 11:30 am by Blaine Saito
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Leigh Osofsky (North Carolina; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), Implicit Legislative Bias: The Case of the Mortgage Interest Deduction, 56 U.C. [read post]
22 Jun 2022, 12:01 pm by Paul Caron
Rev. 49 (2021) (online appendix) (reviewed by Blaine Saito (Northeastern; Google Scholar) here): This Article queries how the administrative tax guidance used to implement the Tax Cuts and Jobs Act of... [read post]
18 Jun 2022, 12:05 am by Paul Caron
.; Google Scholar), Crisis Lawmaking, Automatic Stabilizers, and Democracy Commentators: Blaine Saito (Northeastern; Google Scholar), Christine Speidel (Villanova; Google Scholar) Andrew Appleby (Stetson; Google Scholar), Digital Property Taxation Commentators: Hayes Holderness (Richmond), Shelly Layser (Illinois; Google Scholar; moving to San Diego) Amanda Parsons (Colorado), The Economic Allegiance... [read post]
17 Jun 2022, 10:57 am by DONALD SCARINCI
” Facts of the Case Respondent Robert Boule owns a bed-and-breakfast—the Smuggler’s Inn—in Blaine, Washington. [read post]
15 Jun 2022, 12:01 pm by Paul Caron
Blaine Saito (Northeastern; Google Scholar), Tax Coordination, 38 Ga. [read post]
8 Jun 2022, 6:42 pm by Howard M. Wasserman
Respondent Robert Boule is a U.S. citizen who owns and runs the Smuggler’s Inn, a bed-and-breakfast abutting the Canadian border in Blaine, Washington; drives a car with a SMUGLER license plate; and worked as a confidential informant for the Customs and Border Patrol. [read post]
8 Jun 2022, 9:05 am by Howard M. Wasserman
Robert Boule is a U.S. citizen who owns and runs the Smuggler’s Inn, a bed-and-breakfast abutting the Canadian border in Blaine, Washington; drives a car with a “SMUGLER” license plate; and worked as a confidential informant for the Customs and Border Patrol. [read post]
30 May 2022, 8:20 pm by Lawrence B. Ebert
Logan would become a Rupublican, and was James Blaine's running mate in an election lost by the Republicans. [read post]
22 Apr 2022, 12:15 pm by Blaine Saito
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Reuven Avi-Yonah (Michigan; Google Scholar), Christine Kim (Utah; moving to Cardozo; Google Scholar) & Karen Sam (Michigan), A New Framework for Digital Taxation, 63 Harv. [read post]
13 Apr 2022, 6:23 am by Ryan Goodman
The Biden administration is reportedly considering shifting its position on the International Criminal Court (ICC) by providing support to the Prosecutor’s investigation of Russian war crimes in Ukraine. [read post]
7 Mar 2022, 7:49 am by Mark Weidemaier
So perhaps this will be the assignment we give students in our sovereign debt classes to work on for the rest of the semester: Your client is Rick Blaine, manager of the New York based hedge fund Ilsa Capital. [read post]
3 Mar 2022, 6:51 am by Howard M. Wasserman
” Respondent Robert Boule is a U.S. citizen who owns and runs the Smuggler’s Inn, a bed-and-breakfast abutting the Canadian border in Blaine, Washington; drives a car with a SMUGLER license plate; and worked as a confidential informant for the Customs and Border Patrol. [read post]
1 Mar 2022, 7:24 am by Howard M. Wasserman
Background Robert Boule is a U.S. citizen who owns and runs the Smuggler’s Inn, a bed-and-breakfast abutting the Canadian border in Blaine, Washington. [read post]
28 Feb 2022, 12:20 pm by Paul Caron
Leandra Lederman (Indiana-Maurer; Google Scholar) presents Best Practices in Tax Rulings Transparency (reviewed by Blaine Saito (Northeastern; Google Scholar) here) at Oregon today as part of its Tax Policy Colloquium hosted by Roberta Mann: Tax rulings reflect agreement by a tax administration to a particular tax treatment of a planned... [read post]
The CFPB’s Section 1071 rulemaking is the subject of a letter dated February 16, 2022 sent to Director Chopra by three Republican Congressmen: Blaine Luetkemeyer, Roger Williams, and French Hill. [read post]