Today, the day after Memorial Day, it feels like summer in Washington. The air is wet and hot; when you’re outside, your clothes stick to your skin fast. I envy the tourists who get to wear shorts to the Supreme Court sessions.
It’s hot in other ways, too — the Court’s term is over at the end of June, and there is only so much time left for the Justices to crank out opinions. There are more TV cameras in front of the Supreme Court today, and the press section of the courtroom is more crowded than in the last few weeks.
Protesters are out at the Supreme Court too — a Lyndon LaRouche supporter asked me whether I can afford to bail out Spain. She smiled so pleasantly that I thought for a second she meant whether I, personally, could afford to bail out Spain. I almost started about talking about my law school debt, but realized that wasn’t what they were asking when I saw the sign urging the repeal of Glass-Steagall.
A woman holding a placard is either pro-Jesus or anti-abortion or both; I have a weak stomach for fetus gore, so I try not to look. I’m as much a fan of the First Amendment as the next guy, but boy does it encourage a freak show.
As with last week, the expectation for a big opinion from the Court is increasing….
The Supreme Court session starts at 10:00 a.m. At 9:55, a tall man with broad shoulders and little neck — a man with an ear piece running out of the back of his suit coat — tells everyone in the Courtroom to be quiet and stay in their seats until the session is over. The room quiets.
During this time, those who watch the Court are scanning for signs of either discord or harmony. Even a concert at the Court invites scrutiny of which Justice is chummier with which other Justice. The Supreme Court watching world is like a group of eight-year-olds in the week before Christmas, sniffing the presents under the tree and trying to hunt through their parents’ closets. It’s dignified.
The Courtroom is silent after the broad man quiets us. And then, growing louder, we hear voices. Male voices. And laughter, booming male laughter, as the Chief and Justice Scalia emerge through the parted curtains, and Court is called to order.
This is my first column for Above the Law on the Supreme Court. In an effort to help me generate effective linkbait, the Supreme Court issued an opinion yesterday at the intersection of bankruptcy and tax law for farmers — Hall v. United States.
Basically, Hall means that, if you’re a farmer and you declare bankruptcy on your farm under Chapter 12 (“the one just for farmers”), and, while in bankruptcy, you sell your farm, you will still have to pay capital gains tax on the sale of your farm — any liability to the IRS is not dischargeable.
Perhaps the most exciting part of the opinion is that Ninth Circuit was affirmed. Though, in fairness, the Ninth Circuit opinion was written by Judge O’Scannlain, so it’s not as though the Supreme Court affirmed Judge Reinhardt.
Also, farmers who are in bankruptcy and sell their farms now have to pay tax on the profits from those sales. I’m sure much of the Midwest is rioting in response.
For those who practice tax law, bankruptcy, or farming law, you will definitely want to read the opinion and some of the write-ups on it.
But the most exciting part of the morning involved new members of the Supreme Court bar….
Hey, have you read Above the Law for like one single minute in the past month? If so, you probably know that we’re having this big blogger conference on March 14th at the Yale Club. Yeah, the Yale Club. You’ll be able to recognize me: I’ll be the only big… blogger guy surreptitiously holding a can of crimson spray-paint.
Speaking of coming, you should come. We’ve got CLE and all that. Click here to buy tickets to get CLE credit for listening to bloggers scream about stuff on the internet.
To refresh your memory, details on the panel that I’m moderating — almost entirely sober, mind you — follow.
My panel is called Blogs as Agents of Change, and we’re going to talk about whether all of these spilled pixels are actually making a difference. You know my view… just ask Lawrence Mitchell, but here are the panelists:
So you spent a considerable amount of time courting, selling and maybe even doing some friendly stalking of that attractive lateral partner candidate with a sizable book. After he or she ignored your emails and didn’t return your calls, a few weeks go by and you read a press release in the legal media announcing the recent move to a competing firm.
Rats. Another one got away from you. You cringe when you consider how much time was spent in meetings that did not bear fruit. Your heart aches when recall how you were led to believe this was a marriage made in heaven.
You have been rejected.
The sting of rejection is painful, even for fancy law firms. But you need to find a way that you can turn this disappointment into a legitimate learning experience.
No, this isn’t a pre-party before we come back next fall for the real thing. This IS the real thing. Quinn Emanuel is pushing the envelope on recruiting. The party is now. This is when you meet the partners and associates face to face. This is when we begin the dance that could land you an offer for your second summer BEFORE school starts in the fall.
First: You come to the party. Second: If you like us, you send your resume after June 1, 2014. Third: If we like each other, you get an offer.
We’re not waiting for fall. We’re not doing the twenty minute thing. This party is the real thing!
We hope you’ll join us, and look forward to meeting you.
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