Tax Law

Justice Joan Orie Melvin

* How are Nevada and Idaho officials reacting to yesterday’s Ninth Circuit ruling striking down gay marriage bans in those states, and how soon might marriages get underway? [BuzzFeed]

* In other LGBT legal news, New York City is likely to make it easier for transgender individuals to amend their birth certificates. [New York Times]

* Good news for Joan Orie Melvin, the Pennsylvania Supreme Court justice turned convicted felon: her unorthodox sentence has been stayed (again). [How Appealing]

* Eduardo Leite, who has led Baker & McKenzie since 2010, gets another two years at the helm of Biglaw’s biggest firm. [American Lawyer]

* Cravath associate Micaela McMurrough scores a victory in tax court for artists. [New York Times]

* The ABA has issued a new opinion addressing ethical issues raised during the sale of a law practice. [American Bar Association]

* Why do lawyers blog? Tim Baran of Rocket Matter talks to 23 of us. [Legal Productivity]

Sometimes, the internet seems to exist largely in order to rate things. User-generated and unverified reviews of everything from movies to cars abound. The thing with this proliferation of ratings, be they on Yelp, or Amazon, or whatever, is that we usually don’t have any idea whether or not the reviewer has any basis for his rating. (In fact, the spoof product review has become its own literary micro-genre.)

Spurious or baseless ratings are not a problem when it comes to ATL’s Insider Survey (17,300 responses and counting — thanks everyone!), in which practicing attorneys and current students evaluate their own schools or employers. Among other things, our survey asks attorneys to nominate firms with over- and underrated practices within the respondent’s own practice specialty. Litigators nominate litigation departments, etc.

Which firms do those in-the-know consider to be better (or weaker) than their reputations?

double red triangle arrows Continue reading “Over- And Underrated Biglaw Practice Groups”

* Well here’s a headline: My Solo Practice Ended My Marriage. [Law Firm Suites]

* Pennsylvania Attorney General claims officials sent and received porn via state email accounts for years, “including top state jurists and 30 current employees of the state Attorney General’s Office.” If the AG’s office is swapping porn at all hours, somehow the whole “systematic blind eye to Penn State” thing makes more sense. [Associated Press via Lehigh Valley Live]

* Interesting argument for law schools to adopt the Montessori method “in the mindset of professors, in classroom management, in physical building design, and in radical curricular reform.” Law school deans’ eyes glazed over until they heard “physical building design” and recognized the potential for more spending. [TaxProf Blog]

* Here come the litany of Supreme Court previews. Most of them will focus on stuff like gay marriage. But this one gets to the sexy stuff, like FLSA regulations. [Federal Regulations Advisor]

* Oh look, the government made a rule that will ultimately accomplish nothing! That’s so cute. [CNBC]

* Prominent lawyer marries actor. Well played. [Jezebel]

* Boalt 3L builds app to “add the features Westlaw forgot.” Westlaw didn’t forget, they were just crowdsourcing. [The Recorder]

* Another review of Supreme Ambitions (affiliate link), David Lat’s forthcoming novel. [Indiana Law Blog]


Mike Sorrentino

* Per the First Circuit, plaintiffs who successfully challenge the Defense of Marriage Act in court aren’t entitled to attorneys’ fees. The Department of Justice had no comment. [National Law Journal]

* Florida Coastal Law finished second-to-last in bar passage for the July 2014 exam, with 58% of grads passing. It was one of Florida Coastal’s worst performances to date. [Florida Times-Union]

* ASU Law got a $10M donation, its largest ever. “The remarkable thing about it is we didn’t ask him for it,” says the dean, which is a slightly better response than Drexel’s dean had. [The Republic]

* Much to his defense team’s chagrin, accused Boston Marathon bomber Dzhokhar Tsarnaev’s trial will remain in Boston. The media spectacle is set to begin in January 2015. [New York Times]

* Mike “The Situation” Sorrentino of Jersey Shore fame was indicted on tax fraud charges to the tune of $8.9M. He pleaded not guilty yesterday afternoon. There aren’t tanning beds in jail. :( [Asbury Park Press]

* In light of today’s vote on Scottish independence, here’s an article on the opportunities for the legal industry if Scotland breaks free. [Business For Scotland]

* What are the biggest pet peeves of corporate counsel. Surprise, surprise, billing “surprises” makes the list. [ALM]

* Attorney General Holder is offering bigger payouts to Wall Street whistleblowers. Start saving your emails now you low-level finance folks! [Legal Times]

* Later today, Baker Hostetler’s John Moscow will try to convince Judge Griesa that he shouldn’t be disqualified for breaching the confidentiality of a prior client. [Law Blog / Wall Street Journal]

* As if Bingham didn’t have enough trouble, Akin Gump swept in and poached a gaggle of lawyers in Europe (as some previously predicted). [Law360]

* Skadden is really good at inversions. Elie would like to thank them for their work undermining American society. [The Am Law Daily]

* Yale Law is teaching students basic financial literacy. While some are hailing this program, my question is: how are kids getting to 20-something without learning this stuff already? [Yale Daily News]

* Lawyer busted for impersonating a Transformer. On that note, what would be the best name for a Transformer lawyer? Atticus Prime? L-Woods? Paddotron, who transforms into a clock that only measures tenths of an hour? [Jonathan Turley]

* Did you think your studying for the MBE could have used more original songs as study aids? Well, if so, you’re in luck because there’s an app called Study Songs that sets legal rules to music to help you remember. [Bar Exam Toolbox]

* New York courts are getting more and more fed up with the lack of relief available when lenders flaunt the law. [New York Law Journal]

* We’ve talked about litigation financing in the abstract before, but how can litigation financing help injured workers specifically? [LFC360]

* A former U.S. Attorney pleads guilty to not paying his taxes for years. [Las Vegas Review-Journal]

* In sad news, Sher Kung — part of the trial team that took down the military’s “Don’t Ask, Don’t Tell” policy, and recently of Perkins Coie — was killed in a cycling accident on Friday. [Seattle Times]

Americans are obsessed with taxes.

Maybe it’s our libertarian streak. Maybe an anti-tax bias is in our DNA from the Boston Tea Party. In any event, no real American likes paying taxes.

And some people don’t like paying them even more than the rest of us. Like Donna Marie Kozak.

In Omaha Nebraska this week, Kozak was convicted of a number of tax crimes. She is a member of the “sovereign citizen group ‘Republic for the united States of America.’”

According to DOJ’s press release about the case,

since the late 1990s, Kozak has engaged in a long series of fraudulent schemes to obstruct the internal revenue laws. These included placing her property in sham trusts, establishing a sham charitable foundation, sending harassing correspondence to IRS employees and filing bogus tax returns, trust returns, private-foundation returns and other false documents with the IRS. In 2008, she filed a tax return based on fictitious income and tax withholdings on Form 1099-OID statements that claimed a refund of $660,000.

At trial, in addition to the questionable tax filings, she also seems to have filed a $19 million tax lien against a federal judge who oversaw the tax fraud prosecution against two of her friends. She also filed other multi-million dollar tax liens against the federal prosecutors who brought her friends’ case.

It seems Kozak did not have a legitimate claim to $19 million from that judge. And self-help to a fake tax lien is not how one should address a suspicion of prosecutorial overreach.

Like the folks who believe that the limits on maritime jurisdiction, explained by a talking salamander, holds the key to beating a federal criminal charge, the full tapestry of wacko tax fraud theories is a lovely thing to behold….

double red triangle arrows Continue reading “Tax Fraud, Tax Protestors, and the Most Awesome Willfulness Doctrine in Federal Criminal Law Today”

* Utah appealed its same-sex marriage case to the Supreme Court, making it the first state whose law was smacked down by an appellate court to do so. Let the countdown begin. [National Law Journal]

* In the ruling that saved Alabama’s abortion clinics, Judge Myron Thompson likened the right to have an abortion to the right to bear arms. We can think of a few people who would take issue with that. [CNN]

* In case you’ve been wondering why tax inversions are hot right now, you can blame it all on some bicycling tax and M&A lawyers from Skadden — call them bikedudes at law, if you will. [WSJ Law Blog]

* Law schools tout the fact that their graduates are finding jobs in “J.D. Advantage” positions. Meanwhile, it remains unclear how much of an advantage a law degree actually offers in these jobs. [Am Law Daily]

* In a lawsuit peppered with crazy allegations, a law prof at Florida A&M claims in a gender discrimination complaint that male professors are “paid considerably more” than female professors. [Tampa Tribune]

Alec Baldwin was such a stud.

* “I don’t care if it’s legal, it’s wrong.” President Obama is pointing the finger at companies using cross-border mergers to avoid U.S. taxes, and he wants to put an end to corporate tax inversions. [Bloomberg]

* Thomas Christina of Ogletree Deakins is the lawyer behind the recent circuit split on Obamacare’s state versus federal health insurance subsidies. Blame him or praise him, it’s up to you. [WSJ Law Blog]

* “I think I missed being in the courtroom more than I missed politics.” John Edwards, acquitted in 2012, is making court appearances again, but this time as a lawyer, not as a defendant. [Am Law Daily]

* A lawyer from Georgia hunts alligators in his spare time, and keeps the taxidermied head of one he caught right on his desk. He says it’s “a great conversation piece,” but that’s a pretty nasty paperweight. Eww. [Daily Report via ABA Journal]

* In a face-off with Alec Baldwin, a judge asked the actor to apologize. The combative Baldwin said he’d rather pay a fine, but if he can “[b]e a good boy,” his biking charge will be dropped. [New York Daily News]

Judge Emmet Sullivan

* Judge Emmet Sullivan (D.D.C.) wants the IRS to explain, in a sworn declaration, how exactly it lost Lois Lerner’s emails. [WSJ Law Blog]

* And the fun for the IRS continues today in the courtroom of Judge Reggie Walton (D.D.C.), as reported by Sidney Powell, author of Licensed To Lie (affiliate link). [New York Observer]

* Speaker John Boehner wants to take the Republicans’ crusade against Obamacare to the courts. [New York Times]

* Andrew Calder, the young M&A partner that Kirkland & Ellis snagged from Simpson Thacher for a reported $5 million a year, is already bringing in big deals. [American Lawyer]

How the cupcake crumbles: the once-successful venture of an NYLS grad and her husband needs a rescue.

* “Duke University is not and never has been in the business of producing, marketing, distributing, or selling alcohol.” Some bros down in Durham disagree. [ABA Journal]

* If you see something… sue someone? The ACLU and Asian American civil rights groups, together with some help from Bingham McCutchen, have filed a legal challenge to the Suspicious Activity Reporting database. [New York Times]

* Congrats to David Hashmall, the incoming chair of Goodwin Procter — and congrats to outgoing chair Regina Pisa, the first woman ever to lead an Am Law 100 firm, on her long and successful leadership. [American Lawyer]

* A group of investors might end up devouring Crumbs, the cupcake-store chain founded by New York Law School grad Mia Bauer that suddenly shut down this week amid talk of a bankruptcy filing. [Wall Street Journal (sub. req.)]

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