Tax Law

Talk about a pole tax…

* Dewey know if Citibank is planning to sue other former D&L partners over their capital contribution loans? According to one court document filed by Luskin Stern & Eisler, the bank’s counsel, the fun has just gotten started. [Am Law Daily]

* Unlike the voter ID laws in Texas and South Carolina, the Department of Justice has approved New Hampshire’s law of the same ilk. Apparently hippies from the “Live Free or Die” state are incapable of discrimination against minorities. [CNN]

* Arizona, on the other hand, can discriminate against minorities all the live long day — for now. A federal judge ruled that the “show me your papers” provision of S.B. 1070, the state’s strict immigration law, may be enforced. [Bloomberg]

* The latest argument raised in the case over the Mongolian Tyrannosaurus Bataar skeleton is that the bones are actually a “Frankenstein model based on several creatures.” This movie is getting boring. [WSJ Law Blog]

* “[T]he state of New York doesn’t get to be a dance critic.” We’re sure that any man would gladly tell the New York Court of Appeals that lap dancing is a form of art, but should it enjoy a tax exemption? [Associated Press]

Yesterday, a bunch of Republican delegates, fresh off a night at Tattletale’s helping to repay the student loans of nubile gals one lap dance at a time, approved the 2012 Republican Party Platform.

While liberals and the “lamestream media” are fixated on the planks dealing with “abortion” and “gay marriage,” the platform includes some lower-profile planks worth checking out. Here are five that stuck out to me as a lawyer….

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Former lobbyist Janna Ryan.

There are a lot of people trying to tell me that Mitt Romney’s pick for vice president, Paul Ryan, is attractive. Like pretty much everybody in my office. And Google is auto-filling with “Paul Ryan Shirtless.” Considering that many of Ryan’s supporters are serious fans of noted rape-novelist Ayn Rand, I’m mildly concerned by all this pent-up Republican sexual energy being thrown Ryan’s way.

But it’s not like Ryan is on the market. He was snapped up by Janna Christine Little Ryan, back in 2000. We’re just getting to know this potential second lady. She’s being pushed by the Romney campaign as a traditional housewife who loves her children and supports her man.

No doubt, she is.

But in another life, before marriage and children, Janna Little was a tax lawyer and big-time lobbyist. She was a Washington insider, like her husband. She worked for PriceWaterhouseCoopers and had a controversial client roster….

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No one likes a lazy welfare zombie.

How a person handles a semi-serious discussion of the zombie apocalypse can be an important indicator of a person’s sense of humor and general pleasantness to be around.

At my old apartment in Oakland, my friends and I would often discuss barricading the front door, disabling the elevator, transforming old liquor into Molotov cocktails to hurl off the balcony, how best to make use of the convenience store across the street… some actual thought went into our analysis. (We also lived in Oakland, so there’s that.)

But it’s not just weirdos like me who enjoy this stuff — turns out law professors do, too. Last week, we read about a law prof analyzing Jay-Z’s “99 Problems.” And today, we take a look at one legal academic’s investigation into the crazy problems the U.S. government must manage once it is forced to maintain revenues in the face of the rise of the undead….

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It's their world and we're all just playing in it.

* This is a great article on why the Supreme Court doesn’t leak, while more important institutions, like our national security apparatus, leak like a freaking sieve. [New Republic]

* Most law professors think the Affordable Care Act is constitutional. Most law professors think the Supreme Court will overturn the ACA anyway. ARE YOU NOT ENTERTAINED? [Bloomberg]

* And now for some SCOTUS thoughts from the amazingly amorphous Mitt Romney. Look at his works in equivocation, ye mighty, and despair. [Washington Post]

* You know, I don’t know how they afford this stuff, but having an inalienable right to “paid vacation” really feels like the kind of European invention we should be emulating. Good ideas can come from anywhere, folks. [Legal Blog Watch]

* Letting students sit for the bar exam after their second year but then making them come back to school for an even more obviously useless third year is a great way to make somebody have a total mental dissociative break. Just imagine calculating how much money you’re being forced to waste while you sit there in a 3L seminar called “Law and Ceramics.” [Faculty Lounge]

* Oh, I like this. The little Democrat in me can’t help but like this: a “global” financial transaction tax. Mmm… there’s nothing like the smell of global redistributive fairness. [Overlawyered]

* Jonathan Turley seems hurt that Ann Althouse and other conservative academics acted in a way that shows “we have lost the tradition of civil discourse in this country.” Yeah, umm, Professor Turley, perhaps you didn’t read the footnotes, but here on the internet we don’t have a tradition of civil discourse. We do have a tradition of ad hominem attacks, hyperbole, and pictures of cats. [Jonathan Turley]

* It’s not just media groups that are urging the Supreme Court to allow live coverage of the announcement of the ACA decision. Senators Patrick Leahy and Chuck Grassley of the Senate Judiciary Committee have joined the club. [Blog of Legal Times]

* Dewey know whether this failed firm’s former partners will be settling their claims any time soon? Team Togut hopes to reach a deal in the next six weeks, and claims that cooperation will absolve D&L’s deserters of all future liability. [Am Law Daily (sub. req.)]

* From Biglaw to the big house: former Sullivan & Cromwell partner John O’Brien, who is serving time for tax evasion charges, has been suspended from practicing law in New York. [Thomson Reuters News & Insight]

* A Stradling Yocca partner and his wife, a Boalt Hall graduate, stand accused of planting drugs on a school volunteer who supervised their son. Looks like the only thing they’re straddling now is jail time. [OC Register]

* Dharun Ravi was released early from jail yesterday after completing a little more than half of his 30-day sentence. Funny how bad behavior got him into the slammer, but good behavior got him out of it. [CNN]

* “Why would somebody so smart do something so stupid?” Kenneth Kratz, the sexting DA from Wisconsin, claims that the answer to that question is an addiction to sex and prescription drugs. [Herald Times Reporter]

* Jay-Z’s got 99 problems and this bitch is one. He’s been accused by Patrick White of plagiarizing parts of his own best-selling memoir, “Decoded,” and slapped with a copyright infringement suit. [New York Daily News]

* Some law schools are thinking about reducing class sizes, but others are not. Said one dean, “People want to go to our school, and why should we say no?” [The Faculty Lounge]

* The fun coming out of the Seventh Circuit just doesn’t stop. Do you know what an “interrobang” is? [Volokh Conspiracy]

* Speaking of the “What What (In the Butt)” opinion, here’s some analysis from Professor Ann Althouse. [Althouse]

* Yeah, we know, we’re not supposed to give tax advice. So think of this as housing advice: if you earn $1 million or more, avoid living in a blue state. [TaxProf Blog]

* Free Winona Eggs Benedict! A New York City Council bill seeks to remove “unnecessary obstacles” to getting Sunday brunch. [City Room / New York Times]

* An Australian journalist’s thoughts on how to reform the Anglo-American legal system. [The Atlantic]

* Hmm…. should I look into buying the domain name www.david.lat? [Legal Blog Watch]

* How Dewey go through $43 million in six weeks? Is this like Brewster’s Millions or something? Discussion after the jump….

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Most news you get in life, you know when you’ll get it. Law school grades are posted on a schedule. Your doctor will tell you when the test results are due back. You know when the polls close on election night, and that it will only take so long to count the ballots (though there are some exceptions).

The Supreme Court isn’t like that. Here they are, the closing days of October Term 2011, and all we know is that the Supreme Court will issue opinions at some point in the next few weeks. We don’t know if today is the day.

This creates an odd frustration and excitement in the section of the courtroom where members of the Supreme Court Bar sit.

Today, a number of lawyers recognize Art Spitzer, the legal director for the D.C. area ACLU, sitting in the section for members of the Supreme Court Bar. He was at the Court last week, too. The lawyers sitting and waiting are starved for information about what’s about to happen next.

As lawyers come in, some recognize Art and ask him what opinions the Court will hand down today. He’s a good guy, and reminds them that the only people who know are putting on black robes as he talks. He amicably complains that last week he schlepped all the way down to the Court only to hear a bankruptcy opinion. Art is not interested in the Court’s bankruptcy jurisprudence.

There’s a lot of conversation about what the Court might do today — is life without parole for juveniles constitutional? Is Obamacare? What about the newest Confrontation Clause case? The section of seating for bar members crackles with lawyers eager to show they know what cases are on the Court’s remaining docket.

The Justices come take their seats on the bench — all but Alito — and the Chief Justice announces that Justice Breyer has the first opinion of the day.

We’re on the edge of our seats as Breyer takes a second to make sure he has the attention of the courtroom. He starts to speak….

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* In a Supreme Court decision split across gender lines, prosecutors can now get a do-over on criminal charges without double jeopardy, even if an otherwise deadlocked jury unanimously rejected them. [New York Times]

* And yet another day ended without a verdict in the John Edwards campaign finance trial, but the jury asked to review every exhibit in the case. The former presidential candidate must feel like he’s being punk’d. [CNN]

* The DOJ found that two prosecutors in the Ted Stevens case committed reckless professional misconduct punishable by unpaid time off. Looks like they’ll be getting an extended Memorial Day break. [Blog of Legal Times]

* Hot on the heels of Obama’s announcement in support of gay marriage, yet another California judge has found that DOMA is unconstitutional (along with a provision of the tax code). [Poliglot / Metro Weekly]

* Occupy Wall Street is suing for $48K over the destruction of the group’s “People’s Library” after their eviction from Zuccotti Park. But let’s get real, who wants used books that reek like patchouli and pot? [Bloomberg]

* More than one million “de facto spouses” in Quebec may soon be automatically married by the state against their will. Imagine how much fun it’ll be to get a divorce from someone you never actually married. [Slate]

* Two waitresses who claim they were fired for complaining about their former employer’s “no fatties” policy will get to bring their $15M lawsuit before a jury. Hopefully Peter Griffin isn’t a juror. [Law & Daily Life / FindLaw]

* Rob me once, shame on you; rob me twice, shame on me? Supreme Court Justice Stephen Breyer was robbed for a second time, but this time as the victim of a burglary on May 4. [Thomson Reuters News & Insight]

* Dewey know when this ship is finally going to capsize (so we can stop making these puns)? Two of D&L’s Hong Kong partners have decided to defect to DLA Piper, and more may be joining them soon. [Asian Lawyer]

* He might’ve been a “bad husband,” but that doesn’t mean he’s guilty. The jury in John Edwards’s campaign finance trial will begin deliberating today. Let’s see if they convict him of being more than an adulterer. [CNN]

* After his citizenship stunt, Eduardo Saverin can look forward to being defriended by the United States — not like that’s a bad thing, because to be honest, the movie version of him is much cuter. [New York Daily News]

* And this is why lawyers shouldn’t try to be funny. Safeway’s General Counsel, Robert Gordon, is being branded a sexist for telling a recycled joke about pigs and D.C.’s most powerful women. [Corporate Counsel]

* A three month suspension has been recommended for a former Treasury Department attorney who attempted to steal ties from Nordstrom. What, he couldn’t spring for a Neiman’s run? [National Law Journal]

* If you bought those stupid ass Skechers Shape-Up shoes in the hope that your booty would look like Kim Kardashian’s, you can get a piece of the $40M settlement. Not bitter, not at all. [Los Angeles Times]

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