Tax Law

  • tax law RF

    Tax Law, White-Collar Crime

    Tax Fraud, Tax Protestors, and the Most Awesome Willfulness Doctrine in Federal Criminal Law Today

    The full tapestry of wacko tax fraud theories is a lovely thing to behold….

    8 Comments / / Aug 7, 2014 at 10:13 AM
  • baby gun

    Abortion, Biglaw, Federal Judges, Gay, Gay Marriage, Gender, Job Searches, Law Professors, Law Schools, Mergers and Acquisitions, Morning Docket, SCOTUS, Supreme Court, Tax Law, Utah, Women's Issues

    Morning Docket: 08.06.14

    * 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]

    4 Comments / / Aug 6, 2014 at 8:59 AM
  • Alec Baldwin was such a stud.

    Animal Law, Barack Obama, Biglaw, Celebrities, Health Care / Medicine, Insurance, John Edwards, Morning Docket, Politics, State Judges, Tax Law

    Morning Docket: 07.25.14

    * “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]

    0 Comments / / Jul 25, 2014 at 9:18 AM
  • How the cupcake crumbles: the once-successful venture of an NYLS grad and her husband needs a rescue.

    ACLU, Biglaw, Drinking, Federal Government, Federal Judges, Food, Morning Docket, Partner Issues, Politics, Tax Law

    Morning Docket: 07.11.14

    * 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.)]

    5 Comments / / Jul 11, 2014 at 9:08 AM
  • Monitor screen showing email in the inbox

    Department of Justice, Email Scandals, Eric Holder, Politics, R. Ted Cruz, Tax Law

    Celebrate July 4th Like Our Founding Fathers Intended: By Questioning The Government

    Wouldn’t it be great if the government didn’t spoliate — er, “recycle” — any more evidence in the investigation of the IRS?

    13 Comments / / Jul 3, 2014 at 12:52 PM
  • rainbow flag

    10th Circuit, Baseball, Biglaw, Crime, Gay Marriage, Morning Docket, Patents, Plaintiffs Firms, Tax Law, Technology, Utah

    Morning Docket: 06.26.14

    * In case you missed this piece of news amid yesterday’s Supreme Court madness, the Tenth Circuit found Utah’s ban on gay marriage unconstitutional. It’s the first federal appeals court to make such a ruling. Hooray! [New York Times]

    * “Just about everyone he came in contact with, he managed to corrupt.” Paul Daugerdas, formerly of Jenkins & Gilchrist, was sentenced to 15 years for his role in an $8B fraud scheme. [Businessweek]

    * Despite what you may have been led to believe, not all patent awards are as high as those you see in media headlines. Fewer than 2% of infringement cases even result in damages. [National Law Journal]

    * When is it okay to turn down a Biglaw offer and head to a plaintiffs firm? Probably when you’re planning to file a massive class-action suit against the MLB on behalf of minor leaguers. [St. Louis Post-Dispatch]

    * William Mitchell Law’s new J.D. program is the first of its kind to be approved by the ABA. It’s half online, half on-site (does 9 times count as half?), and we see more like this coming down the line. [U.S. News]

    5 Comments / / Jun 26, 2014 at 9:09 AM
  • tax-law-taxation

    Basketball, Labor / Employment, Non-Sequiturs, Tax Law

    Non-Sequiturs: 06.20.14

    * You’d think a tax attorney would remember to file a tax return. You’d be wrong. [SF Gate]

    * You think you have difficult clients? Try representing a sovereign hellbent on making political hay by contradicting every representation you make in court. [Reuters]

    * Dov Charney out at American Apparel. And he seemed like such a nice guy… [Slate]

    * The Central Park Five civil rights lawsuit has settled for $40 million — or roughly $1 million for each year the accused spent in prison. [New York Times]

    * It’s a bad week for everyone affiliated with the Miami Heat. Now they’re losing to bloggers. [South Florida Lawyers]

    * In an unfortunate follow-up, the effort to unionize some lawyers at Bloomberg has fizzled and the primary organizer has been fired with no severance and a baby on the way. Which is surely a complete coincidence and not related to his organizing activity at all. [Fortune]

    * Former Delaware Supreme Court Justice Carolyn Berger has resigned and she is not bashful that it’s all to do with being passed over as chief justice in favor of Leo Strine. [Delaware Law Weekly]

    * Save the date, D.C. The 2nd Annual Go Formal for Justice gala will be held October 18. [DC Bar Foundation’s Young Lawyers Network / Facebook]

    * Yale Law grad and former Senior Counsel to the World Bank, Karen Hudes, wants you to understand that JFK was killed over the gold standard and that there’s a species of coneheads in control of the Vatican. We should do a Career Alternatives on her. Video after the jump… [Starship Earth: The Big Picture]

    0 Comments / / Jun 20, 2014 at 5:05 PM
  • 220px-Phil_Mickelson_@_2008_US_Open,_Torrey_Pines,_San_Diego,_CA

    Barack Obama, Books, Golf, Insider Trading, Legal Ethics, Non-Sequiturs, Summer Associates, Tax Law

    Non-Sequiturs: 06.13.14

    * While you weren’t looking, Phil Mickelson was cleared of insider trading of Clorox options. How does Lefty get his reputation back? Shooting better than 70 at Pinehurst would help. [mitchellepner]

    * Lat reviews The Good Lawyer by Douglas O. Linder and Nancy Levit. [Wall Street Journal]

    * Canada grants asylum to Florida sex-offender. Maybe Canada can give a hand to Crystal Metheny. [National Post]

    * Lawyer charged with stealing from clients defends himself: “[Wife] had become accustomed to a lavish lifestyle that generated living expenses of $40K per month.” Well then! [Seattle Post-Intelligencer]

    * Can President Obama just raise taxes unilaterally? Apparently so. [DealBook / New York Times (gavel bang: TaxProf Blog)]

    * So as I read this, someone who definitely bought prostitutes to influence people is accusing someone else of allegedly buying prostitutes to influence people. [Forbes]

    * How to make the most of your summer associate experience and not screw up spectacularly (though if you choose to screw up spectacularly, please do it in a reportable way). Video below… [Mimesis Law]

    1 Comment / / Jun 13, 2014 at 4:38 PM
  • iStock_000016329481Small

    Football, Gay, Labor / Employment, Law Schools, Non-Sequiturs, Patents, Pets, Tax Law

    Non-Sequiturs: 06.11.14

    * The intellectual property history of dog leashes. How long is a patent in dog years? [Slate]

    * Trinity Western University, the new law school that bans gay people, just earned a thumbs down vote from thousands of area lawyers objecting to its accreditation. [CBC]

    * 10 real-life laws that regulate the supernatural world. [io9]

    * There’s a new bill of rights in this country and it comes from the IRS. The right to basically avoid taxes is only on the form for rich people. [TaxProf Blog]

    * Mass incarceration in this country degrades citizenship. Sadly, this statement needed to be made. [Boston Review]

    * After receiving an award, a young lawyer blasts legal aid cuts. [Legal Cheek]

    * The Daily Show examines the ongoing effort to unionize college football with commentary by Dee Dee Benkie. She’s wrong of course — college football unions would work like professional sports unions representing players who face exactly the same workplace hazards, instead of stereotypical longshoremen — but it’s good to see even an anti-union advocate agreeing that players deserve something more than what they currently get. Video below…. [The Daily Show]

    1 Comment / / Jun 11, 2014 at 5:02 PM
  • Dzhokhar Tsarnaev

    Biglaw, Books, Death Penalty, Education / Schools, Kids, Law Schools, Mergers and Acquisitions, Morning Docket, Real Estate, SCOTUS, Supreme Court, Tax Law

    Morning Docket: 05.09.14

    * If you want to become a Supreme Court justice, you can start by attending one of these three schools. The schools that produced the most justices are Harvard Law, Yale Law, and Columbia Law. [TIME]

    * Many of the transactional practice areas that took a bruising during the height of the recession, like corporate work, M&A, real estate, and tax, seem to be coming back. Sorry litigators. [WSJ Law Blog]

    * Following Oklahoma’s botched lethal injection, another death row inmate has been given a new lease on life — for the next six months — while an investigation is being carried out. [Associated Press]

    * Members of the defense team for accused Boston Marathon bomber Dzhokhar Tsarnaev not only want their client’s comments after arrest stricken from the record, but they also want the death penalty off the table. Good luck. [CNN]

    * A lawyer was arrested after a school board meeting because he complained for too long about a graphic sex scene in a book his daughter was assigned to read for school. That’s typical. [New York Daily News]

    18 Comments / / May 9, 2014 at 9:03 AM
  • tax law RF

    Constitutional Law, Politics, Tax Law

    Should ‘Campaign For Liberty’ Have Called Itself ‘Campaign For Progress’ Instead?

    Can you blame Campaign for Liberty for not wanting to expose its private-citizen donors to retribution, even if that means disregarding IRS demands?

    8 Comments / / Apr 17, 2014 at 4:05 PM
  • She didn't want to be a 'sexytary.'

    Barack Obama, Gay Marriage, Law Professors, Law Schools, Morning Docket, Sex Scandals, Tax Law

    Morning Docket: 04.17.14

    * Click here if you’d like to see how Obama evolved to his current position on same-sex marriage. Alternatively, click here to see a terribly Photoshopped picture of Obama catching a basketball bouquet. [New York Times Magazine]

    * Should you enroll in law school? Should you do it… TODAY? Please come on over and take a look at the latest parade of law professors trumpeting right now as the best time ever to go to law school. [National Law Journal]

    * University of Colorado School of Law just received its largest gift ever, to the sweet tune of $10 million. It’ll fund $400,000 in student scholarships, but mostly, it’ll be used to hire MOAR law professors. [Denver Business Journal]

    * Boston Marathon bombing suspect Dzhokhar Tsarnaev will be allowed to view victims’ autopsy pictures and visit privately with his sister. Members of his crazy fan club must be so incredibly jealous. [CNN]

    * Next time, make TurboTax your “cheap whore”? This guy claims he was “seduced” by an IRS agent who then refused to help him with his tax audit. He sued, and is now appealing to the Ninth Circuit. [ABC News]

    1 Comment / / Apr 17, 2014 at 9:14 AM
  • Lindsay Lohan

    Biglaw, Celebrities, Drinking, DUI / DWI, Law Schools, Layoffs, Morning Docket, Murder, Prisons, SCOTUS, Sentencing Law, Staff Layoffs, Supreme Court, Tax Law

    Morning Docket: 04.16.14

    * Noah “Kai” Newkirk, the protestor who disrupted Supreme Court arguments in February, was sentenced to time served and barred from the court. Don’t worry, we’ll get you all the SCOTUS clerk news you need, cutie. [Associated Press]

    * “There are still a lot of firms out there hoping the good old days are going to return, and are finally coming to the realization that that isn’t going to happen.” More on Biglaw layoffs. [Am Law Daily]

    * Yet another law school gets its rating downgraded by Moody’s. As a standalone school with “substantial declines in JD enrollment,” Vermont Law’s outlook is now negative. Sad trombone. [Moody’s]

    * Jason Bohn, the heavily indebted law school grad once profiled by the New York Times, was convicted of murdering his girlfriend last month, and now he’s been sentenced to serve life in prison. [New York Post]

    * “Is the Tax Code really 70,000 pages long?” No, not really. We wonder who started the rumor that it was so long, because in reality, it’s only about 2,600 pages long — which is still way, way too long. [Slate]

    * It appears that the apple doesn’t fall too far from the tree with this celebrity family. Lindsay Lohan’s mother, Dina Lohan, pleaded guilty yesterday to drunken driving and speeding charges in New York. [CNN]

    2 Comments / / Apr 16, 2014 at 9:15 AM
  • 220px-Johnny_Depp_(July_2009)_2

    Christopher Christie, Election Law, Gay Marriage, Law Revue, Law Revue Video Contest, Movies, Murder, Non-Sequiturs, Tax Law, Technology

    Non-Sequiturs: 04.14.14

    * Remember to enter the Sixth Annual Law Revue competition. The submission deadline is Thursday at 5. [Above the Law]

    * Johnny Depp subpoenaed in a murder case. He’ll finally pay for what he did to basic dignity in that Lone Ranger movie. [TMZ]

    * Speaking of murder, a court in Pakistan has dropped the attempted murder charges that had been filed against a 9-month-old baby. Maggie Simpson nods in approval. [NBC News]

    * The difference between this student note and your student note is that this one is guiding Department of Justice policy. [Wall Street Journal]

    * Professor Susannah Pollvogt identifies the key issues raised in the Kitchen v. Herbert oral argument. [Pollvogtarian]

    * The Income Tax turns 100. You’re looking fabulous. [TaxProf Blog]

    * The fallout from Heartbleed continues. Here are a few legal websites affected by the glitch. [ATL Redline]

    * Jon Stewart has some choice words for the Gibson Dunn report that Chris Christie commissioned and that not-so-surprisingly came out in Christie’s favor. Video after the jump…. [Comedy Central]

    0 Comments / / Apr 14, 2014 at 5:01 PM
  • Justice Antonin Scalia

    Antonin Scalia, Non-Sequiturs, Patents, SCOTUS, Supreme Court, Tax Law, Technology

    Non-Sequiturs: 04.08.14

    * Justice Scalia was asked, “Why should society be bound by laws that were passed only by white male property owners?” If you guessed he’d eschew a substantive response in favor of a condescending sarcastic quip, you’re right! [Wall Street Journal]

    * 2L who based his student government bid around a self-made rap video failed to secure election. He was probably screwed the moment Dr. Dre entered the race. [Daily Business Review]

    * Nursing home sued for hiring male strippers for patients. Lawsuit aside, wasn’t it a bit much to make them dress up like Matlock for their act? [NY Post]

    * A firm is handing out pairs of Google Glass to clients to record how their injuries impact their daily lives. Next up: a firm specializing in the injuries caused by wearing Google Glass to record how injuries impact daily lives. [Slate]

    * Big corporations are filing junk patents. Will anyone put a stop to them? Of course not. [Politix]

    * It’s time to put a stop to shady tax preparers ripping off low-income families. That way low-income families can go back to being ripped off by every other avenue of American society. [New York Times]

    * Managing your Facebook account can give rise to spoliation. So you’d better be happy with all those pictures you’re tagged in before you get in a legal scrape. [IT-Lex]

    4 Comments / / Apr 8, 2014 at 4:43 PM
  • You Won't Believe How Much These 18 Cats Look Like Past Solicitors General -- by Laurence Tribe

    American Bar Association / ABA, Cass Sunstein, Department of Justice, Eric Holder, Non-Sequiturs, SCOTUS, Supreme Court, Tax Law

    Non-Sequiturs: 04.01.14

    So which of these are real and which are not?

    * Cass Sunstein is writing listicles on the best Supreme Court justices. [Bloomberg View]

    * Attorney General Holder is really going to get to the bottom of these serious allegations that the IRS targeted conservative groups. [TaxProf Blog]

    * The ABA is ending the mandatory use of the LSAT to allow some struggling schools more flexibility in filling empty seats. [The Faculty Lounge]

    * The DOJ is looking into whether or not “God” has such a stranglehold on religion in America that it constitutes an antitrust violation. [The Volokh Conspiracy / Washington Post]

    * A pair of Texas lawyers tussle over the rights to a motorcycle club they ran. [Texas Lawyer]

    * Americans in the 80s made fun of lawyers more than any other society. [Overlawyered]

    2 Comments / / Apr 1, 2014 at 5:01 PM
  • Better than Biglaw? Obviously.

    DUI / DWI, Legal Ethics, Non-Sequiturs, Pornography, Tax Law, Technology

    Non-Sequiturs: 03.10.14

    * Spring break is here for many students, and I know what they’re all thinking: what are the tax implications? [TaxProf Blog]

    * Man files suit because his adult son is addicted to video games. Well, with games like South Park: Stick of Truth coming out, who can blame him? [IT-Lex]

    * Former Sandusky attorney under investigation for misappropriation of client funds. At least he’s only alleged to have showered himself with money. [The Patriot-News]

    * Here’s a lesson in the value of knowing the law: DUI charges against a Chicago judge dismissed. Or maybe it’s more accurate to say, “the value of knowing the law needed to beat the rap after you’ve been arrested for totally forgetting the law.”[Checkpoints]

    * Business development needs to be everyone’s responsibility in a law firm. Well, at the very least, it needs to be somebody’s responsibility. [The RelSci Web]

    * Harvard Law professor seeks help writing regulations for the legalization of marijuana in Jamaica. Wait? It’s illegal in Jamaica? [HLS Administrative Updates]

    2 Comments / / Mar 10, 2014 at 5:00 PM
  • ellen oscar selfie

    American Bar Association / ABA, Biglaw, Celebrities, Copyright, Intellectual Property, Law Schools, Money, Morning Docket, Tax Law

    Morning Docket: 03.05.14

    * It’s apparently time to pay your fair share. Obama wants to close the pesky tax loophole that’s allowed rich professionals, like lawyers, to get away with being rich professionals for so long. [Legal Times]

    * On this episode of As the Weil Turns, we take a look at the firm’s tumbling gross revenue, profits per partner, revenue per lawyer, and headcount. Don’t worry, Weil’s just “repositioning.” [Am Law Daily]

    * The American Bar Association released the dirt on 1L enrollment declines at law schools nationwide, and some schools got totally massacred. Pray yours wasn’t one of them. [National Law Journal]

    * “[T]hey’d probably make the school year longer and bring the cost up for each year.” We sure hope these pre-law students aren’t right about the dubious cost factor behind the two-year law degree. [The Hoya]

    * Who owns the copyright to the Oscar selfie? Does it belong to Ellen DeGeneres, or Bradley Cooper? If you want to get technical about it (and you do, you’re a lawyer), check out this legal round-up. [The Wire]

    7 Comments / / Mar 5, 2014 at 9:04 AM