Taxes

If tax lawyers aren't supposed to distinguish between 501(c)(4) orgs and 527 orgs, than who is?

* Given the name and origins of the Tea Party movement, it actually makes perfect sense that their groups got grief from the IRS. [Washington Post]

* Wachtell Lipton weighs in against the practice of shareholder activists offering special compensation to director nominees. [Dealbook / New York Times]

* A law professor, Joshua Silverstein, argues that schools should embrace grade inflation. (But haven’t most of them done this already?) [WSJ Law Blog]

* Facebook shareholders might not “like” this news, but Ted Ullyot is stepping down as general counsel after almost five years. We’ll have more on this later. [National Law Journal]

* The Brooklyn DA’s office is reopening 50 murder cases that were worked on by retired detective Louis Scarcella (who looks oh-so-savory in the NYT’s photo of him). [New York Times]

* In news that should shock no one, Nicholas Speath’s dubious discrimination case against Georgetown Law has been dismissed. [The BLT: The Blog of Legal Times]

* Not long after leaving Cravath for Kirkland, Sarkis Jebejian is putting together billion-dollar deals for private-equity clients. [Am Law Daily]

* Professor Jeffrey Rosen reviews an interesting new book, The Federalist Society (affiliate link), authored by Michael Avery and Danielle McLaughlin. [New York Times]

Do you love tax law? These lawyers do, and they've proclaimed it on their license plates.

Which up-and-coming partner just left Cleary Gottieb? And who else is departing from CGSH?

* Thoughts go out to all those in Boston. [CNN] * I hope you’ve all got your taxes finished. Here’s a fun fact: most tax cheats live in the South and the West. The two areas of the country filled with people who think taxes are evil cheat more? Go figure. [NBC News] * Remember, it’s not polite to say “thank you.” [Las Vegas Law Blog] * And now the rare, “self-benchslap.” [Associated Press] * A detailed look at how the Federalist Society became so powerful in American law schools. Unfortunately, it neglects the “they tend to order better pizzas for their events” gambit. [Chronicle of Higher Education] * Remember the new, depressing, public domain Happy Birthday song? The sponsor of that contest, WFMU, is at it again with a new contest to create modern, entertaining covers of public domain ditties. Despite my ragging on the birthday song, this is a pretty cool idea. [Free Music Archive] * Are you a young lawyer complaining about your lot in life? You’re at this site, so statistically you are. Well, quit your bitchin’! [Associate's Mind] * The Texas Supreme Court does not value emotional attachments to dogs. This is surprising because I can think of at least 10 country songs on this very point. [Law and More] * Mocking law school couples with a GIF from Veep? Get out of my head, UChiLawGo! [UChiLawGo] * Boob-induced failure. [Legal Juice]

Additional thoughts on in-house counsel compensation, from columnist David Mowry.

Stephen Baldwin has reached an agreement in his tax case. Avoids being locked up with Pauly Shore again.

Thinking about opening a medical marijuana dispensary? Think again.

* “You just sit there, looking stupid.” The justices of the Supreme Court aren’t required to show up and look like “potted plants” at the State of the Union address, but some of them do every year. [CNN]

* Well, thanks to the DOJ’s fraud lawsuit filed against ratings agency Standard & Poor’s, it’s starting to look a lot like a litigation gang bang up in here as far as the states are concerned. [Bloomberg]

* Dewey know whether D&L’s retirees are still kicking (legally speaking) or if they’ve decided to send their claims to hospice? We certainly do, and we’ll have more on this later. [Am Law Daily]

* That “death and taxes” thing may be true, but when you’re trying to navigate the U.S. tax code as a married same-sex couple and the government won’t even recognize your union, there’s an uncomfortable air of uncertainty. [New York Times]

* “Have we seceded already? The execution is faster than I thought.” Guess which state in the Deep South accidentally raised a Confederate battle flag over the building that houses its Supreme Court. [Clarion-Ledger]

* Mama said knock you out: if you’re trying to figure out how to get a job after graduating from New England Law School, moonlighting as a champion boxer will help you beat down the competition. [Boston Herald]

Which major law firms offer benefits that cover adoption and/or surrogacy costs? Plus an update on the gay gross-up (aka "tax equalization for same-sex health benefits").

Which major law firms now offer the tax offset for domestic partner health benefits?

In-house columnist Mark Herrmann reminisces about 2012.

* Change may be coming soon in light of the Newtown shooting, but any talk about new federal restrictions on guns will hinge on the Supreme Court’s interpretation of the Second Amendment through the lens of the Heller case. [National Law Journal]

* Joel Sanders and the Steves are facing yet another “frivolous” lawsuit over their alleged misconduct while at the helm of the sinking S.S. Dewey, but this time in a multi-million dollar case filed by Aviva Life and Annuity over a 2010 bond offering. [Am Law Daily]

* Always a bridesmaid, never a bride: Pillsbury has had the urge to merge since February, and now the firm may finally get a chance to walk down the aisle with Dickstein Shapiro. [Thomson Reuters News & Insight]

* Income-based repayment is a bastion of hope for law school graduates drowning in student loan debt, but when the tax man commeth, and he will, you’ll quickly find out that the IRS doesn’t have IBR. [New York Times]

* Is the premise of graduating with “zero debt” from a law school that hasn’t been accredited by the ABA something that you should actually consider? Sure, if you don’t mind zero jobs. [U.S. News and World Report]

* Daniel Inouye, Hawaii’s Senate representative for five decades and a GW Law School graduate, RIP. [CNN]

* How much could going over the fiscal cliff cost midlevel to senior associates whose bonuses get paid in January? Here’s an estimate. [Thomson Reuters News & Insight] * Congratulations to the newest member of the S.D.N.Y. bench: former Debevoise partner Lorna Schofield, the first person of Filipino descent to be confirmed as an Article III judge. [AABANY] * Judges in my home state of New Jersey are always so fair-minded. Here’s a great recusal motion, directed at Judge Carol Higbee in the New Jersey Accutane mass tort case. [Reed Smith via Drug and Device Law.] * Make sure you don’t murder any babies before signing up to meet Nancy Grace. [Charity Buzz] * If you’re looking for a stocking stuffer (affiliate link) for a young lawyer in your life, look no further; Dan Hull has a great recommendation. [What About Clients?] If you’re interested in Judaism, Supreme Court clerks, or both, there’s a video for you after the jump…. I find Orthodox Jews who are boxers or professional basketball players more impressive than Orthodox Jews who clerked for the Supreme Court (shocking, I know). In case you’re curious as to who is the first Orthodox Jewish woman to clerk for the Supreme Court, watch this video....

Weil Gotshal announced its bonuses today. They aren't a 100 percent Cravath match. When are they being paid?

Did Weil just kick its associates over the fiscal cliff?

Some sad news, from New York and Texas, for strippers and strip club aficionados...

* Katie Holmes… is free. FREEDOM. [ABC News] * The Marbury v. Madison interpretation of the Roberts health care ruling (which I noted yesterday morning) is gaining a lot of traction. [Daily Beast] * Killing me softly with taxes, killing me softly, with taxes, taking my whole life, with levies, killing me softly, with these taxes. [Going Concern] * Texas GOP Platform says that they oppose teaching critical thinking skills to children. The party says it was a typo, but given how many people can’t think themselves above 150 on the LSAT, I don’t think they have anything to worry about. [Talking Points Memo] * So, does this mean that Republicans don’t think the government can mandate ultrasounds, or what? [Huffington Post] * I was on the radio yesterday talking Obamacare with Northwestern Law professor Tonja Jacobi and SCOTUSblog’s Amy Howe. [The Afternoon Shift / WBEZ] * After the jump there is a spoken word poem about Law and Technology. That’s not a typo. Spoken. Word. Law & Tech. Don’t say I never did anything for you…. I hesitate to characterize it, other than to say I couldn’t believe that I was watching 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]

* 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 david.lat? [Legal Blog Watch] * How Dewey go through $43 million in six weeks? Is this like Brewster’s Millions or something? Discussion in this video....