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Most Recent Posts

DOMA Justice Rally In Boston Today

GLAD has played a huge role in the struggle.  GLAD managed Gill v OPM, which was a precursor to the Windsor decision.  Windsor is tightly focused on a single discrimination issue  – the estate tax marital deduction.  The Gill plaintiffs covered much more ground including the filing of joint returns and pension issues.  A GLAD lawsuit, Goodridge v. Department of Public Health, brought marriage equality to Massachusetts.

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Conservatives Should Oppose DOMA

Conservatives Should Oppose DOMA

Liberals praise diversity but generally urge courts to permissively construe the Constitution in order to validate federal power to impose continental uniformities. DOMA is such an imposition. Liberals may be rescued from it by jurisprudence true to conservative principles, properly understood.

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Who Will Play Margaret Fuller When The Movie Comes Out ?

Margaret Fuller’s story is probably one of the most tragically romantic real life stories in American history.  It is a great narrative of female empowerment with a war and a shipwreck thrown in at the end.  Perfect movie for date night.  It’s too bad that Meryl Streep is a little old for the role (Fuller was only 40 when she died.)  Maybe Julia Roberts.  I keep hoping.

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Will E-cigarettes Become A Taxing Experience ?

Will E-cigarettes Become A Taxing Experience ?

There is a push to tax e-cigarettes like regular cigarettes.  The latest threat was in Utah.  The debate centers around how good or bad these things are for people, but there may be another factor at work, which is a problem created by sin taxes.  The taxes may first be pitched to discourage the bad behavior, but the taxes are a revenue source.  If they successfully redirect behavior, revenue declines.  Consider this story from Sacramento about the fiscal havoc wreaked by people becoming more scrupulous about obeying the parking laws.  There you are talking about fines rather than taxes, but the distinction is often pretty thin.

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International Flight Attendant Does Not Score As Well As Sergio Garcia In Tax Court

International Flight Attendant Does Not Score As Well As Sergio Garcia In Tax Court

The term “foreign country” when used in a geographical sense includes any territory under the sovereignty of a government other than that of the United States. It includes the territorial waters of the foreign country (determined in accordance with the laws of the United States), the air space over the foreign country, and the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights, in accordance with international law, with respect to the exploration and exploitation of natural resources.

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Only Modest Valuation Discounts Allowed On Estate Artwork

Only Modest Valuation Discounts Allowed On Estate Artwork

The Court hypothesized that hypothetical buyers might have considered that the Elkins would get sick of the amount of schlepping that was involved in the co-tenancy arrangement and that the Elkins would be motivated to buy them out and could afford to do so.  With that theory, the Tax Court allowed a 10% discount.

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Wyoming Beats The On-line Companies On Room Tax

Wyoming Beats The On-line Companies On Room Tax

The decision is pretty lengthy.  It is a good read, if you are interested in keeping score on this issue. The decision notes how the on-line companies have fared against Birmingham and Bowling Green and numerous other places large and small.  Apparently there is not a broad overreaching federal principle at stake here or at least none that the companies have been able to make stick.

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Written Business Plan Is Crucial In Horse Tax Court Case

Written Business Plan Is Crucial In Horse Tax Court Case

Petitioner failed to provide a business plan that included more than just generalized goals.  ….  Petitioner likewise failed to maintain a budget or to make any financial projections, economic forecast, or other analyses demonstrating financial management or planning.

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New Yorkers Work For A Sober Saint Patrick’s Day While Maine Enables

New Yorkers Work For A Sober Saint Patrick’s Day While Maine Enables

In one year, Sober St. Patrick’s Day® has established itself as a family friendly option for celebrating St. Patrick’s Day. Over the years, the holiday has become associated with binge drinking and public intoxication, which reinforces the stereotype of the “Drunken Irish.” This negative image alienates large segments of the community: families  with young children, teens, senior citizens, members of the recovery community and many others who have stopped celebrating the day due to concerns about out-of-control behavior.

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