Some Thoughts on the 28th Amendment

Congress (probably) can extend the deadline for ratification by simple majority vote. But if it does that, it should allow already-ratifying states to rescind

Yes , the Tax Law May Cause Corporations to Pay Bonuses. But It May Be a Tax Game That Won’t Last

Don’t expect to find another one in your stocking next holiday season

The IRS Boozily Resurrects the 3-Martini Lunch

IRS and Treasury have recently been so overwhelmed by the volume of regulation needed to implement the 2017 tax legislation that it’s easy to understand if they just really need a drink. It’s still surprising, though, that one piece of their recent…

There Is No Retroactivity Concern With Overruling Quill

A very long post about an admittedly esoteric issue that could determine the outcome of the Supreme Court’s hugely significant online sales tax case

“Reputation or Skill” in the New Pass-Through Regulations:

Reading “Skill” (and “Principal Asset”) Out of the Law

The proposed regulations governing the 20-percent pass-through deduction under Section 199A are rightly garnering attention, and there is already…

Burdens of Proof for Sexual Misconduct Claims in Senate Confirmations and on College Campuses

How confident must we be that allegations of sexual misconduct are true before we impose consequences on the accused? This question is central to the debate over the…