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Federalism

Whatever Source Derived
Whatever Source Derived
Thoughts on tax and the law
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Pounding SALT?

On the challenges facing Treasury and the IRS in their effort to rein in state charitable credits

As virtually every reader of this blog already knows, Treasury and the IRS proposed regulations on Thursday that…


Murphy’s (Misguided) Law

As Daniel has just nicely explained, the recent SCOTUS decision (Murphy v. NCAA) striking down federal restrictions of state gambling laws has some really eye-opening potential implications. I just can’t believe the Court really meant to endorse most of those outcomes. Much of Alito’s…


Amicus Brief on Behalf of Members of Congress in South Dakota v. Wayfair

I was fortunate enough to be able to assist Alan Morrison in preparing an amicus brief on behalf of six members of Congress in South Dakota v. Wayfair. The brief supports South Dakota’s petition for a writ…