The 1905 Supreme Court case Lochner v. New York has long been a lightning rod for the claim that unelected judges have no place in our Constitutional system striking down laws purporting to ensure public health and safety. The periled precedent played its part this week as UT Law student Noah Horwitz dutifully deployed it against […]

Introduction It should come as no surprise given the size of the United States Code, but every now and again two federal statutes point crossways. Epic Systems Corp. v. Lewis presents the Court with one such conflict between the Federal Arbitration Act on the one hand and the National Labor Relations Act on the other. […]

I will save you and you shall be a blessing. –Zechariah 8:13 From everyone to whom much has been given, much will be required; and from the one to whom much has been entrusted, even more will be demanded. –Luke 12:48 With great power comes great responsibility. —Benjamin Parker As we explain elsewhere, we here […]

The current tax reform plan is complicated and earth-shaking in a downstream kind of way. It’s doing a lot from a monetary perspective, but it’s not fundamentally changing the way federal taxes work. It’s a familiar reform story: the entrenched status quo turns out to be made of concrete, so the reformers have to dig […]

The federal income tax finds you everywhere. State taxes don’t: California takes up to 13.3% of your income, while Nevada takes nothing. Every state taxes property in some way, but at different levels. But state taxes don’t immediately overburden high-tax state residents as badly as this sounds, because of the State and Local Tax Deduction, […]

Two conflicting ideas underpin a lot of the conversation surrounding businesses and the federal income tax. First, that our current tax code is too complicated, and second, that we should use the tax code to manage economic policy. Cost recovery of capital investment is a good case study. It’s really complicated and it has huge […]

In 2016, the comedian John Oliver established “Our Lady of Perpetual Exemption,” a bogus church that received tax-exempt status as a religious organization. In 2015, the NFL cheerfully announced their front office was voluntarily giving up its nonprofit tax-exempt status. The MLB central office did so in 2007, while the NHL has remained tax-exempt. Country […]

Eminent domain—It is a term evocative of aristocracy from a bygone era, one that should be written in gilded script that graces an old regal manuscript. This word association is perhaps accurate given what the term represents in legal parlance: the government’s ability to expropriate the territory of its citizens. In the United States, this […]

Last November, then Vice President Elect Mike Pence took his family to a production of the Broadway musical Hamilton. The Broadway audience being what it is, his entrance was met with a spattering of boos. The Broadway cast being what it is, they took the opportunity to make a special entreaty to the victorious candidate […]

Good morning; let’s talk about tax policy!  One of the ways Senator Bernie Sanders has offered to finance his suggested health care plan is a wealth tax. A wealth tax does what it says on the box: taxes assets, as opposed to our current tax structure, which taxes income. This is far from the first […]

Yesterday, we published a post I wrote about the troubling state of civic life in today’s environment of identity politics. The same morning, Above the Law published a piece that illustrates the follies of tribalism I intended to condemn in my post. In what is either an attempt to create controversial click-bait or simply a […]