For anyone remotely tuned-in to public dialogue on law and policy, the criticism that a proposed action is unconstitutional is a familiar one. But while some exclaim, “That’s unconstitutional!” others just as readily respond, “Who cares?” At least anecdotally, the honest answer to that question seems to be “some, but not others.” One may venture […]

Several environmental groups are teaming up with property rights advocates to file suit against the Federal Regulatory Commission (FERC), challenging the Commission’s use of eminent domain in siting pipelines. In October, Mountain Valley Pipeline filed a lawsuit in federal court against Virginia landowners to initiate the acquisition of easements via eminent domain authority through their […]

“When I was 17, it was a very good year.” In October, scientists from Caltech announced that they had detected gravitational waves resulting from the collision of two black holes 1.3 billion years ago. While such phenomena is predicted by the theory of relativity, it remained unobserved until just a few months ago. A small […]

The people who walked in darkness have seen a great light; those who lived in a land of deep darkness—on them light has shined. . . . For a child has been born for us, a son given to us; authority rests upon his shoulders; and he is named Wonderful Counselor, Mighty God, Everlasting Father, […]

Or, “Incorporate in Anguilla!”  The United States doesn’t have a territorial tax system, meaning federal tax is collected on American income throughout the world, not just income earned within its borders. There is one notable exception to that: corporate income earned overseas, as long as that money stays overseas. Here’s how it works mechanically: A […]

The conservatarian kitch business has been good recently. Almost $200 bucks in the past few months. So what’s going on over at DonorSee? How about “rocket stoves” in rural Kenya to combat household air pollution and its deleterious health effects? In Rural Kenya, many people still cook by open flame wood fires (like a campfire). Due to […]

Taxation Tuesday is off today. It will return on the next available Tuesday. In the meantime, here’s SCOTUSblog on Marinello v. United States, which asks what counts as obstruction of tax administration. Can paying in cash be enough?

[Editors’ Note: Friend of the blog Justin Burnam got into the oral argument for Masterpiece Cakeshop yesterday. We’re pleased to be able to host him here for his reflections.] The Supreme Court yesterday heard oral argument in Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Commission. Outside the courthouse, two energetic crowds—each replete with signs, flags, and booming […]

The Republican tax bill is going to conference, and updates are happening so quickly they are time stamped to the minute. So, let’s talk about the individual Alternative Minimum Tax, a decades-old smoking gun demonstrating the failures of the federal income tax. (There is also a corporate AMT, which is not the subject of this […]

[Editors’ Note: This post is not technically a “Term Preview” since only a cert petition has been filed so far in the case, but it’s very much a petition to keep an eye on. Additionally, the author alone takes sole responsibility for every bad pun in this post.] Introduction In Lexmark International back in 2014, the Supreme […]