“Estate Says $2,105, IRS Says $434,000,000.” [TaxProf]
Archive for November, 2013
Sweden: hotel made of ice ordered to install smoke alarms
Following the rules wherever they lead? The newly installed alarms did promptly catch a guest smoking in a cleaning closet. [Independent]
Wisconsin: special prosecutor raids Walker supporters
A secret special prosecutor wielding “kitchen-sink” subpoenas takes aim at persons and groups who supported Wisconsin Gov. Scott Walker in his recent showdown with public employee unions. “The probe began in the office of Milwaukee County Assistant District Attorney Bruce Landgraf, though no one will publicly claim credit for appointing Mr. Schmitz, the special prosecutor. The investigation is taking place under Wisconsin’s John Doe law, which bars a subpoena’s targets from disclosing its contents to anyone but his attorneys. … [Wisconsin Club for Growth director Eric O’Keefe] adds that at least three of the targets had their homes raided at dawn, with law-enforcement officers turning over belongings to seize computers and files.” [WSJ “Review and Outlook”]
Maryland roundup
- Even if some of its speedcams were illegal, Montgomery County says it doesn’t plan to issue refunds “because drivers admit guilt when they mail in their signed tickets and pay the fines” [WUSA, auto-plays video]
- Per state’s highest court, “repose statute does not bar the plaintiffs’ wrongful death action because it refers to suits for ‘injury,’ as opposed to ‘death.'” [Alex Stein, Bill of Health] Introduce comparative negligence while also reforming old doctrines like joint/several liability? [Don Gifford and Christopher Robinette via TortsProf]
- Double-blind photo lineups: “Baltimore Police Take Steps to Avoid Wrongful Convictions” [John Ross, Reason]
- State shuts down day care center. An overreaction? [Free-Range Kids]
- Reporter Audrey Hudson worries investigative sources were compromised after her notes were seized in armed Coast Guard raid on husband [Maryland Morning]
- Baltimore detective convicted of shooting himself to get workers’ comp benefits [WBAL]
- Santoni’s grocery, southeast Baltimore institution since 1930s, cites city’s beverage bottle tax as reason for closure [Baltimore Sun, auto-plays video]
- New Maryland laws effective last month include some dubious ideas passed unanimously [Maryland Legislative Watch]
Another Michigan structuring case
Headline, from WWJ: “Sterling Heights Gas Station Owner Says IRS Grabbed $70K From His Bank Account For No Reason” Mark Zaniewski, “owner of Metro Marathon in [suburban Macomb County], said the IRS emptied out his bank account twice over the course of a week this spring.” No charges have been filed; Larry Salzman of the Institute for Justice, representing Zaniewski, says the accounts were seized on suspicion of bank “structuring” (knowingly arranging deposits to fall below $10,000), even though some deposits were over that threshold. Salzman says his client has been waiting seven months for his cash and in the mean time is unable to get a hearing before a judge. IJ recently took on a structuring case involving a grocer in nearby Fraser, Mich. Earlier on structuring and its intersection with forfeiture law here, here, here, etc.
Update via Dan Alban on Twitter: “BREAKING: IRS voluntarily dismisses Michigan forfeiture cases, will return seized money to owners of family grocery store and gas station. Doesn’t get feds out of IJ’s separate constitutional lawsuit re: right to prompt hearing, Dehko v. Holder.”
“Why did New Yorkers decline — by a huge 61 to 39% margin — to end age discrimination against judges?”
That’s Ann Althouse’s question. (The actual measure on the ballot would have increased the retirement age for New York judges from 70 to 80, which does not go as far as the federally enacted mandate applicable to private-sector employers, which forbids the prescription of automatic retirement at any age at all.)
The state’s chief judge, Jonathan Lippman, calls the old age limit “outdated,” and Althouse replies:
What is outdated about thinking that older persons hang onto their jobs too long and fail to open positions to younger persons with new perspectives and experience with life as it is lived today? What is outdated about thinking that judges, cloistered and cosseted by the respect their office commands, lack accurate feedback about how well they are really doing? What is outdated about thinking that the judges, with their sharp and hardworking ghostwriters (AKA “clerks”), are unusually shielded from having their failing competence exposed?
I would add that while many advocates of modern employment law insist that we regard “age discrimination” as if it were somehow a phenomenon parallel to prejudice on the basis of race or ethnicity, and odious for the same reasons if not to as high a degree, I see little evidence that the general public has been sold on that proposition.
Fantasy football
Could it be a federal crime? And what is its connection to insider trading law, and to recent commercial efforts (Fantex Holdings) to “securitize sports” by enabling investment in individual athletes’ personal brands? [Justin V. Shur, Eric R. Nitz and Justin M. Ellis, Corporate Counsel]
“You Didn’t Pay Child Support? We’ll Make it Harder for You to Work”
Yanking drivers’ and professional licenses from dads who fall behind on their payments? David Henderson on a widespread government policy that makes little sense as a way of maximizing the payment rate for court-ordered obligations, somewhat more sense if seen as a vehicle for sentimental vengefulness. [EconLog]
Original holder donated patent to non-profit for “public good”
So how exactly did it wind up in the hands of a patent troll? [Mike Masnick, TechDirt]