Posts Tagged ‘taxes’

Liability roundup

  • Court of appeals throws out class action against provincial lottery Loto-Quebec: “[The lead plaintiff] said she wouldn’t have bought the tickets had she known the odds were so slim.” [Canadian Press/CBC]
  • And there was much rejoicing: Florida high court finally adopts Daubert, meant to curb use of faulty and unproven science in litigation [Karen Kidd, Florida Record, Beck]
  • Fake car-crash claims alleged: “5 SoCal Chiropractors Busted In $6M Insurance Fraud Scheme” [CBS Los Angeles] “Three Men Found Guilty Of $31 Million Slip-And-Fall Scheme Involving Homeless People” [Jen Chung, Gothamist] Cambridgeshire, England: “Footage shows moment car ‘runs over foot’ of binman accused of crash-for-cash scam” [Alex Matthews, The Sun (U.K.)]
  • If appellate review somehow leaves intact the scientifically baseless $2 billion Oakland verdict over glyphosate/Roundup, new changes in federal tax law might cut into plaintiffs’ winnings [Robert Wood, Forbes]
  • Tamper proof? Old bottles of baby powder bought on eBay are central to plaintiffs’ claims that Johnson & Johnson baby powder may have contained asbestos fibers, a theory that has underlain several large verdicts [Daniel Fisher, Legal NewsLine; John O’Brien, same; Jef Feeley and Margaret Cronin Fisk, Bloomberg]
  • “Michigan’s lawmakers have passed legislation to reform the state’s worst-in-the-nation auto insurance market.” [Ray Lehmann, R Street/Insurance Journal, earlier]

Constitutional law roundup

February 20 roundup

  • Get me Civics, and make it an emergency: West Virginia legislature “moves to withhold judicial retirement benefits until state supreme court overturns a ruling” [Gavel to Gavel]
  • Do threats to publish intimate pictures of Jeff Bezos fall under provisions of criminal blackmail law? [Eugene Volokh]
  • Manuel Reyes, head of the Puerto Rico Food Marketing, Industry and Distribution Chamber, argues that policy shifts have heightened the costs of the Jones Act [Cato Daily Podcast with Caleb Brown, earlier]
  • Battle of the Ilyas: Ilya Shapiro vs. Ilya Somin on sanctuary city and state litigation [Federalist Society podcast]
  • “Most comprehensive study to date on the effects of voter ID argues that these laws have no effects on overall turnout or on the turnout of any group defined by race, gender, age, or party affiliation,” or on real or perceived fraud; results “cannot be attributed to mobilization against the laws” either [Enrico Cantoni and Vincent Pons, National Bureau of Economic Research] [via]
  • Worst Pigouvian tax idea of the year? Oklahoma lawmaker proposes taxing Uber surge pricing to combat DUI [Ryan Bourne]

February 13 roundup

  • Michigan’s Oakland County seizes rental property owned by elderly man over $8.41 unpaid tax bill plus $277 in fees and interest, sells property for $24,500, keeps all the surplus cash for itself. Constitutional? [Joe Barnett, Detroit News]
  • Pruning obsolete laws: “Teaneck Council repeals more than a dozen old laws, including ban on cursing” [Megan Burrow, North Jersey Record, quoting Councilman and longtime friend of this site Keith Kaplan]
  • “What does the Constitution have to say about national emergencies, both real and imagined?” [Cato Daily Podcast with Gene Healy and Caleb Brown]
  • Lawyer in drunk-driving case: my client’s chewing on her coat could’ve thrown off breath test [AP/WSBT (Berwick, Pa.)]
  • Baltimore police corruption, tax policies that attract people, densifying MoCo and more in my latest Maryland policy roundup [Free State Notes]
  • Busybodies in Bismarck: “North Dakota’s Excellent Food Freedom Act Is Under Attack Yet Again” [Baylen Linnekin]

Social activism, the law, and the 501(c)(4) route

Many groups on the left, following the example of the right, have been de-emphasizing or even abandoning the old 501(c)(3) format of tax-deductible charitable endeavor in favor of the 501(c)(4) format, which has fewer tax advantages but allows a wider range of frankly political activity.

For some on the progressive side, writes David Pozen, who teaches law at Columbia, this is in part a matter of giving up on the Supreme Court as an engine of far-reaching social change. “The 501(c)(3) form fit snugly into the postwar theory of legal liberalism, in which the federal courts were seen as the key agents of social reform and professionally managed nonprofits as their partners in that effort.” [The Atlantic]

I would add one observation, which is that this shift of focus from strategic litigation to electoral politics and organizing is exactly what many legal conservatives have been urging the left to do for two generations: if you want the law to change, don’t take your case to an unelected caste of elite judges, take it to the people.

Ballot measures on tax issues

The Tax Foundation has published its guide for this year to tax-related ballot initiatives. Among the measures: easier transferability of Prop 13 limited assessment to another home (California), new taxes on business to fund homelessness programs (San Francisco), replace flat with progressive income tax (Colorado), require two-thirds legislative vote for tax hikes (Florida), create taxpayer cause of action against unlawful expenditures (New Hampshire), carbon tax (Washington).

New: Cato Supreme Court Review (including me on gerrymandering and the Constitution)

On Monday the Cato Institute published its annual Cato Supreme Court Review for the 2017-18 Supreme Court term. Included is my 7,000-word article on the Supreme Court’s cases last term on partisan gerrymandering, Gill v. Whitford (Wisconsin) and Benisek v. Lamone (Maryland). Several people have told me that I managed to make a dry and complicated subject understandable and even entertaining, which I take as the highest compliment.

The entire CSCR is online, and here are its contents. I assisted in the editing of the pieces by Joseph Bishop-Henchman on the Internet sales tax case South Dakota v. Wayfair, and by Jennifer Mascott on the government-structure case Lucia v. SEC.

FOREWORD AND INTRODUCTION

The Battle for the Court: Politics vs. Principles by Roger Pilon
Introduction By Ilya Shapiro

ANNUAL KENNETH B. SIMON LECTURE

The Administrative Threat to Civil Liberties by Philip Hamburger

IMMIGRATION AND NATIONAL SECURITY

The Travel Bans by Josh Blackman

POLITICAL GERRYMANDERING

The Ghost Ship of Gerrymandering Law by Walter Olson

THE CRIMINAL LAW

Katz Nipped and Katz Cradled: Carpenter and the Evolving Fourth Amendment by Trevor Burrus and James Knight

Class v. United States: Bargained Justice and a System of Efficiencies by Lucian E. Dervan

THE FIRST AMENDMENT AND THE CULTURE WARS

Masterpiece Cakeshop: A Romer for Religious Objectors? by Thomas C. Berg

To Speak or Not to Speak, That Is Your Right: Janus v. AFSCME by David Forte

NIFLA v. Becerra: A Seismic Decision Protecting Occupational Speech by Robert McNamara and Paul Sherman

Regulation of Political Apparel in Polling Places: Why the Supreme Court’s Mansky Opinion Did Not Go Far Enough by Rodney A. Smolla

FEDERALISM AND GOVERNMENT STRUCTURE

Betting on Federalism: Murphy v. NCAA and the Future of Sports Gambling by Mark Brnovich

Internet Sales Taxes from 1789 to the Present Day: South Dakota v. Wayfair by Joseph Bishop-Henchman

“Officers” in the Supreme Court: Lucia v. SEC by Jennifer Mascott

NEXT YEAR

Looking Ahead: October Term 2018 by Erin E. Murphy

September 12 roundup

  • Peer-to-peer car sharing platforms could reduce the costs of car usage, unless elements of rental car industry manage to strangle it through regulation [Jonathan M. Gitlin, ArsTechnica on Illinois Gov. Rauner’s veto of a bill to cripple startups] Are we headed toward a legal requirement that cars be designed to sense that a driver has high blood alcohol and not function then? Does it matter whether the car is self-driving? [Nicole Gelinas]
  • “11th Circuit rages against ‘incomprehensible’ shotgun complaint, concludes lawyer’s intent was delay” [ABA Journal]
  • Quackery and bluster define the lawsuit filed by NY, MD, NJ, and CT attorneys general against Congress’s curtailment of state and local tax (SALT) deduction [Reilly Stephens; more, Howard Gleckman, Tax Policy Center]
  • “Conservative/Libertarian Faculty Candidates Are Hired By Law Schools Ranked 12-13 Spots Lower Than Equally-Credentialed Liberal Applicants” [James Cleith Phillips via Paul Caron/TaxProf]
  • Coming next week: I’m set to host and moderate a Sept. 20 forum at Cato in D.C. on the Indian Child Welfare Act. Featured are three lawyers who have been involved in high-profile ICWA litigation, Timothy Sandefur of the Goldwater Institute, Matthew McGill of Gibson Dunn, and Charles Rothfeld of Mayer Brown and Yale Law School [details and registration; event not livestreamed, but video to be posted later]
  • And now for something completely different: “Charles Evans Hughes and Chevron Deference” [Gerard Magliocca]

Supreme Court roundup

Union group: Amazon should be prosecuted for threatening to pull jobs over per-worker tax

A “union-backed activist group says Amazon should be charged with a crime for its threat to roll back job growth” if the Seattle City Council follows through with a controversial tax idea to assess larger firms a new per-employee tax. “The group, Working Washington, is asking Washington State Attorney General Bob Ferguson to charge Amazon with a Class B felony: ‘intimidating a public servant,’ citing the company’s move to pause some construction and leasing in the city pending the outcome of the vote on the so-called ‘head tax.’…Former state Attorney General Rob McKenna called the group’s prosecution demand absurd, saying the law in question is aimed at protecting individual public employees from personal threat, particularly of physical force.” [Jim Brunner, Seattle Times] More: John Sexton.

Commenter @Living4Winter on Twitter: “It’s so fricken weird when Ayn Rand comes true.” On Monday the Seattle city council voted 5-4 to approve the tax; a final vote will come later and Mayor Jenny Durkan has signaled that she may veto the measure. [KOMO] Update: the council unanimously adopts a tax set lower, at $275 rather than $500 per worker. [Matt Day and Daniel Beekman, Seattle Times]

More: Eugene Volokh with a more thorough First Amendment legal analysis (Working Washington’s theory “would criminalize a vast range of ordinary political action” including “an advocacy group’s threatening to boycott a city if the city council doesn’t change some law that the threatener thinks unjust.”)