law

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andrew,
@andrew@esq.social avatar

I got to squeeze a lot of puns in this short piece on the "Chicken Tax" that is actually a ... tax on light pickup trucks.

"The US introduced the tax after negotiations to resolve the rooster ruckus reached a stalemate. The Lyndon B. Johnson administration imposed a 25% tariff on light trucks—specifically to capture the Volkswagen Microbus—as well as other exportable goods where the offending EU states would feel the pinch."

@law

https://news.bloomberglaw.com/tax-insights-and-commentary/week-in-insights-the-chicken-tax-has-made-an-enduring-impact

josh,

@andrew @law Normalize referring to pickups as chickens.

andrew,
@andrew@esq.social avatar

Preaching to the choir, I guess, but all the people (Andrew Sullivan, etc.) that are raising a hue and cry about the focus on diversity in the Ivy League seem to be ignoring the fact that white males remain the dominant demographic.

Harvard: https://datausa.io/profile/university/harvard-university

Penn: https://datausa.io/profile/university/university-of-pennsylvania

It reminds me of the Obama-coming-for-your-guns nonsense always spewed by someone wearing a gun.

1/x

#lawfedi @law

artemesia,
@artemesia@techhub.social avatar

@andrew @law

Given that Harvard undergrad is something like 33% legacy admissions, the white male % legacy admission % will be something higher than that.

aintist,
@aintist@mstdn.social avatar

@artemesia @andrew @law

Getting rid of legacy and faculty’s kids admission might be the only good thing to come from the Supreme Court’s decision.

That’s not required by the case, but at least some schools are removing the official processes for legacy admissions.

andrew,
@andrew@esq.social avatar

Hi! Are you a or other professional? Cool, but also, condolences.

We here at https://esq.social want to help. We're a purpose-built instance to provide a home base on the for all you looney tunes.

Join us, won't you? We're nice and we've been around for a year -- which is like a decade in fediverse time.

We also have a -like platform called with about 30 folks popping in and out. I’ll put that link in the next toot.

@law

AustinB,
@AustinB@esq.social avatar

@andrew @law I’m going to have to figure this out when I’m not on my phone

amoshiashwili,

@andrew @law do you have an easy link to how to move my account from .Social?

andrew,
@andrew@esq.social avatar

Increasingly I'm finding to be the best of the "normy" social media platforms. is where I have conversations, LinkedIn is where I follow industry trends and try not to become nauseated with the hustle culture nonsense.

I don't see how or really fit in to my mental conceptions of what I want out of social media. But LinkedIn, eh, it serves a purpose.

If any or @law folks are similarly straddling both worlds, look me up.

https://www.linkedin.com/in/aleahey/

JonChevreau,
@JonChevreau@mstdn.ca avatar

@andrew @law Yes, I certainly find Linked In more meaningful than Threads these days but still LI tends not to be top of mind — don’t know why that is

mcv,

LinkedIn for me is just about job hunting, or more specifically, being found. I've got my CV on there and recruiters contact me. And I never even have to check LinkedIn. This works fine for me.

andrew,
@andrew@esq.social avatar

In this week's Insights I wrote about a fun little fraud (if fraud can ever be fun) in the EU involving shipping in a big loop and exploiting input credit refunds for VAT payments never made. Also known as a "carousel" or "missing trader intra-community" fraud.

@law

https://news.bloombergtax.com/tax-insights-and-commentary/week-in-insights-airpods-are-at-center-of-eu-carousel-fraud-case

josh,

@andrew @law This tax law carousel thing… kinda sounds like LLM AIs. 🧐

andrew,
@andrew@esq.social avatar

“When intertwined with public funding through state and federal tax incentives, the practice of movie and television write-downs represents a troubling exploitation of taxpayer funds. Coupled with rapidly expanding state tax incentives, it represents a multibillion-dollar Rube Goldberg machine that culminates in a nickel being pulled from your pocket, strapped to an Acme rocket, and fired directly into the bank accounts of movie studios.”

@law

https://news.bloombergtax.com/tax-insights-and-commentary/movie-tax-write-downs-help-studios-profit-at-publics-expense

andrew,
@andrew@esq.social avatar

@opendna @law

The chain breaks here because studios typically owe very little in state taxes -- so much so that they don't even use the credits they receive from (for instance GA) to offset their own taxes. They sell them to folks that have enough of a bill to make use of them in full.

More info in one of the links I included in the column, but didn't have room to more fully expound upon: https://www.artsatl.org/guest-essay-five-reasons-why-georgia-should-yell-cut-on-film-tax-credit/

opendna,
@opendna@mastodon.sdf.org avatar

@andrew @law A non-transparent secondary market for confidentially-issued transferable tax credits??

HAHA oh wowwww Thank you. I'm going to enjoy that concept for a long time.

andrew,
@andrew@esq.social avatar

I had occasion to talk about this in class the other day, and its one of those stories I frequently forget the details of.

The extent to which the landscape re-congealed to nearly pre-1982 breakup levels by the early 2000s is a pretty compelling argument for the need for ongoing enforcement.

@law

https://www.minimumcomp.com/p/mon-1120-wisconsin-electoral-drama

Eddiethebulldog,
andrew,
@andrew@esq.social avatar

@Eddiethebulldog @law

Awesome, thank you!!

andrew,
@andrew@esq.social avatar

On this day in history Abraham delivered the .

He wasn't the main speaker that day, Edward Everett was. He spoke for 2 hours about the significance of the battle. Lincoln's address was only 10 sentences and he delivered it so quickly there are no photographs of him speaking.

Interestingly, the speech itself speaks to the insignificance of anything he could say that day. And yet the speech is unquestionably more well-known than the battle.

@law

1/2

josh,

@amoshiashwili @andrew @APBBlue @law Gotta read all the way to the end before it'll click. ;)

amoshiashwili,

@josh @andrew @APBBlue @law okey dokey

andrew,
@andrew@esq.social avatar

SCOTUS adopting a self-imposed ethics code is not the same as being subject to a real ethics code. This is theater. Bad theater.

Community theater where the show they have on the sign isn't what you see and there is gum on your seat and the people on stage spit on you and when you stand up and demand an apology they put the big light on you and everyone laughs and your shoes fall off when you try to run out of the building.

Or something.

@law

https://www.supremecourt.gov/about/Code-of-Conduct-for-Justices_November_13_2023.pdf

tuban_muzuru,
@tuban_muzuru@ohai.social avatar

@andrew @law

This is SCOTUS - farting in our general direction. Contracts 101: what's the difference between "should" and "shall" ?

andrew,
@andrew@esq.social avatar

Does any #lawfedi folk know, or have a contact that would know, about rules/restrictions regarding using a "granny cam" in a nursing or rehab facility? Reckon its state-specific, this would be New Jersey for what its worth.

Thanks!

#lawfedi @law

kcdixon,
@kcdixon@esq.social avatar

@andrew @law It generally comes down to a question of resident rights, particularly HIPAA privacy when it comes to cares. If it's a shared room, they're generally prohibited without the consent of both residents. Facilities tend to have policies against them for that reason unless the state requires them to be allowed.

LeGrand,
@LeGrand@esq.social avatar

@andrew @law I contacted NJ's long term care ombudsman about an issue oncr and they seemed helpful? https://www.nj.gov/ooie/

andrew,
@andrew@esq.social avatar

"On this day in legal history, November 6, 1917, New York state adopted a state constitutional amendment granting the vote to women.

...

Amendment 1, a legislatively referred constitutional amendment, granted women equal voting rights in the state. This landmark decision was the culmination of nearly seven decades of tireless advocacy since the first women’s rights convention in Seneca Falls, New York, in 1848​."

@law

https://www.minimumcomp.com/p/mon-116-stroock-goes-kaboom-scotus

SinnerX,
@SinnerX@mastodon.social avatar

@andrew @law I'm i the only one that sees that thia looks like a woman's private parts?

andrew,
@andrew@esq.social avatar

Fri 11/3 - SBF Guilty, Eastman Culpable, NASCAR Biased Against White Men (??), Eric Trump to Face More Tough Questions and Giuliani Wants His License Back

We have guilty (no way!), found preliminarily culpable before bar, accused of bias against white men, Eric to face more tough questions and wants his DC bar license back.

@law

https://www.minimumcomp.com/p/fri-113-sbf-guilty-eastman-culpable

GregSergienko,
@GregSergienko@mastodon.social avatar

@andrew @law One would have thought by 1884 relying on Taney's Dred Scott decision would be a red flag. But apparently not for those who wrote and joined the majority opinion.

andrew,
@andrew@esq.social avatar
andrew,
@andrew@esq.social avatar

Weds 11/1 - "Trump Too Small," SBF Closing Arguments, DJTJ to Testify, and New Bar Exam Catches on

In today's episode we have #SCOTUS taking up “Trump Too Small” #trademark claim, #SBF case heads to closing arguments, DJTJ to testify in his father’s trial, and the NextGen bar exam gains traction kind of.

#lawfedi @law

https://www.minimumcomp.com/p/weds-111-trump-too-small-sbf-closing

Judith_IP,
@Judith_IP@mastodon.social avatar

@andrew @law The Trump So Small mark appears not to be used as a mark at all. A slogan on a T-shirt is not an indicator of source.

andrew,
@andrew@esq.social avatar

should get out of the anti-Direct File business (read: stop being evil) and start lobbying for an open .

“Ultimately, the Direct File program is a call for this industry to evolve. It necessitates a reimagining of value proposition to align with taxpayers’ evolving needs and expectations. But it remains an open question whether these companies are up to the challenge."

@law

https://news.bloomberglaw.com/tax-insights-and-commentary/intuit-and-others-should-use-ai-to-complement-irs-direct-file

CarlG,
@CarlG@esq.social avatar

@andrew @law I love the article, and the ways in which Intuit et al can bring additional value to the table, such as AI.

But your basic presupposition (or hope?) is that the companies have a shred of interest in fair competition.

They perceive, correctly, that they get more bang for the buck spending money lobbying for a system in which consumers need them for basic tax filing, rather than improving their products. And they are waiting for their GOP allies to kill Direct File.

CarlG,
@CarlG@esq.social avatar

@andrew @law OK, I ran out of characters - I vaguely recall you did bump up the limit from 500 characters briefly, but then it went back down?

At any rate, Intuit and other legacy companies rely upon an antiquated model which demands that government keep things complex to create the need for their product are parasitic special interests who will die if they don't adapt. Or they keep lobbying and bank on the GOP to come to their rescue - either could happen.

andrew,
@andrew@esq.social avatar

Hey , if you're prepping for the week ahead consider joining us on -- which can be viewed as federated Slack or Discord.

We have a relatively active and topic channel, but we're always looking for new voices.

https://matrix.to/#/#lawgeneral:matrix.esq.social

@law

andrew,
@andrew@esq.social avatar

@law

FWIW I suggest the app for Matrix. It has both a web version and an "app" (mobile/Windows/macOS/iPadOS/etc.) version. You can preview our main room here:

https://app.element.io/#/room/#lawgeneral:matrix.esq.social

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