@ConnorMoran@esq.social avatar

ConnorMoran

@[email protected]

Portland, Oregon Attorney focusing on state & federal tax, nonprofit and business formation, tax controversies, and estate planning. Oregon State Bar Taxation Section Executive Committee Member. 2022 OSB Tax Section Mentor of the Year.

Previously IRS Senior Attorney, opinions are my own. He/Him.

In spite of how this profile is written, most of what I post or boost is funny or weird or about spaceships.

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ConnorMoran, to law
@ConnorMoran@esq.social avatar

Lol at interrogatories with definitions that say

"The word 'Document' includes anything consisting of matter or energy in this or any universe including but not limited to: e-mails, checks, gum wrappers, wallhangings...."

"The phrase "identify a document" means provide a radiocarbon date..."

And then the actual questions never used the word document or ask you to identify one, instead using "provide all records."

With no definition of "provide" or "records."

@law

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ConnorMoran,
@ConnorMoran@esq.social avatar

@ericjmorey
@law

(Caveat: I'm just a humble city tax lawyer who knows pretty much one thing about securities law. Which is "if you think you might have a securities law question, ask an expert.")

That maybe flies as a technical legal argument but not really a congressional intent argument under the terms of the Securities Act and Commodity Exchange Act, since foreign currency contracts are explicitly included as securities in the former and excluded from the reach of the latter.

ConnorMoran,
@ConnorMoran@esq.social avatar

@ericjmorey @law

The definition of commodities, by the by, is one of those gems that keeps me going down these law rabbit holes.

ConnorMoran,
@ConnorMoran@esq.social avatar

@mjc @ericjmorey @law

Yes, the foreign currency contracts are distinct from the underlying assets, though I'm pretty sure at least coinbase offers derivatives.

The ultimate point of the statue is to make sure investors have a remedy for fraud and have the info they need to invest.

For actual currencies, the key info is public and anyway most countries are not marketing their currency as an investment.

(Edge case: conspiracy grifters selling Iraqi Dinar that supposedly would go to the moon)

ConnorMoran, (edited )
@ConnorMoran@esq.social avatar

@ericjmorey @law

The story of why it is illegal to have onion futures is fascinating--basically one guy was manipulating the market and the farmers felt especially over a barrel because of their perishability.

My amusement is mostly that Congress made it illegal to sell onion futures by defining onions, uniquely among all goods and articles of any kind, as NOT a commodity.

Also amusing they had such a detailed list and then ALSO such an inclusive catch-all.

Barros_heritage, to psychology
@Barros_heritage@hcommons.social avatar

THE ILLUSION OF MORAL DECLINE by Adam M. Mastroianni and Daniel T. Gilbert (Nature, 2023).

"In a series of studies using both archival and original data (n = 12,492,983), we show that people in at least 60 nations around the world believe that morality is declining, that they have believed this for at least 70 years and that they attribute this decline both to the decreasing morality of individuals as they age and to the decreasing morality of successive generations. Next, we show that people’s reports of the morality of their contemporaries have not declined over time, suggesting that the perception of moral decline is an illusion. Finally, we show how a simple mechanism based on two well-established psychological phenomena (biased exposure to information and biased memory for information) can produce an illusion of moral decline."

@academicchatter
@histodons
@psychology

https://www.nature.com/articles/s41586-023-06137-x

ConnorMoran,
@ConnorMoran@esq.social avatar

@MHowell @Barros_heritage @academicchatter @histodons @psychology

On the other hand: https://en.m.wikipedia.org/wiki/List_of_presidents_of_the_United_States_who_owned_slaves

(Not to mention how the whole Trump conspiracy is basically a replay of how--successfully--Jim Crow ruled a huge part of the country up until my parents lifetime. Or how Reagan won by landslides with similar politics.)

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