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Legal research no longer limited to keywords

Posted Mon, November 30th, 2020 12:37 pm by Tom Goldstein Longtime readers of SCOTUSblog are by now familiar with Casetext’s legal search tool. It solves an ever-present need for our team: finding opinions from all levels of the court system for our articles and case pages. Practitioners who read this blog, on the other hand, […]

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Case preview: Justices to consider breadth of federal computer fraud statute

Posted Sun, November 29th, 2020 12:52 pm by Ronald Mann Van Buren v. United States gives the Supreme Court its first chance ever to interpret the Computer Fraud and Abuse Act, a federal statute that imposes civil and criminal liability for unauthorized access of computers. The case, which will be argued on Monday, presents a […]

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Symposium: A not-at-all disguised attempt to shift power away from Latino voters

This article is the final entry in a symposium previewing Trump v. New York. Nina Perales is vice president of litigation for the Mexican American Legal Defense and Educational Fund and counsel in La Union del Pueblo Entero v. Trump, a related case currently pending in the U.S. District Court for the District of Maryland. President Donald Trump’s […]

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Patent Box Regimes in Europe

Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP. Most commonly, eligible types of IP are patents and software copyrights. Depending on the patent box regime, income derived from IP can include royalties, licensing fees, gains on the sale of IP, sales […]

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Justices lift New York’s COVID-related attendance limits on worship services

The Supreme Court late Wednesday night granted requests from the Roman Catholic Diocese of Brooklyn and two Orthodox Jewish synagogues to block enforcement of a New York executive order restricting attendance at houses of worship. Both the diocese and the synagogues claimed that the executive order violated the right to the free exercise of religion […]

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Ask the author: Hamilton and the Law (and the court)

Hamilton content? Hamilton content! Hardly any topic is more ubiquitous these days than Lin-Manuel Miranda’s smash musical. Fans, academics, artists and writers of all stripes – even Supreme Court justices – have found cause to analyze or drop references to it. Seemingly the only platform it hasn’t graced is SCOTUSblog. That is, until now. With […]

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Symposium: Trump’s census policy is both fundamentally fair and legally sound

This article is part of a symposium previewing Trump v. New York. Hans von Spakovsky is a senior legal fellow at the Institute for Constitutional Government of the Heritage Foundation and the manager of Heritage’s Election Law Reform Initiative. In Trump v. New York, the Supreme Court should be looking only at the constitutional and statutory issues: whether […]

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Potential Regulatory Changes in Tax Policy Under the Biden Administration

With a likely divided U.S. Congress this January, the incoming Biden administration may have a limited ability to pass the tax changes proposed by Biden during the 2020 presidential campaign. Much of Biden’s tax plan included tax increases on higher earners and businesses, which are unlikely to be considered by a likely Republican-controlled Senate pending […]

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Will Mississippi Be the Next State to Phase Out its Income Tax?

Mississippi Governor Tate Reeves (R), in his budget proposal for fiscal year (FY) 2022, has announced his goal of phasing out the state’s income tax by 2030. Mississippi’s income tax currently has three marginal rates of 3 percent, 4 percent, and 5 percent. The corporate rates and brackets match the individual rates and brackets, and […]

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Symposium: All foreign nationals should be excluded from apportionment. That’s what the Constitution requires.

Posted Tue, November 24th, 2020 1:00 pm by John Baker This article is part of a symposium previewing Trump v. New York. John S. Baker Jr. is professor emeritus at the Louisiana State University Law Center. He filed an amicus brief in support of the federal government. At next week’s oral argument in Trump v. New […]