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Opinion analysis: Justices toe hard line in affirming reservation status for eastern Oklahoma

The first thing we learned this morning with the announcement of the decision in McGirt v. Oklahoma was that Chief Justice John Roberts didn’t manage to be in the majority in every single 5-4 decision this term. Today, Justice Neil Gorsuch wrote for a majority of five (joined by Justices Ruth Bader Ginsburg, Stephen Breyer, […]

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Phase 4 Is not the Time to Experiment with Temporary Credits

Members of Congress are on a two-week recess before returning to consider a possible “phase 4” package to boost the economy and help individuals and businesses suffering from the economic effects of the most significant pandemic in the last century. Policymakers may be tempted to reach into the tax code to find a solution to […]

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Hail and farewell

Posted Thu, July 9th, 2020 5:00 pm by Tom Goldstein This is a very important day for SCOTUSblog, less because it is the last day of the term and more because it is the last day for our outgoing editor, Edith Roberts. Edith’s retirement is a huge loss; we will miss her terribly. For four […]

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How Stable is Cigarette Tax Revenue?

July 9, 2020 Ulrik Boesen Tom VanAntwerp Ulrik Boesen, Tom VanAntwerp Cigarette excise taxes have been a source of state revenue for decades, but in recent years, reliance on these taxes has increased. Using data from Orzechowski and Walker’s annual compendium The Tax Burden on Tobacco, this web tool shows how cigarette tax revenues have changed between 1955 and […]

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National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions

Last week, National Taxpayer Advocate Erin M. Collins released her first report to Congress on the challenges taxpayers have faced related to the coronavirus pandemic, including the tax changes made through the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The National Taxpayer Advocate’s findings show that policymakers should prioritize simplicity in the next round […]

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Thomas & Alito Retirement Hoopla Canceled Now That Gorsuch & Kavanaugh Are Cucks

“I’m not only mad, I’m disappointed.” (Photo by Alex Wong/Getty Images) Remember last week when conservative gadflies were clutching their monkey’s paws and hoping against hope that they could see TWO open Supreme Court seats? Thomas was going to retire — like they assert every year — and the “stronger rumor” claimed Alito was also […]

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How In-House Counsel Can Increase The Ranks Of Their Minority Outside Counsel

Ed. note: Please welcome Richard S. Amador to the pages of Above the Law. He’ll be writing about effective strategies that can be used to further diversify the legal profession. Many law departments are revisiting efforts to diversify their outside counsel ranks by getting more lawyers of color on their cases.  A plethora of benchmarking […]

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Immigration Judges Sue DOJ for Blocking Their Speech

Immigration judges do not talk to the media. Trust me, I’ve tried. Generally speaking, the only ones I can get on the phone are retired judges and officers of the National Association of Immigration Judges, who always take pains to make it clear that they’re speaking in their capacity as union leaders. They do this […]

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Tax Foundation Comments on the Initiation of Section 301 Investigations of Digital Services Taxes

The following comments were submitted to the Office of the United States Trade Representative regarding docket number USTR-2019-0009. Thank you for the opportunity to provide comments on the Section 301 Investigation. These comments summarize the discriminatory nature of Digital Services Taxes (DSTs) which arise from their design. These comments also provide some details on the policies […]

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Relist Watch: The final countdown

Posted Thu, July 9th, 2020 9:15 am by SCOTUSblog SCOTUSblog reviews the relists at October Term 2019’s final conference. Before the justices leave town for the summer (or in this age of lockdown, stay home but change out of their “work” sweatpants into their “casual” sweatpants), they have one last impromptu conference to consider — […]