…recommendations about the proposed statute, which would apply to service partners in investment service partnerships to characterize income allocations as ordinary compensation income and defer losses, and impose self-employment tax…

…“ordinary meaning” dictionary and common usage based interpretation that becomes absurd quickly in the context of a highly technical statute such as the Patent Act. Consistent application of that everyday…

…to highlight with excitement and anticipation, and argue in support of, a lawsuit filed by Oklahoma’s attorney general challenging certain IRS regulations concerning Obamacare as an inappropriate power grab whose…

…clause. To the extent that the statute actually DOES bar a “collateral” declaratory judgment claim in federal court, it does violate those provisions of the Constitution. That 1996 statute is,…

…of the Obama administration is really a three-fer. How exciting! It combines–conflates, actually–First Amendment religious-freedom rights and a statute called the Religious Freedom Restoration Act of 1993 (I’ll leave the…

…that day by Sheryl Gay Stolberg. Stolberg’s article was titled “A New Wave of Challenges to Health Law.” My blog post was titled “The Antidisestablishmentarianism Theory of Obamacare Illegality. (The…

…legal right of religious exercise under the First Amendment or under a federal statute called the Religious Freedom Restoration Act, the latter which expressly uses the term “person” to identify…

…a tension between the Court’s claim about the specificity of the section of the Environmental Protection Act at issue in Whitman and the (different) section of that statute at issue…

…criminal statute under which the defendant was charged. by tgoldstein 10:13 AM Comment The opinion makes clear that the Court does not interpret the scope of the international weapons treaty…

…for-profit corporations.20Cf. Clark v. Martinez, 543 U. S. 371, 378 (2005) (“To give th[e] same words a different meaning for each category would be to invent a statute rather than…