The “no tax on tips” proposal is a new level of stupid on the part of both presidential candidates, and it is an obvious ploy to curry favor in a swing state (Nevada). Tip compliance has been a huge bipartisan political issue in Nevada for some time.

Before you insist that Kamala provide some proof (photos, paystubs, video) that she worked at McDonalds in college, you really need to sit down and watch the movie "Hot Tub Time Machine" to see what life was like in the 1980s before smart phones, Internet, email, and iCloud.

Did we carry around Polaroid cameras in the 1980s and 1990s to take pictures? I was in elementary school in the mid 1980s, but no, I did not see Polaroid cameras everywhere. Polaroid film in 1980 was $10 for 10 photos (or $40 today). Minimum wage in 1980 was $3.10 per hour.

Was deregulation such a big deal? Did Law & Econ really play a major role in the legal academy? Has LPE exaggerated the victory of neoliberalism? Today, Darren Bush, Mark Glick, and Gabriel Lozada respond to David Bernstein's recent critique of LPE. lpeproject.org/blog/the-great…

Epic new funeral custom

Anyone have opinions on the use of puns in academic journal article titles?

This home listed 7 years ago at $50 million and it’s a great example of the fact that reasonable minds + industry experts can have wildly different views on value that may or may not end up supported by the actual market. So many tax controversy cases involve the IRS disagreeing

Someone Chip Clark deserves a raise because this is quiet genius.

I am teaching a class at UGA Law on “estate planning for gametes and pets” in a few weeks and I seriously need to try to dial back my excitement a little bit.

Putting my tax knowledge to good use in a video explaining how you can pay for the popular $180 ($216 with tax + shipping) Forme sports bra (worn by Taylor Swift in her rehearsals) using pre-tax dollars through your FSA/HSA. (full video on IG + TikTok at TaxLawProf)

I did not have “eating pets” on my bingo card.

The Hiring Committee would like feedback on our two faculty candidates. "I LIKED THE ONE WHO HAD A THOUGHT OUT CONCEPT PLAN. SEEMED LIKE HIGH THEORY. THE OTHER HAD TOO MUCH PRACTICE EXPERIENCE I THOUGHT." #Satire

Women law professors have been receiving text messages, all with similar wording, from a variety of unknown numbers. And no, it is not because syllabi were posted online w cell phones (many non-public numbers are being contacted). I have been texted 3 separate times, and I know

Time to merge South Dakota into North Dakota and revisit the petition for MegaKota.

U.S. Senator Sasse of Nebraska resigned to become the President of University of Florida ($1M base salary). This created a vacancy filled by Nebraska Governor Pillen with his predecessor-governor (Ricketts) in Jan 2023. In 2022, Ricketts and his billionaire family spent over

and a new tax proposal just said “hold my beer” to no tax on tips

The only thing I think about here: unmarried with more than a 37.5 year age difference, and so we need to plan to mitigate the Generation Skipping Tax.

Any privacy law professors around? Can someone please confirm the pronunciation of Mary Hamilton Schulyer’s name from the 1895 case. I assume it is pronounced SKY-ler but would like to confirm.

Today’s campaign mood is “if you elect me student body president, I will buy everyone a pony and we will pay for everyone to go to prom in a limo.”