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The Sweet Science?

The Journal of Law and Policy at Brooklyn Law School has an interesting student note by Joshua A. Stein, Hitting Below the Belt: Florida's Taxation of Pay-Per-Pay Boxing Programming is a Content-Based...

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Front Page News

TaxProf takes note of two pieces in today's WSJ. One was an interview, on page 1 (i.e., a news page), of this year's winner of the Nobel Memorial Prize in economics, Columbia University professor...

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Taking Credit Where No Credit's Due

On Monday, Maryland Governor Bob Ehrlich's office issued a press release trumpeting "Governor Ehrlich Cuts Unemployment Insurance Taxes by $95 Million--Millions in Reduced Taxes Go to Maryland...

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Focused Searching

You can now find on the right side of the page a search box below the title "Search Tax & Business Law Commentary Google Co-op Search Engine." This will allow readers to conduct Google searches...

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Focused Searching Update

I've added several more blogs to the Co-Op Search:California Estate and Business Law BlogBusiness Law ProfDelaware Corporate and Commercial Litigation BlogFlorida Asset Protection BlogandIdeoblog...

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Focused Searching Update II

Today, I added four sites to the Google Co-Op search engine. Two are tax specific, Tax Playa and Andrew Mitchell International Tax Services. (The Andrew Mitchell site has the incredible collection of...

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Smoke! Smoke! Smoke! (That Cigarette)

At least as long ago as 1947, it was widely known that cigarette smoking was unhealthy, hence the caption on this post from the title of a famous popular song of that year. Apparently, the people at...

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An Aside on Employment Numbers

In a recent post, I commented on two articles in the WSJ, one in the news section and one on the Op-Ed page. The employment numbers used in the Op-Ed piece seemed to me not to be credible. After some...

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Knaves--Airbrush Edition

"As a result of Stalin's purges, and later destalinization, many photographs of officials from the periods show extensive airbrushing, often entire people have been removed. The term 'airbrushed out'...

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Limited Liability and Its Discontents (Gilbert and Sullivan Edition)

Apparently, critics of limited liability have been around for a long time. From Gilbert and Sullivan's Utopia, Limited, the song Limited Liability:MR. GOLDBURY.Some seven men form an Association, (If...

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Comment on the 2006 Elections

There has been a lot of hoo-ha in the media about how the voter shift to the Democrats was not nearly as great as is typically the case in mid-term elections. Just to check, I compared the overall vote...

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Focused Searching Update, III

The following blogs have been added to the Tax and Business Law Commentary Google Co-Op search engine:Professor Bainbridge's Business Association BlogThe Wilmington North Carolina Business Law and...

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The Front (Climate Not Warming Division)

Larry Ribstein has been carrying on a virtual one-man jihad against NYT's Gretchen Morgenson. (Start here and just work back.) I have absolutely no intention of getting caught in that crossfire....

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He is the Walrus

The following headnote is from Judge Charles Moylan's opinion in the case of Nils, LLC v. Antezana:Confessed Judgment - Purchase of Residential Property - The Provisions for Payment - Partial Defaults...

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New Blog In Town

I am pleased to announce the creation of a new weblog, Maryland Courts Watcher, that I will edit along with a number of other people.Maryland Courts Watcher will post synopses of all formal opinions...

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Why Bloggers Are Not Enough

Today, the Baltimore Sun published an article on statutory ground rents, a form of real estate interest little-known outside of the Baltimore area. The thrust of the article was that, as real estate...

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Presence

The case of Tax Commissioner of West Virginia v. MBNA America Bank, N.A. is a very big deal. In that case, the Supreme Court of West Virginia held that the state could impose a corporate income tax on...

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America's Pastime

Apparently the Boston Red Sox will, on their own, cause approximately a 0.1% increase in the U.S. trade deficit in the month of December.In October, the U.S. trade deficit was $58.9 billion. The $51.11...

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Net Neutrality

Net neutrality explained:Misleading mumbo jumbo on net neutrality:If you still can't figure out what net neutrality is all about, follow the Ninja:

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The Tax Foundation Can't Win for Losing

Even when I somewhat agree with the Tax Foundation, I am somewhat astonished by their cavalier abuse of the facts. Case in point: The recent post Is Maryland Gambling on Gambling to Balance the...

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Bad News from Finland

The paper, To Have or Not To Have a Pet for Better Health?, in PLoS-One, reached the following conclusion:Pet ownership was very lightly associated with poor health in the general working-aged...

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Rollout for Maryland Courts Watcher

We officially rolled out the Maryland Courts Watcher by posting the following announcement on various Maryland State Bar Association listserves:We are happy to announce the availability of a new free...

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Housekeeping

This post is just to clear a problem between Blogger and Bloglines.

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Original Intent on Representing the Unpopular

In 1770, a prominent Boston lawyer represented the Capt. Thomas Preston and the British soldiers after the Boston Massacre. They were immensely unpopular. This account of that lawyer's recollection of...

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Whips and Chains?

The following question was posed on the Maryland State Bar Association's Small and Solo Practice listserv discussion group:Hello List,First let me start by saying I hope my question doesn't offend...

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