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Hot Topics in International Trade - December 2022 - The Multi-Purpose Role of the U.S. Harmonized Tariff Schedule | Braumiller Law Group, PLLC

When goods are imported into the United States, the importer-of-record (IOR) must, with reasonable care, file an entry (CBP Form 3461) and entry summary (CBP Form 7501), or the...
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Estate Taxes: An Historical Perspective

Once the headache of the wealthy, the estate tax (also known as thedeath tax) now reaches well into middle-class America. The taxreduces incentives to save and invest and, therefore, hampersgrowth. It also unfairly hits owners of small businesses, familyfarms, and savers who amass wealth through hard work and thrift.The Economic Growth And Tax Relief Reconciliation Act of 2001 wasthe first step toward eliminating the death tax. Unfortunately, itsprovisions sunset in 2011. Congress should make es...
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Constitutional Conservatives in the Progressive Era: Elihu Root, William Howard Taft, and Henry Cabot Lodge, Sr.

Elihu Root (1845–1937), William Howard Taft (1857–1930), and Henry Cabot Lodge, Sr. (1850–1924) were leading members of the Republican Party during the Progressive era of the early 20th century. They strove to preserve the core tenets of American constitutionalism from the largest ambitions of Progressivism.
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