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We're publishing a series of short articles this week about what changes tax professionals would like to see in tax laws and regulations. Today's essay is from Lowenstein Sandler's Beth Shapiro Kaufman.
Have you ever wondered how individual rights are protected across different states in the United States? The concept of incorporation in American politics plays a pivotal role in ensuring that fundamental rights, enshrined in the Constitution, are upheld uniformly. So, what exactly is incorporation, and why is it essential for safeguarding your rights?Incorporation in American
The Situation: Recently, two judges in Southern District of New York were required to apply the Howey test in separate cases to decide whether sales of certain crypto assets were investment contracts...
On June 27, 2023, the Supreme Court decided in Mallory v. Norfolk Southern Railway Co., 2023 WL 4187749 (2023) that the Due Process Clause of the Fourteenth Amendment did not prohibit the exercise...
President Joe Biden, in his State of the Union address before Congress on February 7, 2023, proposed a wealth tax on "billionaires." The lead editorial of The Wall Street Journal for February 11-12, 2023...