Civil War II : The Constitutionality of California’s Travel Bans
Abstract California, along with a few other states leaning toward the liberal side of America’s political system, enacted a series of laws banning state-funded or state-sponsored ...
The Ruling on Reserve Mechanical Corp. v. Commissioner, and Impact to Captive Insurance Tax Benefits
Beckett Cantley Geoffrey Dietrich This article provides an overview of the May 13 th , 2022, U.S. Tenth Circuit Court of Appeals decision in Reserve Mechanical Corp. v. Commissio ...
Biden Signs $1.5 Trillion Spending Bill Without Tax Offsets
Are The “Build Back Better” Taxes Lurking? By Beckett Cantley 1 & Geoffrey Dietrich 2 On March 10, 2022, the U.S. Senate voted 68-31 to pass the Fiscal Year (FY) 20 ...
CIC Services v. IRS: the Supreme Court Hands the IRS a Major Loss
AbstractThe Anti-Injunction Act (“AIA”) is an important part of administrative procedure law and a crucial piece of the United States tax system. Enacted to help expedite the t ...
