I got the passage below by Steve Russell from a listserv we’re both on,and I liked it so much that I asked his permission to post it here. In Terry v. Ohio, 392 U.S. 1 (1968), a policeman saw two men near a store Read more…
The Meaning of “Value” for Gift and Estate Tax Donee Limitation in Tax Code 26 U.S.C. § 6324(B): An Amicus Brief for Marshall v. Commissioner
I’ve posted a new draft of The Meaning of “Value” for Gift and Estate Tax Donee Limitation in Tax Code 26 U.S.C. § 6324(B): An Amicus Brief for Marshall v. Commissioner and submitted the brief. I wonder if I should try to make a law review article out of this? The topic would be how “value” is used in law. Here’s the abstract: Read more…
Homeschooling children sure does educate the teacher. Already I’ve learned:
1. How to define “median” accurately.
2. What “firmament” means. Read more…
The median of a set of numbers is the middle value. In the set (1,2,3), the median is 2. But how about the set (1,2,3,4)? Most commonly, people define the median as 2.5. That is a good measure of central tendency, I guess, but it isn’t satisfactory because it mixes the ideas of mean and median. Also, then the median isn’t a member of the set.
Perhaps the best definition is that the median is X, where X is the lowest value such that 50% of the values are less than or equal to X. Read more…
Pastor Bayly gave a good sermon yesterday. He showed how Matthew 11 is a unified argument, its points linked. One thing he did was to note that Matthew 11 says that John the Baptist and others like him seize the kingdom of God violently (though not with physical violence, as many Jews expected). In the King James Version, Matthew 11:12 says:
“And from the days of John the Baptist until now the kingdom of heaven suffereth violence, and the violent take it by force.”
Geoff Shepherd has a new Atlantic article, “The Watergate Cover-Up Trial: Justice Denied?” He has found hitherto unrevealed documents that show that the Watergate defendants were right when they charged that their judge, Judge Sirica, was holding illegal secret meetings with the prosecutors to plan legal strategy against them. In new trials they probably would have been convicted anyway, but if this had come out at the time, all of their convictions would have been voided and Prosecutor Jaworski and Judge Sirica disbarred. They would have had new trials, and probably would have been convicted anyway, but the Nixon stance that “The Democrats do illegal stuff too” would have been mightily supported. My comments to the author: Read more…
Is the following paragraph punctuated as it should be?
The phrase “value of the gift” in 26 U.S.C. § 6324(b) means what it says––not “dollar amount of the gift at the time of donation”, but “what the gift is worth”. “Value” is not “face value”.
See Steve Sailer on the new Nature study.
From Frederick Douglass, My Bondage and My Freedom (1855):
There is no doubt that Nelly felt herself superior, in some respects, to the slaves around her. She was a wife and a mother; her husband was a valued and favorite slave. Besides, he was one of the first hands on board of the sloop, and the sloop hands — since they had to represent the plantation abroad — were generally treated tenderly. The overseer never was allowed to whip Harry; why then should he be allowed to whip Harry’s wife? Thoughts of this kind, no doubt, influenced her; but, for whatever reason, she nobly resisted, and, unlike most of the slaves, seemed determined to make her whipping cost Mr. Sevier as much as possible. Read more…
I see that Obamacare is a great example of the divide between the masculine idea of “follow the rules” and the feminine idea of “get the right result”, Justice versus Mercy, Playing Dodgeball versus Playing House, Let ‘em Learn versus Keep them Safe. Conservatives look at the botched bill and say, “Tough— repeal it if you don’t like it” and Liberals say, “Hey, it’s the spirit of the thing that counts and you should let us change it to what we ought to have thought about earlier.”
I wrote a guest post at Taxprof recently. I wrote a long comment on the post too, which is equally worth reading.
At our law-and-econ lunch at Indiana University we talked about the Simkovic-McIntyre paper on the value of going to law school and the point that law students are a select bunch. My father, citing his experience in the Navy in 1945 and as a grand jury foreman in the 70’s, liked to say that university people don’t understand what ordinary people are like. So I looked up some facts, and here is my guess at what a typical law student is like.
He doesn’t go to Yale, or to Indiana. He goes to Albany Law School, a typical third-tier law school. Its 25th-75th LSAT scores are 149-155, a midpoint of 152.
I came across a very strange article in The American Prospect, “The Rise and Fall of a “Scandal”, about the IRS scandals. It’s noteworthy because it looks at the following figure and concludes that the media, though well-meaning, has unfairly blackened the reputation of the IRS by its coverage.
I look at that, and I conclude that the liberal media covered the scandal at first, but then stopped covering it in accordance with the White House strategy of denying that anything wrong had happened. Read more…
I’ve just posted on SSRN a version of my amicus brief, “Preliminary Injunctions in the Obamacare Religious-Objection Lawsuits: An Amicus Brief for Hobby Lobby v. Sebelius.” The analysis is about preliminary injunctions; I don’t say anything on the merits of Obamacare or religious freedom and corporations. I might post separately about that today too. Here’s the abstract: Read more…
Professor Fleischer’s May 16 “A Dickensian Delay at the I.R.S.” at the NYT isn’t looking so good. He said,
Long delays are evidence of ineptitude and a reluctance to tackle difficult issues, not evidence of a political conspiracy. It may be the case that a couple of I.R.S. employees went rogue, as the acting I.R.S. commissioner, Steven T. Miller, suggested on Wednesday before he was ousted from the job.
Aggressive investigation of those individuals may be appropriate. But firing Mr. Miller, as President Obama did on Wednesday, is mere tokenism. The witch hunt obscures the institutional failures that Congress could actually correct.
By now we have heard the testimony of the Cincinnati people, who say Mr. Miller’s IRS was lying when it tried to blame them, Read more…
I’ve started reading Meir Sternberg’s The Poetics of Biblical Narrative after hearing about it from Professor Atwood shortly before he left for Mongolia. It’s good. In chapter 2, he shows how similarly an ancient Rabbi and a modern Bible scholar reason in trying to establish authorship. Who wrote II Samuel? Read more…
Re: “Skepticism About the Third Circuit’s Rejection of Organizational Free Exercise Claims,” Will Baude, Volokh Conspiracy.
Am I correct in thinking that a for-profit sole proprietorship has religious freedom? In that case, surely a partnership does. And why not a corporation, particularly if it is 100% owned by one individual? Or is it that in each case, it is the individual as owner who must assert his rights?
The real question seems to me to be the fact question of whether the religious practice is in the interest of the stockholders. This means whether they would support it if they could, or whether it is an unjustified perk of the Board or executives. That is the same hard question that comes up with whether a corporation’s charitable donations or homosexuality policies are OK. Thus, the corporation should be allowed to have a religious practices policy, protected by the usual religious freedom rights, but subject to derivative suits by shareholders in the usual way (which means most suits lose).
Professor Bainbridge tells us of Professor Lopucki’s new paper on how to format and annotate statutes to make them more readable, which uses Delaware’s corporate code as an example.
LoPucki, Lynn M., The Readable Delaware General Corporation Law (July 10, 2013). UCLA School of Law Research Paper No. 2013-14. Available at SSRN: http://ssrn.com/abstract=2292236.\
Here’s an example. Read more…
“A Public Statement Concerning Sexual Abuse in the Church of Jesus Christ” = “Another Chance to Condemn Conservatives as Secret Child Molesters”
What an evil document is “A Public Statement Concerning Sexual Abuse in the Church of Jesus Christ”! It pretends to be a confession, but it actually is a condemnation of other people. But then the signers don’t dare make any specific accusations. They make general accusations that are slanderous, while helping to protect sin by careful lack of specifics. The Baylyblog does a good job of discussing the Statement and talking about what churches really ought to be doing about sexual abuse, but there’s more to be said. Here are a couple of notable sentences from the Statement:
“Recent allegations of sexual abuse and cover-up within a well known international ministry and subsequent public statements by several evangelical leaders have angered and distressed many, both inside and outside of the Church. These events expose the troubling reality that, far too often, the Church’s instincts are no different than from those of many other institutions, responding to such allegations by moving to protect her structures rather than her children….Institutions ranging from the Catholic Church, various Protestant churches and missionary organizations, Penn State, Yeshiva University High School, the Boy Scouts, and all branches of our military have been rocked by allegations of abuse and of complicity in silencing the victims.”
Nobody comments here, so it’s not a personal need, but I want to see comments on blogs and articles organized differently. First I’ll say what I want to see, and then I’ll explain why.
Each comment will be directed to one of four triage categories. These will not be the traditional “Doesn’t need treatment now”, “Needs help”, and “Too hard to help–let him die” categories. Rather, they will be: Read more…
I’ve posted as a blog permanent “page”, a memo on “Stock Market Returns and Risk: Returns from Various Years until 2013.” I’ll repeat it here as a blog post.
This is a memo I wrote for the directors of Bloomington’s Lighthouse Christian Academy to aid them in thinking about whether it was worth putting capital account funds into the stock market, which has higher returns but also might result in a loss. It is useful for anyone wanting to know the average return on the stock market.
June 19, 2013
What investment is prudent for LCA?
Suppose LCA had $100,000 in a given year and had invested it in the S+P 500, 500 very big companies’ stock, until May 2013. What would have become of it? What would be its annual return?
S+P returns (dividends reinvested) from the given year until 2013, annualized and total, May to May:
First, the Administration said there was no IRS mistreatment of Tea Party groups. Second, the Administration said there was, but it was the Cincinnati office’s fault, not the IRS in Washington. Third, it became clear it was the fault of the IRS in Washington. Fourth, it became clear that it was the fault of the IRS Chief Counsel’s office in Washington. Now, we discover that the IRS Chief Counsel met with President Obama at a crucial time. An anonymous federal lawyer wrote this to TaxProf: (my boldface)
As someone who works as an attorney at an agency general counsel’s office, I think people are missing the significance of Obama meeting with the IRS chief counsel Read more…
I’ll use this post to list interesting things about the Zimmerman-TrayvonMartin case as they come up, so it will grow over time.
July 20a. Some people say that the standard should be reduced from “beyond a reasonable doubt” to “preponderance of evidence” or something. Wikipedia has a nice Legal Burden of Proof article with:
2.1.1 Reasonable suspicion
2.1.2 Reasonable to believe
2.1.3 Probable cause for arrest
2.1.4 Some credible evidence
2.1.5 Substantial evidence
2.1.6 Preponderance of the evidence
2.1.7 Clear and convincing evidence
2.1.8 Beyond reasonable doubt
Maybe relaxing the burden is a good idea. Read more…
It would be OK, perhaps, if we sang the last verse:
O, thus be it ever when freemen shall stand,
Between their lov’d homes and the war’s desolation;
Blest with vict’ry and peace, may the heav’n-rescued land
Praise the Pow’r that hath made and preserv’d us a nation!
Then conquer we must, when our cause is just,
And this be our motto: “In God is our trust”
And the star-spangled banner in triumph shall wave
O’er the land of the free and the home of the brave!
I wrote an essay on this, “Should everyone put their hand on their chest, stand, and sing the national anthem while facing the flag at the sporting events of Christian schools?” An excerpt:
We Protestants feel very self-satisfied about images. Foolish Roman Catholics fall into idolatry, and the Jews were so foolish that the Bible had to give more attention to idolatry than to any other sin, but we are too modern for that to be a danger. Read more…
“We are used to putting government above God. We are so used to it that we don’t even realize it. “The heart is deceitful above all things, and desperately wicked: who can know it?” (Jeremiah 17:9), and “Every way of a man is right in his own eyes: but the LORD pondereth the hearts” (Proverbs 21:2). We are careful about obeying the government. We are worse at obeying God.”
That’s an excerpt from an essay I wrote, “Should the “Christian flag” be flown below the U.S. flag on the pole in front of a Christian school?” The images are from here and here.
I hate icons. They are a regression to the era of the cave man.
Suppose we want to have a symbol for “email” on the computer so that you know where to click to look at your email. What would we think, starting from scratch, if our designers pondered whether they should use a picture of a mailbox, or of a letter, or maybe a line with a lightning sign, or a little mailman, and brought all those symbols to the CEO for his choice. Read more…
Prof. Cunningham has a good post, “Top Differences Between the UCC and the Common Law of Contracts” . For example:
6. Acceptance by Shipment: buyer orders for “prompt shipment” can be accepted either by promise or prompt shipment, at the seller’s election. 2-206. – See more at: http://www.concurringopinions.com/archives/2013/07/top-differences-between-the-ucc-and-the-common-law-of-contracts.html#more-77709
Would Zimmerman Have Been Convicted if He Were Black? — Black-on-Nonblack Killings Claiming Self Defense
Over at Legal Insurrection, I skimmed the comment thread on ‘The “what if Trayvon were white” logical fallacy’ and did a bit of googling, and found some black kills hispanic or black kills white self-defense cases.
http://www.news-press.com/article/20100916/CRIME/9160375/Fort-Myers-killing-suspect-likely-off-hook (Black man shoots out of his window and kills a hispanic teenager. Charges dropped. ) Read more…
Charles Murray has an excellent long essay, “Simple Justice” from about 2005 that is useful for thinking about attitudes towards the Zimmerman case and to self-defense and threat and intimidation statutes generally. He distinguishes between Progressives and Cops. Progressives dislike self-defense, retribution, and punishment generally and who do not like to differentiate people into those who follow rules and those who break them. Read more…
I thought about posting this yesterday, and decided against it as too personal. At church today, I changed my mind, deciding my motive was pride and that this might be helpful to some readers. It is about the accident described here.
July 13, 2010 5:39pm
We went up to the farm today— the Suppes farm where my parents lived their last 25 years and that Elizabeth loved to visit. Read more…
Professor Ramseyer and I are circulating our new paper for comment:
“Lowering the Bar to Raise Up the Bar: Licensing Difficulty and Attorney Quality in Japan”
Under certain circumstance, a relaxation in occupational licensing standards can increase the quality of those who enter the industry. The effect turns on the opportunity costs of preparing for the licensing examination: making the test easier can increase the quality of those passing if it lowers the opportunity costs enough to increase the number of those willing to go to the trouble of taking the test. We explore the theoretical circumstances under which this can occur and the actual effect of the relaxation of the difficulty of the bar exam in Japan from 1992 to 2011. http://rasmusen.org/papers/barpass-ram-ras.pdf.
Someone wrote to me about another Law Lunch discussion of yesterday:
“…Jefferson’s refusal to spend $50,000 for gun boats in 1803, after they were no longer needed. Better yet, compare the more recent example of the Secretary of Housing and Urban Development temporarily suspending funds pending a study of whether the expenditures on low income housing were achieving the purpose Congress intended. That was upheld by the DC Circuit in Commonwealth of Pennsylvania v. Lynn, 1974, with the court noting the fact that the reason for the impoundment was program-related. I see a fundamental difference between refusing to enforce the law because the President wishes it had never been passed and delaying enforcement because the President likes the law and wants it to achieve its substantive goals. Read more…
At Volokh Conspiracy John Elwood says that even if the President properly reappoints the same people to the National Labor Relations Board whose appointments the courts have ruled invalid, they can’t just redecide all the cases that are in the courts. Read more…
At the law lunch yesterday we were discussing the special FISA Court which has to approve certain kinds of search warrants for electronic communications, including the famous one which let the NSA see who is making phone calls to who. One topic that came up was court composition. The court is made up of ten or so federal district judges selected by the Chief Justice of the US Supreme Court for 7-year terms, and no judge can serve two terms. The police or NSA go to one judge on it and ask for a warrant. Appeals are made to a special 3-judge appeals court, also appointed by the Chief Justice. Further appeals can be made to the U.S. Supreme Court, I imagine.
Problem 1. Currently almost all of the judges were created judges by Republican presidents, and this looks bad when they are also chosen by a conservative Chief Justice. Read more…
Should Jehovah’s Witness parents have the right to refuse a blood transfusion for their daughter even though the daughter will die as a result?
An interesting question inspired by a post at Volokh Conspiracy: “Should Jehovah’s Witness parents have the right to refuse a blood transfusion for their daughter even though the daughter will die as a result?” Let us suppose that the child is 5 years old and agrees with her parent (a child who disagrees is a separate case). Let us also suppose that we believe the parents would themselves be willing to die in place of refusing a blood transfusion.
It seems the answer in most or all states is No.
Congressman Renacci is proposing to add to the list of offenses for which an IRS employee can be fired,
(10) performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform)
any official action (including any audit) with respect to a taxpayer for purpose of extracting personal
gain or benefit or for a political purpose.’’
I sent him a letter with some suggestions. Read more…
Wikipedia’s Open Carry article explains something I’ve been wondering about: what about “nonconcealed carry” for guns?
The McCoys again organized a 4th of July parade in our neighborhood. It’s probably a good thing when almost everybody is in the parade instead of watching it, even tho the reverse is what is common. Every neighborhood should do this— but you need the idea and the leadership.