In this article, Paul G. Rando discusses and responds to the tax-based criticisms that have arisen as a result of Patagonia's recent decision to reorganize as a 501(c)(4) entity.

US-China Trade War: The Authority to Levy Tariffs

"Trading Post" by Felix63 is licensed under CC BY-NC-ND 2.0. Theron Anderson, Associate Member, University of Cincinnati Law Review I. Introduction In a reaction to the economic activity between the United States and China, President Trump has exercised the presidential power to levy tariffs against the foreign rival.[1] The tariffs exercised are “taxes or duties that... Continue Reading →

A Real Life Monty Brewster: Can You Spend $30 Million To Escape From the IRS?

Author: Dan Stroh, Associate Member, University of Cincinnati Law Review A current circuit split poses an imperative question: Can a hypothetical multi-millionaire, like Monty Brewster, spend his millions frivolously without fear of a tax penalty following him through bankruptcy?[1] The United States Bankruptcy Code generally allows debtors to discharge all debts arising prior to filing... Continue Reading →

College Athletes Demand Pay, But May Have Sacked Themselves

Author: Matt Huffman, Associate Member, University of Cincinnati Law Review The National Collegiate Athletic Association (NCAA) and its member schools collect hundreds of millions of dollars each year from the Football Bowl Subdivision (FBS) and Division I Basketball broadcasts and video games. The schools make a substantial amount of money from licensing players’ names, likenesses,... Continue Reading →

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