Individuals generally cannot deduct casualty losses, at least through the end of 2025. §165(h)(5). But Congress continues to permit individual taxpayers to deduct casualty losses if they are attributable to….
IRS Commissioner Danny Werfel says the agency’s paperless processing initiative builds on progress that has already begun, thanks to Inflation Reduction Act funding.
NPR, This Ivy League Researcher Says Spirituality Is Good For Our Mental Health: [A]ccording to Lisa Miller, a professor in the Clinical Psychology Program at Teachers College, Columbia University, having….
John Witte, Jr. (Emory; Google Scholar), “The Glorious Liberty of the Children of God”: Toward a Christian Defense of Human Rights, 13 J. Christian Legal Thought 42 (2023): [A] good….
New York Times Op-Ed: The State of Evangelical America, by Tish Harrison Warren (Priest, Anglican Church; Author, Prayer in the Night: For Those Who Work or Watch or Weep (2021)….
Zachary B. Pohlman (J.D. 2021 & Editor-in-Chief, Notre Dame Law Review; Law Clerk, Nebraska Supreme Court), Catholic Social Teaching and the Role of the Prosecutor, 54 Creighton L. Rev. 269….
There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1….
Legal Education: Bryce Clayton Newell (Oregon), 2023 Meta-Ranking Of Flagship U.S. Law Reviews Law.com, Law School Seeks To Terminate Tenured Professor Accused of Bullying Aaron Sibarium (Washington Free Beacon), Columbia….
Sam Peltzman (Chicago-Booth; Google Scholar), The Socio Political Demography of Happiness: Since 1972 the General Social Survey (GSS) has asked a representative sample of US adults “… [are] you …very….
Philip Wolf (Scale, San Francisco), Tax Lawyers vs. CPAs: Interview With James Creech, 180 Tax Notes Fed. 577 (July 24, 2023): What is the difference between a tax attorney and….
