Saturday, February 1, 2020
William & Mary Business Law Review
The hard copy of William & Mary Business Law Review just arrived! Among the Articles is one that I wrote (last Spring) -- "Time to Prune the Flora-Procedural Due Process, the Full Payment Rule and Assessable Penalties: Larson v. Commissioner."
It was scheduled to be released in November (hence the November 2019 date) - but the actual release was delayed a couple of months.
Update: Here is the link, via my SSRN page, to the full text.
Wednesday, January 29, 2020
Law360 Interview for Article

Thursday, October 3, 2019
Greetings from San Francisco!!
Greetings from San Francisco!
This will be a very quick visit (to use the term loosely) - I just arrived at the hotel, will be part of a panel presentation tomorrow at the ABA Tax Section Meeting, and then I fly home on Saturday.
I haven't been to San Francisco in more than 20 years! But I've flown over it a dozen+ times on the trips to Southeast Asia. Even though this one is only 3 days, I'll make the most of it!
Tuesday, December 15, 2009
bill of rights day - december 15

the bill of rights was ratified 218 years ago today, on december 15, 1791. on the 150th anniversary, december 15, 1941, president roosevelt proclaimed the date the first "bill of rights" day. as a document that was originally intended to reign in the prospective abuses of individual liberties by the federal government, over the course of our constitutional history, the various amendments contained in the bill of rights have been made applicable to the states via the incorporation doctrine (sorry for the con law tangent).
my personal favorite - the first - contains the well worn proscription: "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press...." ironically, in a twist of drafting fate, had the bill of rights been adopted, as drafted, we'd refer to this as our 3rd amendment rights! the first two amendments (that dealt with the number of representatives and their compensation) were not passed.
so take a moment today and dwell on the greatness of these straightforward protections (even if they've occasionally been abused and trampled upon over the course of history)!
know your rights!
Friday, April 17, 2009
nys bar associaton's annual decision-making day

the proper title for this event is the new york state bar association's "mitchell rabbino national healthcare decisions day" - formerly the elder law section's annual "decision-making" day. it's named in honor of the mitchell rabbino, an elder law attorney slated to chair the nysba section on elder law at the time of his death.
"From April-June, volunteer attorneys will speak at workshops held at more than 100 sites throughout the state, including senior centers, community centers, libraries, nursing homes, hospitals, and houses of worship. Free presentations explaining legal procedures and documents will be given to help people make better, more informed health care and financial decisions."
2009 marks the 15th year of this annual program. this afternoon's presentation in morningside heights will be my 8th year as a participant.
Wednesday, February 4, 2009
john marshall sworn in as chief justice of the supreme court 208 years ago today: february 4, 1801

208 years ago today, february 4, 1801, john marshall took the oath of office and became the 4th chief justice of the supreme court of the united states. he would go on to serve in that capacity for the next 34 years - becoming the longest serving chief justice in supreme court history.
chief justice marshall (also referred to as the "great chief justice") wrote a number of significant opinions during that long tenure. but the one he will always be remembered for, and first year law students still pour over during legal process, is marbury v. madison. that improbable decision jump-started the doctrine of judicial review and established the supreme court as a co-equal branch of the federal government.
here is the quote that upset the apple cart:
"It is emphatically the province and duty of the Judicial Department to say what the law is. Those who apply the rule to particular cases must, of necessity, expound and interpret that rule. If two laws conflict with each other, the Courts must decide on the operation of each."
so why the post on supreme court history? well, this semester i teach constitutional law. and, tomorrow night, the course material is marbury v. madison and the doctrine of judicial review!
Wednesday, September 17, 2008
constitution day: 17 september

today, 17 september, is constitution day (or citizenship day). prior to it's official renaming in 2004 as "constitution and citizenship day," it was known simply as citizenship day. while the federal holiday is intended to celebrate citizenship, september 17 is, in fact, the anniversary date of the signing of the final draft of the united states constitution at the constitutional convention in philadelphia - way, way back in the misty days of 1787!
while i haven't taught constitutional law since 2004 spring semester, it is my favorite legal subject (particularly civil liberties and our first amendment freedoms).
check out the constitution day resources at findlaw.


