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Inside the exclusive world of Supreme Court clerks driving America's legal controversies

A one-year post as a Supreme Court clerk has long been a ticket to power, influence and wealth. Law firms offer signing bonuses of $450,000 to former clerks, most of whom come from Ivy League and other top-tier law schools.

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Inside the exclusive world of Supreme Court clerks driving America's legal controversies

Inside the exclusive world of Supreme Court clerks driving America's legal controversies
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United States: Tax Court topples Supreme Court precedent in favor of agency deference

In 3M Co. v. Commissioner, the Tax Court upheld the validity of a regulation Treas. Reg. § 1.482-1(h)(2) (the “Blocked Income…

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Estate Tax Nightmare: Three Weddings, Two Funerals, And A Mexican Divorce

Estate Tax Nightmare: Three Weddings, Two Funerals, And A Mexican Divorce
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IRS Properly Notified Calif. Attorney Of Levy, Tax Court Says

ADVERTISEMENT ADVERTISEMENT IRS Properly Notified Calif. Attorney Of Levy, Tax Court Says Law360 (January 14, 2021, 5:16 PM EST) A California attorney cannot challenge an Internal Revenue Service levy and seizure of his property, the U.S. Tax Court said Thursday in finding the agency complied with statutory notice requirements despite claims the original notice was never received.  Wiley Ramey failed to receive the notice from the IRS until just before the 30-day window to request a hearing on his tax debt expired, but U.S. Tax Court Judge Emin Toro said the deadline to appeal his tax debt could not be extended. The agency s sending the notice to Ramey s last known address by certified mail started the clock on his right to.

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