Civil Law

Happy New Year.  Here’s a GLAM on Implicit Support.

“Implicit support” comes charging out of the gates as an early candidate for Word or Phrase of the Year for 2024. 

Before year’s end, the IRS Office of Chief Counsel dropped a new generic legal advice memorandum (“GLAM”), AM 2023-008, titled “Effect of Group Membership on Financial Transactions under Section 482 and Treas. Reg. § 1.482-2(a).” The GLAM visits some familiar territory, including the “realistic alternatives” principle, this time in the intracompany lending context.  

Tax authorities and taxpayers, of course, … Read the rest

Supreme Court

With The Onion’s support, satirist asks court to revive lawsuit against police who arrested him

With The Onion’s support, satirist asks court to revive lawsuit against police who arrested him

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The Petitions of the Week column highlights a selection of cert petitions recently filed in the Supreme Court. A list of all petitions we’re watching is available here.

In a case that prompted satirical news outlet The Onion to file its first-ever amicus brief in the Supreme Court, an Ohio man sued police for violating his constitutional rights when they arrested him for creating a Facebook page parodying the local police department. This week, we highlight cert petitions … Read the rest

Circuit Courts

Federal Judges Support Civics Education Through Summer Teachers Institutes

At court-sponsored institutes across the country, classroom teachers are hearing first-person experiences on topics ranging from judges’ perspectives on judicial independence in their decision-making, to lawyers’ insights into Constitutional tensions between the First Amendment and national security concerns.
Judiciary News – United States Courts… Read the rest

Criminal Law

Dallas Murder Defense Lawyer Attorney Mick Mickelsen – US Law Tends to Support Vigilante Justice

Many State Laws Tend to Support Vigilante Justice: How the Law Helped Kyle Rittenhouse and Travis McMichael

  In the trial of Kyle Rittenhouse there were few facts in dispute. Rittenhouse, who has demonstrated some white supremacist inclinations, traveled from Illinois to Kenosha, Wisconsin. He brought an assault rifle with the ostensible purpose of defending business property from looting and destruction related to ongoing protests stemming from the previous shooting of an unarmed black man by police in Kenosha.

Wisconsin … Read the rest