Eric Reis
@ericreis.bsky.social
I'm a law professor focusing on tax and estate planning.
The electronic version has a "blizzards" option π€·ββοΈ
January 24, 2026 at 4:40 AM
The electronic version has a "blizzards" option π€·ββοΈ
But measures of inflation *include* housing costs. So if housing costs have increased more than general inflation, then other costs have increased less.
November 9, 2025 at 2:13 PM
But measures of inflation *include* housing costs. So if housing costs have increased more than general inflation, then other costs have increased less.
These also don't seem to account for the scenario where he is the GOP *VP* nominee. Presumably that would add a few points to the total.
October 27, 2025 at 7:21 PM
These also don't seem to account for the scenario where he is the GOP *VP* nominee. Presumably that would add a few points to the total.
I may be reading this wrong, but the chart seems to track only the change in year-over-year spending. Wouldn't that screen out most of the holiday ramp by showing only the improvement since this time last year?
October 17, 2025 at 12:36 PM
I may be reading this wrong, but the chart seems to track only the change in year-over-year spending. Wouldn't that screen out most of the holiday ramp by showing only the improvement since this time last year?
Perfect timing! I'm teaching this case tomorrow. Thanks for sharing the video.
September 15, 2025 at 3:38 PM
Perfect timing! I'm teaching this case tomorrow. Thanks for sharing the video.
In the screenshot, she suggests that term limits couldn't be imposed on the current justices *even by constitutional amendment.* That seems clearly wrong.
August 10, 2025 at 2:49 AM
In the screenshot, she suggests that term limits couldn't be imposed on the current justices *even by constitutional amendment.* That seems clearly wrong.
That was the idea: You were creating a trust to protect a spendthrift beneficiary from the beneficiary's own improvidence. Of course, now these trusts are created for responsible beneficiaries too.
June 7, 2025 at 3:27 PM
That was the idea: You were creating a trust to protect a spendthrift beneficiary from the beneficiary's own improvidence. Of course, now these trusts are created for responsible beneficiaries too.
Trust law will likely keep it anchored to its original definition, since a "spendthrift trust" is a very important vehicle in estate planning.
June 7, 2025 at 4:56 AM
Trust law will likely keep it anchored to its original definition, since a "spendthrift trust" is a very important vehicle in estate planning.
(I'm referring to the second article, where the man is a Polish citizen and his wife is a U.S. citizen.)
June 6, 2025 at 4:39 PM
(I'm referring to the second article, where the man is a Polish citizen and his wife is a U.S. citizen.)
I know this isn't the point of the article, but something puzzles me. Why were there "visa and work-permit" problems in Ireland and France? He's a citizen of an EU country. Don't both he and his wife have the right to live and work anywhere in the EU?
June 6, 2025 at 4:25 PM
I know this isn't the point of the article, but something puzzles me. Why were there "visa and work-permit" problems in Ireland and France? He's a citizen of an EU country. Don't both he and his wife have the right to live and work anywhere in the EU?
They play so many games, though, that of course these 1% probability events crop up every season. It would be more weird in a lower-volume sport like football.
May 31, 2025 at 5:27 AM
They play so many games, though, that of course these 1% probability events crop up every season. It would be more weird in a lower-volume sport like football.
I'm seeing nostalgia for the "good old days" when pensions were more common. But back then, companies weren't required to fund their pensions! So if your employer went broke, your retirement was destroyed. The 401(k)s that replaced pensions are flawed too, but their risks are more transparent.
May 26, 2025 at 5:39 AM
I'm seeing nostalgia for the "good old days" when pensions were more common. But back then, companies weren't required to fund their pensions! So if your employer went broke, your retirement was destroyed. The 401(k)s that replaced pensions are flawed too, but their risks are more transparent.
I do wonder, though, if excluding all tax legislation may eliminate more than you intend. For example, the Earned Income Tax Credit takes the form of a tax provision, but substantively is equivalent to a cash payment to the working poor. Republicans voted to expand that under Reagan.
May 19, 2025 at 4:21 AM
I do wonder, though, if excluding all tax legislation may eliminate more than you intend. For example, the Earned Income Tax Credit takes the form of a tax provision, but substantively is equivalent to a cash payment to the working poor. Republicans voted to expand that under Reagan.
Medicare Part D? You could argue that it was unnecessarily complicated, or that a Democratic approach would have been better. But it does seem to meet your definition.
May 19, 2025 at 4:06 AM
Medicare Part D? You could argue that it was unnecessarily complicated, or that a Democratic approach would have been better. But it does seem to meet your definition.
Applying the broader criteria of your prior comment (including textualism etc.) Bostock might fit. You could argue that Gorsuch and Roberts were OK with the result, but Roberts dissented in Obergefell so π€·ββοΈ.
April 20, 2025 at 3:43 PM
Applying the broader criteria of your prior comment (including textualism etc.) Bostock might fit. You could argue that Gorsuch and Roberts were OK with the result, but Roberts dissented in Obergefell so π€·ββοΈ.
Reposted by Eric Reis
Here is a great new account that will do important public service by letting us read the filings that journalists donβt like and by stopping me from unproductive violence re same
March 13, 2025 at 8:06 PM
Here is a great new account that will do important public service by letting us read the filings that journalists donβt like and by stopping me from unproductive violence re same
I'm not finding the original post when I search for it online, so this may not be real.
February 17, 2025 at 5:33 AM
I'm not finding the original post when I search for it online, so this may not be real.
This is the week or so when the Senate will hold confirmation hearings, though, and some nominees may feature heavily in the report. Still probably won't matter, but it's a more important week than most.
January 13, 2025 at 4:44 AM
This is the week or so when the Senate will hold confirmation hearings, though, and some nominees may feature heavily in the report. Still probably won't matter, but it's a more important week than most.
I agree with your broader point, but would collection-plate donations satisfy the Duberstein test if churches weren't otherwise exempt? The sermon, choir, etc. would seem to be services, and of course even voluntary payments (like tipping a restaurant server or musician) can be income.
December 23, 2024 at 5:50 PM
I agree with your broader point, but would collection-plate donations satisfy the Duberstein test if churches weren't otherwise exempt? The sermon, choir, etc. would seem to be services, and of course even voluntary payments (like tipping a restaurant server or musician) can be income.
"Two Kansas counties β Wichita and Hodgeman, in west-central Kansas β have no attorneys at all. Seven more have no attorneys under the age of 60."
ββThe problem is serious, and it is not going to get better without intervention and affirmative action.ββ #ksleg
kansasreflector.com/2024/12/20/k...
kansasreflector.com/2024/12/20/k...
Kansas faces 'constitutional crisis' with rural attorney shortage, Supreme Court justice says β’ Kansas Reflector
Kansas Supreme Court Justice K.J. Wall said Friday the state is "approaching a constitutional crisis" with a shortage of attorneys in rural areas of the state, and that "equity and justice" are atΒ st...
kansasreflector.com
December 21, 2024 at 5:32 PM
"Two Kansas counties β Wichita and Hodgeman, in west-central Kansas β have no attorneys at all. Seven more have no attorneys under the age of 60."
I wrote last year about how very-high-net-worth individuals create generational wealth by guaranteeing their children's debts. It's been on hold for a little while but I'm pleased to report that Florida Tax Review just published it! Feedback welcome. journals.upress.ufl.edu/ftr/article/...
Guaranteed Wealth? A New Way of Thinking About the Gift Tax Treatment of Loan Guarantees
| Florida Tax Review
journals.upress.ufl.edu
December 17, 2024 at 2:02 AM
I wrote last year about how very-high-net-worth individuals create generational wealth by guaranteeing their children's debts. It's been on hold for a little while but I'm pleased to report that Florida Tax Review just published it! Feedback welcome. journals.upress.ufl.edu/ftr/article/...
For the clarification list: Maybe this is inherent in the distinction between a pardon and commutation, but a president should still have the power to commute a death sentence, even while a lame duck, and even if the sentence would otherwise be carried out within 30 days.
December 2, 2024 at 2:24 AM
For the clarification list: Maybe this is inherent in the distinction between a pardon and commutation, but a president should still have the power to commute a death sentence, even while a lame duck, and even if the sentence would otherwise be carried out within 30 days.
A tax credit can be "refundable." If it exceeds your tax liability, the government writes you a check for the difference.
November 20, 2024 at 4:15 AM
A tax credit can be "refundable." If it exceeds your tax liability, the government writes you a check for the difference.