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esq.social
Andrew Leahey ⚖️
@esq.social
2.7K followers 9.9K following 870 posts
Asst. Prof @ Drexel Kline (https://drexel.edu/law/faculty/fulltime_fac/andrew-leahey/)
Columnist @ Bloomberg Tax (https://technicallyspeak.ing/)
Podcaster @ Min Comp (https://minimumcomp.com)

Mastodon: @[email protected] (https://esq.social/@andrew)
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esq.social
Urban Institute TPC tracking tariffs across types of consumer goods (among other things).

https://taxpolicycenter.org/features/tracking-trump-tariffs
Tracking the Trump Tariffs
After promising increased tariff rates on the campaign trail, President Trump has expanded tariffs on various countries and goods. TPC continues to track these announcements and will update this page with descriptive information and estimates of how tariffs will affect federal revenues, households, and the economy.
taxpolicycenter.org
November 24, 2025 at 9:37 PM
esq.social
Putting The Force Awakens beneath Revenge of the Sith is haunting.
danlehner.bsky.social paul khruangbin (Dan Lehner) @danlehner.bsky.social · 22h
haven’t seen ROS or Solo but this seems like a pretty ball-knowing list from Pritzker, particularly if he volunteered the name “Star Wars” rather than “A New Hope”
So, we asked Pritzker to weigh in on the go-to debate for every "Star Wars" nerd: Which movies are the best? Here's his ranking of the 11 major films in the series: 1. "The Empire Strikes Back" (1980) 2. "Star Wars" (1977) 3. "Return of the Jedi" (1983) 4. "Rogue One" (2016) 5. "The Last Jedi" (2017) 6. "Revenge of the Sith" (2005) 7. "The Force Awakens" (2015) 8. "Solo" (2018) 9. "The Phantom Menace" (1999) 10. "Attack of the Clones" (2002) 11. "The Rise of Skywalker" (2019)
November 24, 2025 at 8:17 PM
esq.social
Surely the answer is more data centers, more tax breaks for data centers, more rate breaks for data centers.

More data centers.

https://www.washingtonpost.com/business/2025/11/24/power-shutoffs-surge-electric-bills/
November 24, 2025 at 8:13 PM
esq.social
November 24, 2025 at 8:05 PM
Reposted by Andrew Leahey ⚖️
katestarbird.bsky.social
The UW Center for an Informed Public is looking for postdocs (for 2026-2028) from across diverse disciplines whose research sheds light on the challenges of our modern information environment, promotes civic health, and/or helps people/communities navigate online spaces: apply.interfolio.com/177901
Apply - Interfolio {{$ctrl.$state.data.pageTitle}} - Apply - Interfolio
apply.interfolio.com
November 24, 2025 at 6:26 PM
esq.social
I don't have occasion to write out an envelope all that often. But when I do, I imagine all the systems in place to catch The Zodiac spool up.

Somewhere in the bowels of a government building a little red bulb begins blinking on a giant wall-sized map.

He's in New Jersey.
November 24, 2025 at 6:54 PM
esq.social
This is one of the coolest tax projects I've ever seen.
bhighsmith.bsky.social Brian Highsmith @bhighsmith.bsky.social · 23h
🚨We analyzed 138 million geocoded property tax records to quantify how municipal boundaries spatially overlap onto economic segregation in every US metro area—creating disparities in localities’ ability to fund public goods. And we made an interactive map of our results! [1/16]
November 24, 2025 at 6:32 PM
Reposted by Andrew Leahey ⚖️
bhighsmith.bsky.social
🚨We analyzed 138 million geocoded property tax records to quantify how municipal boundaries spatially overlap onto economic segregation in every US metro area—creating disparities in localities’ ability to fund public goods. And we made an interactive map of our results! [1/16]
November 24, 2025 at 4:31 PM
Reposted by Andrew Leahey ⚖️
chrisgeidner.bsky.social
BREAKING: Judge rules Lindsey Halligan's appointment was not valid, thus, she had no authority to present the James Comey or Letitia James indictments and the indictments are dismissed without prejudice.
IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA ALEXANDRIA DIVISION UNITED STATES OF AMERICA, V. JAMES B. COMEY, JR., Defendant. Criminal No. 1:25-cr-00272-MSN OPINION AND ORDER GRANTING MOTION TO DISMISS INDICTMENT ECF NO. 60) On September 25, 2025, Lindsey Halligan, a former White House aide with no prior prosecutorial experience, appeared before a federal grand jury in the Eastern District of Virginia. Having been appointed Interim U.S. Attorney by the Attorney General just days before, Ms. Halligan secured a two-count indictment charging former FBI Director James B. Comey, Jr. with making false statements to Congress and obstructing a congressional proceeding. Mr. Comey now moves to dismiss the indictment on the ground that Ms. Halligan, the sole prosecutor who presented the case to the grand jury, was unlawfully appointed in violation of 28 U.S.C. § 546 and the Constitution's Appointments Clause. As explained below, I agree with Mr. Comey that the Attorney General's attempt to install Ms. Halligan as Interim U.S. Attorney for the Eastern District of Virginia was invalid. And because Ms. Halligan had no lawful authority to present the indictment, I will grant Mr. Comey's motion and dismiss the indictment without prejudice. IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA NORFOLK DIVISION UNITED STATES OF AMERICA, V. LETITIA A. JAMES, Criminal No. 2:25-cr-00122-JK W Defendant. OPINION AND ORDER GRANTING MOTION TO DISMISS INDICTMENT (ECE NO. 22) On October 9, 2025, Lindsey Halligan, a former White House aide with no prior prosecutorial experience, appeared before a federal grand jury in the Eastern District of Virginia. Having been appointed Interim U.S. Attorney by the Attorney General just two weeks before, Ms. Halligan secured a two-count indictment charging New York Attorney General Letitia James with bank fraud and making false statements to a financial institution. Ms. James now moves to dismiss the indictment on the ground that Ms. Halligan, the sole prosecutor who presented the case to the grand jury, was unlawfully appointed in violation of 28 U.S.C. § 546 and the Constitution's Appointments Clause. As explained below, I agree with Ms. James that the Attorney General's attempt to install Ms. Halligan as Interim U.S. Attorney for the Eastern District of Virginia was invalid. And because Ms. Halligan had no lawful authority to present the indictment, I will grant Ms. James's motion and dismiss the indictment without prejudice.
November 24, 2025 at 5:47 PM
esq.social
Obviously consumers feel the bulk of the economic incidence of tariffs, full stop. But who does he /think/ he is referring to here? Who is stocking up? Importers? Domestic importers?
Donala J. Trump 47 @realDonaldTrump Despite the massive amount of money being made by the United States of America, Hundreds of Billions of Dollars, as a direct result of Tariffs being charged to other countries, the full benefit of the Tariffs has not yet been calculated in that many of the buyers of goods and products, in order to avoid paying the Tariffs in the short term, "STOCK UP" by purchasing far more inventory than they can use. That heavy inventory purchase is now, however, wearing thin, and soon Tariffs will be paid on everything they apply to, without avoidance, and the amounts payable to the USA will SKYROCKET, over and above the already historic levels of dollars received. These payments will be RECORD SETTING, and put our Nation on a new and unprecedented course. We are already the "hottest" Country anywhere in the World, but this Tariff POWER will bring America National Security and Wealth the likes of which has never been seen before. Those opposing us are serving hostile foreign interests that are not aligned with the success, safety and prosperity of the USA. They couldn't care less about us. I look so much forward to the United States Supreme Court's decision on this urgent and time sensitive matter so that we can continue, in an uninterrupted manner to, MAKE AMERICA GREAT AGAIN! Thank you for your attention to this matter! President DJT 7.24k ReTruths 30.8k Likes Nov 24, 2025 at 5:38 AM
November 24, 2025 at 6:25 PM
esq.social
The list of things I'd rather do than read RFK Jr. poetry includes completely unscientific medical procedures he would probably approve of. Bone marrow transplants from prairie dogs and blood transfusions from Mr. Bob.
November 24, 2025 at 4:48 PM
esq.social
They. Never. Do.

Tax. Them.

https://www.usatoday.com/story/news/politics/2025/11/22/rich-fleeing-manhattan-false-narrative-price-demand-up/87385511007/
Are the rich fleeing Mamdani’s Manhattan? Not according to the data.
High earning New Yorkers move out of New York State at one-quarter the rate of the rest of the population during typical years, a report found
www.usatoday.com
November 24, 2025 at 4:13 PM
esq.social
Don’t expect the inflationary impact of tariffs to go away the moment they’re repealed.

https://news.bloombergtax.com/tax-insights-and-commentary/week-in-insights-lower-tariffs-may-not-yet-mean-lower-prices
Week in Insights: Lower Tariffs May Not Yet Mean Lower Prices
This week, experts analyzed IRS shutdown shock waves, the tax case of Publix heiress Julia “Julie” Jenkins Fancelli, and more.
news.bloombergtax.com
November 23, 2025 at 5:06 PM
Reposted by Andrew Leahey ⚖️
bretdevereaux.bsky.social
I suspect this is true - the humanities will go back to being a status marker. Rich kids and the elect get to study Homer, but the middle class must settle for adjunct-taught mega-lectures before STEM classes.

A grim destination, but right now that is the road the voters keep choosing.
jackiantonovich.bsky.social Jacqueline Antonovich @jackiantonovich.bsky.social · 1d
My hot take is that over the next 10 years, we're going to see more emphasis on and investment in the humanities at Ivy League and other fancy schools just as state schools and small privates continue to decimate and even eliminate the humanities.
rbtownsend.bsky.social Rob Townsend @rbtownsend.bsky.social · 1d
"While other universities report that the humanities are shrinking, at Berkeley, the opposite is true. The music major is the fastest-growing major on campus. We are finding bigger classrooms because film is exploding. English is back to the numbers we saw 15 years ago. We are hiring" bit.ly/4ohKuOe
November 23, 2025 at 4:15 PM
esq.social
How about conduit curbing so that you don’t have to have overhead wires but also don’t have to trench for underground conduit?

Is that anything? Can that be done?
November 22, 2025 at 4:00 PM
esq.social
Why do none of the 2025 Form 990 series downloads work on the IRS website?

https://www.irs.gov/charities-non-profits/form-990-series-downloads
Form 990 series downloads | Internal Revenue Service
On this page you may download all the most recent 990 Series filings on record. The download files are organized by month. Some months may have more than one entry due to the size of the download.
www.irs.gov
November 21, 2025 at 7:36 PM
esq.social
"Parents won't get key grade data before next ice cream decision as child throws report card into open sewer."

https://www.cnbc.com/2025/11/21/fed-wont-get-key-inflation-data-before-next-rate-decision-as-bls-cancels-october-cpi-release.html
November 21, 2025 at 7:06 PM
esq.social
My kid blogged. She’s cool.

https://www.mfriends.org/october-2025-palmyra-cove/
November 21, 2025 at 6:30 PM
Reposted by Andrew Leahey ⚖️
foiaball.com
Wanna know exactly what NIL tax fraud looks like?

We've got months of emails exposing how UCLA steered donors to a willing charity while earmarking the funds for football.
email showing grant money for Shelter 37 is supposed to go to UCLA football
November 20, 2025 at 6:20 PM
esq.social
"A lipstick factory that takes as inputs the energy generated by burning mangroves and the subcutaneous fat of young civet cats."
esq.social Andrew Leahey ⚖️ @esq.social · 3d
Staring into this ad like a protester that is about to throw soup on the Mona Lisa.
November 21, 2025 at 4:03 PM
esq.social
Staring into this ad like a protester that is about to throw soup on the Mona Lisa.
November 21, 2025 at 4:00 PM
esq.social
Imagine the depictions of madness Blake or Eliot could have turned out, had they endured the psychic-fracturing drone of leaf blowers in the suburbs.
November 21, 2025 at 3:54 PM
esq.social
Saw the much-later aftermath of this senseless and horrible crime on Market Street in front of Drexel's library this morning. Thinking of Meaza Brown.

https://www.cbsnews.com/philadelphia/news/philadelphia-accident-today-market-street-drexel/
Woman killed in hit-and-run on Market Street in Philadelphia's University City
A woman was struck by a vehicle and killed near 33rd and Market streets in University City on Thursday morning, police said.
www.cbsnews.com
November 21, 2025 at 12:12 AM
Reposted by Andrew Leahey ⚖️
foiaball.com
The day Nico Iamaleava's NIL contract dispute broke, UCLA got $60,000 from donors.

But the school didn't have them send the money to its collective, Bruins for Life.

Instead, it had them give it to a local charity for at-risk youth.

Which is run by the founder of Bruins for Life.
How UCLA used a friendly charity to get tax-free NIL money
The school sent donors to a 501c3, but flagged the money for its football team.
www.foiaball.com
November 20, 2025 at 5:58 PM
Reposted by Andrew Leahey ⚖️
ryanmccrystal.bsky.social
This is wild.

Committing tax fraud just to go 3-9 and fire your coach 🤦‍♂️

Awesome reporting by @foiaball.com
foiaball.com David at FOIAball @foiaball.com · 4d
The day Nico Iamaleava's NIL contract dispute broke, UCLA got $60,000 from donors.

But the school didn't have them send the money to its collective, Bruins for Life.

Instead, it had them give it to a local charity for at-risk youth.

Which is run by the founder of Bruins for Life.
How UCLA used a friendly charity to get tax-free NIL money
The school sent donors to a 501c3, but flagged the money for its football team.
www.foiaball.com
November 20, 2025 at 10:02 PM