St. Thomas Law Review – Corporate Law

Constitutional Law Corporate Law Featured Tax Law

WHAT IS INCOME?

April 10, 2024By Michael Schaum

The fruit or the tree? Being the lone sentry against unapportioned federal taxation, the very definition of income is central to tax jurisprudence. Taxable “income” has cautiously been likened to the fruit-bearing tree: fruit’s economic value should be attributed (taxed) to the tree on which it grows.[i] Likewise, attempts to re-assign fruits to another […]

Constitutional Law Corporate Law Featured

Spill the Beans: The Battle Against Beneficial Ownership Disclosure

April 3, 2024By Thomas Santi

In 2016, a series of documents were leaked to the public that detailed the international money laundering schemes utilized by various specifically named politicians and celebrities across the globe. These documents, known as the Panama Papers, are considered by some to be the catalyst of the Corporate Transparency Act.[i] Although the Act failed […]

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