FeaturedInternational LawTax LawTrademark Law
October 10, 2025By Justin Fisher
In 2026, the Federation Internationale de Football Association (“FIFA”) World Cup is returning to North America, with the United States serving as the primary host.[i] Beyond the celebration of sport, the tournament will generate billions of dollars in revenue from broadcasting rights and corporate sponsorships.[ii] These income streams, however, do not fit concisely into existing […]
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Constitutional LawFeaturedSports LawTax Law
August 11, 2025By Justin Fisher
As college athletes begin to earn income through Name, Image, and Likeness (“NIL”) deals, they are becoming exposed to tax regimes that college sports are not ready to deal with. One of the most notable tax policies is the “Jock Tax,” which targets income earned by athletes in various states. The jock tax has traditionally […]
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FeaturedOlympicsTax Law
October 29, 2024By Jose Linares
Victory can be taxing. After the July 2024 Olympic games in Paris, there have been questions as to whether Olympic medalists can receive tax exemptions on their winnings. Certain amendments to the Internal Revenue Code (“I.R.C.”) have allowed exemptions for prize winning-athletes who earn under a certain yearly income.[i] This exemption will also apply to […]
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Constitutional LawCorporate LawFeaturedTax Law
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 […]
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