Constitutional LawFeaturedStatutory Interpretation
March 22, 2024By Stephanie Blanco
Pursuant to 26 U.S.C. § 5845(b), a machinegun is “any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger.”[i] The definition also includes the “frame or receiver of any such weapon, any part designed […]
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Constitutional LawFeaturedStatutory InterpretationTax Law
February 26, 2024By Samuel Bazylenko
Taxation has been an ongoing storm of debate in the United States for centuries. Under the Sixteenth Amendment of the U.S. Constitution, Congress holds an enumerated power to “lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States.”[i] This definition of income has been reinforced by the […]
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Estate TaxFeaturedStatutory InterpretationTax Cuts and Jobs ActTax Law
October 16, 2023By Samuel Bazylenko
In this life, there are two guarantees: death and taxes. Yet, even in death, one does not escape the imposition of tax.[i] Since 1916, Congress imposed an excise tax on transfers of a decedent’s taxable estate. Today, Americans are confronted with the latest interpretations of such excise taxes, courtesy of the 2017 Tax Cuts […]
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Criminal LawJudiciary
November 4, 2022By Robert A. Lawlor
The meaning of the word “and” currently confounds our federal courts. The seventh, eighth, ninth, and eleventh circuits have all issued opinions regarding the meaning of the word “and” in a particular federal statute, 18 U.S.C. section 3553(f)(1); however, the eleventh circuit recently vacated its panel opinion in United States v. Garcon to reconsider, en […]
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