Executive OrderFeaturedFederal Law
March 7, 2025By Leyda Mujica
Online websites such as Shein, Temu, Aliexpress, and TikTok Shop provide cheap prices for a wide range of items, making their marketplaces irresistible to many consumers. “China has [already] been ‘the world’s factory’ for decades, with made-in-China goods reaching global consumers” through platforms such as Amazon and Alibaba.[i] China expanded its manufacturing production while simultaneously […]
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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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