Covering Tax Reform (and Patents)….Oh My!

There is nothing quite like returning from vacation to a once-in-31-years, nearly 500-page tax bill needing quick attention (and needing a neat, tidy incorporation into my existing tax publication totaling over 2000 print and digital pages). If that isn’t sufficient, patents, first-to-file, the AIA, and the subsequent case law are thrown in for good measure here in 2018.

A “Happy New Year” to all.

Dormant Commerce Clause Revived

Well, the doctrine itself wasn’t actually dormant at all but it makes for a good headline as six additional 2014 Term decisions were released by the U.S. Supreme Court on Monday. Included among them was the noteworthy decision in Comptroller of Treasury of Md. v. Wynne (13-485) touching upon dormant Commerce Clause and double state taxation issues.

Burwell Argument Exchange on Exchanges: Acceptable to Modify Clear Statutory Provisions to Conform to Constitution?

Read the Burwell oral argument transcript from March 4. There is an interesting segment from (roughly) pages 14 to 18 involving Breyer, Kennedy, Scalia, Sotomayor, and attorney Michael A. Carvin, on the consequences of holding the federal exchange invalid upon certain federalist principles. The elimination of subsidies to the non-participating states’ citizens would presumably have a coercive effect upon the states. I’ll post something more on all of this later. The decision is expected in June.