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  • Search Term: Edward A. Zelinsky

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The Oracle of Omaha warns about public pension underfunding

By Edward Zelinsky
As the American public debated the legislation ultimately enacted into law as the American Taxpayer Relief Act of 2012, no person was more influential than the Oracle of Omaha, Warren Buffett. Much attention was given to billionaire Buffett’s complaint that his federal income tax bracket was lower than his secretary’s tax rate. President Obama invoked “the Buffett Rule” to bolster the President’s successful effort for the Act to raise income tax brackets for high income taxpayers.

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Casey Kasem and end-of-life planning

By Edward Zelinsky
The sad story of Casey Kasem’s last illness is now over. Casey Kasem was an American pop culture icon. Among his other roles, Mr. Kasen was the disc jockey host on the legendary radio program, American Top 40. He was also the voice of Shaggy Rogers of Scooby-Doo.

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Add a fourth year to law school

By Edward Zelinsky
President Obama has joined with other critics of contemporary legal education in calling for the reduction of law school to a two year program. The President and these other critics are wrong. Indeed, the remedy they propose for the ills of legal education has it exactly backward.

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The Gaied Decision: a rare victory for tax sanity in New York

By Edward Zelinsky
In a unanimous decision, New York’s Court of Appeals, the Empire State’s highest court, recently held that John Gaied was not a New York resident for income tax purposes because he had no New York home. Mr. Gaied was domiciled in New Jersey and had a business on Staten Island to which he commuted daily.

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The First Amendment and parsonage allowances

By Edward Zelinsky
Confronting an important constitutional question about religion and taxation, the US District Court for the Western District of Wisconsin, in Freedom from Religion Foundation, Inc. v. Lew, held that Section 107(2) of the Internal Revenue Code violates the First Amendment.

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The Sister Wives make the case for abolishing civil marriage

By Edward Zelinsky
Judge Clark Waddoups of the US District Court for the District of Utah has declared unconstitutional parts of Utah’s statute outlawing polygamy. Utah’s statute was challenged in Judge Waddoups’ courtroom by the Brown family of the television show Sister Wives. Days later, Judge Robert J. Shelby, also of the US District Court for the District of Utah, declared unconstitutional Utah’s Amendment 3 which restricts Utah’s definition of marriage to a man and a woman.

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The federalist argument for the Multi-State Worker Act

By Edward Zelinsky
The Multi-State Worker Act (the current version of the Telecommuter Tax Fairness Act) would, if enacted into law, prevent states from taxing non-resident telecommuters (like me) on the days such telecommuters work at their out-of-state homes. Can someone who values the states and their autonomy (also like me) favor the Act?

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The HSA/HRA response to Hobby Lobby

By Edward Zelinsky
Few recent decisions of the US Supreme Court have engendered as much controversy as Burwell v. Hobby Lobby Stores, Inc. In that case, the Court decided that a closely-held corporation’s employer-sponsored medical plan need not provide contraception if the shareholders of such corporation object to contraception on religious grounds.

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And the winner is… George W. Bush

By Edward Zelinsky
The American Taxpayer Relief Act of 2012 is widely understood as a victory for President Obama. However, the long-term story is more complicated than this. The Act in large measure confirms in bi-partisan fashion the tax-cutting priorities of George W. Bush.

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Responsible Wealth should oppose the GST Grandfather Exemption

By Edward Zelinsky
In the American Taxpayer Relief Act of 2012, Congress and President Obama recently agreed that the federal estate tax will be imposed at a 40% rate on estates over $5,000,000. On 11 December 2012, a group of affluent Americans, organized under the banner of Responsible Wealth, had called for a stronger federal estate tax. In particular, Responsible Wealth urged that federal estate taxation begin at a rate of 45% on estates over $4,000,000.

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Limit the estate tax charitable deduction

By Edward Zelinsky
One widely-discussed possibility for reforming the federal income tax is limiting the deduction for charitable contributions. Whether or not Congress amends the Code to restrict the income tax deduction for charitable contributions, Congress should limit the charitable contribution deduction under the federal estate and gift taxes. Such a limit would balance the need for federal revenues with the desirability of encouraging charitable giving.

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Contraception, HSAs and the unnecessary controversy about religious conscience

By Edward Zelinsky
Among the bitter but unnecessary controversies of this election year was the dispute about the federal government’s mandate that employers provide contraception as part of their health care coverage for their employees. Employers religiously opposed to contraception believe this mandate infringes their right of Free Exercise of religion under the First Amendment. Advocates of the contraception mandate characterize it as vital to women’s health and choice.

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The best of a decade on the OUPblog

Wednesday, 22 July 2015, marks the tenth anniversary of the OUPblog. In one decade our authors, staff, and friends have contributed over 8,000 blog posts, from articles and opinion pieces to Q&As in writing and on video, from quizzes and polls to podcasts and playlists, from infographics and slideshows to maps and timelines. Anatoly Liberman alone has written over 490 articles on etymology. Sorting through the finest writing and the most intriguing topics over the years seems a rather impossible task.

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Adopt the Marketplace Fairness Act

By Edward A. Zelinsky
The Marketplace Fairness Act, now being debated in the US Senate, is a rare phenomenon: a bill with strong bi-partisan support and an accurate title. The Act would indeed establish fairness in the marketplace by imposing on out-of-state internet and mail order sellers the same sales tax withholding requirements now imposed only on in-state brick-and-mortar businesses.

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