Oxford University Press's
Academic Insights for the Thinking World

  • Author: Edward A. Zelinsky

Zubik v. Burwell: The HSA/HRA alternative

Last Tuesday, the US Supreme Court issued an unusual order in Zubik v. Burwell. In Zubik, religious employers including the Little Sisters of the Poor, East Texas Baptist University and Southern Nazarene University object to the federal regulations governing birth control coverage for their employees. These regulations permit these religious employers to elect against providing such coverage.

Read More

Who should be Scalia’s new successor?

Article III of the Constitution gives the President the right to “nominate…Judges of the supreme Court.” Article III also gives the Senate the right to grant its “Advice and Consent” to such nominations—or not. Both President Obama and Senate Republicans are settling into a protracted political struggle over the appointment of Justice Scalia’s successor.

Read More

Deferring the Cadillac tax kills it

Sometimes it is gratifying to have predicted the future. Sometimes it is not. The recent postponement of the so-called “Cadillac tax” until 2020 falls into the latter category. I predicted this kind of outcome when the Cadillac tax was first enacted as part of the Affordable Care Act, popularly known as “Obamacare.” I am unhappy that events have now proven this prediction correct.

Read More

The Department of Labor awakens

At President Obama’s urging, the US Department of Labor (DOL) has proposed a new regulation condoning state-sponsored private sector retirement programs. The proposed DOL regulation extends to such state-run programs principles already applicable to private employers’ payroll deduction IRA arrangements. If properly structured, payroll deduction IRA arrangements avoid coverage under the Employee Retirement Income Security Act of 1974 (ERISA) and the employers implementing such arrangements dodge status as ERISA sponsors and fiduciaries.

Read More

The Little Sisters, the Supreme Court and the HSA/HRA alternative

The Little Sisters of the Poor, an international congregation of Roman Catholic women, are unlikely litigants in the US Supreme Court. Consistent with their strong adherence to traditional Catholic doctrines, the Little Sisters oppose birth control. They are now in the Supreme Court because of that opposition.

Read More

John Oliver, televangelists, and the Internal Revenue Service

John Oliver’s sardonic spoof of televangelists raises important issues that deserve more than comic treatment. Oliver’s satire was aimed both at the televangelists themselves and at the IRS. In Oliver’s narrative, the IRS acquiesces to televangelists’ abuse by granting their churches tax-exempt status and failing to audit these churches.

Read More

Medicare and end-of-life medical care

Medicare recently announced that it will pay for end-of-life counseling as a legitimate medical service. This announcement provoked little controversy. Several groups, including the National Right to Life Committee, expressed concern that such counseling could coerce elderly individuals to terminate medical treatment they want. However, Medicare’s statement was largely treated as uncontroversial—indeed, almost routine in nature.

Read More
Book thumbnail image

IRS boondoggles: Star Trek videos and reasonable compensation cases

Many Americans have seen the now-infamous Star Trek video made by the IRS with taxpayer funds. It is painful to watch. Captain Kirk (known in the 21st century as William Shatner) pronounced himself “appalled at the utter waste of U.S. tax dollars.” The video’s dialogue is depressingly sophomoric. The acting talents of the IRS employees are comparable to the acting talents of law professors, that is to say, nonexistent.

Read More

Our Antonia

The first time I read My Antonia, I hated it. That was to be expected: It was required reading in my sophomore English course at Omaha Central High. This was during the Sixties. In the Age of Aquarius, no one was supposed to like assigned reading. That’s why it had to be assigned. I next confronted My Antonia in college. Like Jim Burden, Willa Cather’s narrator, I had left Nebraska to go to east to continue my education.

Read More