In Chamber of Commerce et al. v. IRS et al., the plaintiffs scored a major victory in their challenge to the validity of some “anti-inversion” regulations issued under Section 7874 of the Internal Revenue Code. That statute, generally speaking, limits the tax benefits that might otherwise arise when a U.S. company re-incorporates as a foreign […]

A controversy has recently erupted over a June 2016 meeting between some members of the Trump campaign team, including the President’s son, Donald Trump Jr., and at least one Russian citizen. The Trump campaign’s version of events has shifted several times, and new details continue to emerge. However, it appears that Trump Jr.’s desire to […]

Under the Foreign Emoluments Clause, a person holding an office of profit or trust under the United States (a U.S. Officer) cannot, without Congressional consent, accept an “emolument . . . of any kind whatever” from a foreign government. The clause has received many legislative and executive interpretations over the years, but it has only […]

On Friday, 6/9/17, the U.S. Department of Justice filed its brief in CREW v. Trump, in which the plaintiffs allege that the President has violated Constitution’s Foreign and Domestic Emoluments Clauses through his continued ownership in Trump Organization entities. I’m sure I’ll have more to say on the case as it progresses, but here are […]

The House and Senate recently reached agreement on a comprehensive spending bill and expect to pass it soon. Regarding the IRS, the bill freezes the agency’s budget at $11.2 billion and thus does not, as some feared, make substantial cuts to its funding. Nonetheless, the IRS may face hardships, because its funding remains significantly below […]

Ivanka Trump, the daughter of President Trump, recently changed her position in the White House from informal advisor to unpaid government employee. See CNN (Mar. 29, 2017). Through this change, Ivanka, referred to here by her first name to avoid confusion with her father, became officially subject to various statutory ethics rules. Though the relevant […]

Commentators have argued that the Trump Old Post Office LLC (Trump Hotel LLC) has violated its lease agreement with the General Services Administration (GSA) from the moment that Donald Trump took the Presidential oath. The lease agreement, which relates to the federally owned property through which the D.C. Trump Hotel operates its hospitality business, states […]

As one of the revenue raisers to offset the costs associated with the Affordable Care Act, Congress added Section 7701(o) to the tax code. That provision, which has nothing to do with health care, codifies the “economic substance doctrine” created by the federal district courts and appellate courts. Generally speaking, under the doctrine, the lower […]

Over the past week, several sources reported that the Trump Organization finally won its long-running battle to obtain a Chinese trademark. See, e.g., CNN (Feb. 17, 2017). A “squatter” had previously registered the trademark, which related to the use of the Trump name in construction-related businesses. But after years of litigation and administrative petitions, the […]

During the 2016 election, Donald Trump became the first major Presidential candidate in recent history to withhold his tax returns, citing ongoing IRS audits. After taking office, President Trump has said that he will continue to keep his tax returns secret. He believes that only the media, and not the voters, care about them.  In a recent […]

This guest post comes from Ian Samuel, a Climenko Fellow and Lecturer on Law at Harvard Law School.  His areas of scholarly interest focus on cyberlaw, especially as it intersects with criminal law, security, and intellectual property.  He has clerked for Judge Alex Kozinski of the U.S. Court of Appeals for the Ninth Circuit, and for […]

Much of the commentary on President Trump and the Foreign Emoluments Clause has assumed that foreign government payments made to the Trump Organization should be treated as payments to the President himself. In this post, I want to informally explain how the presence of the business entities comprising the Trump Organization complicates the analysis. For […]

As regular readers of this blog know, I have written several posts on the Foreign Emoluments Clause over the past couple months.  During that same time, I have been working on an extensive scholarly article on the clause, and I recently posted a draft on SSRN.  (Download here: The Foreign Emoluments Clause and the Chief […]

On Wednesday, President-Elect Donald Trump, through his legal advisors, presented his plan to address potential conflicts of interests created by his continued ownership in the Trump Organization. As part of his plan, the President (referred to this way for ease of exposition) has promised to transfer profits derived some foreign government transactions to the United […]