Ian’s Legal Fact of the Week 3/27/17: Succession of the Vice-President

The Twenty-fifth Amendment was adopted in 1967 and establishes that the Vice President succeeds the President in the result of the President’s death, resignation or incapacity, and also establishes a process for filling a vacancy in the office of the Vice … Continue reading

Ian’s Legal Fact of the Week 3/20/17: Gifts and Windfalls

In U.S. tax law there is a distinction between gifts and windfalls. A windfall — historically referring to fruit or trees blown down by the wind which then become public property — now refers to any sudden, unearned gain such finding money on the … Continue reading

Ian’s Legal Fact of the Week 3/13/17: The Twenty-Fourth Amendment

The Twenty-Fourth Amendment restricts the federal government and the states from requiring a poll or other tax in order to vote in federal elections. It was approved by Congress in August of 1962, and ratified by the states in January … Continue reading