Author Archives: Andy Grewal

screenshot-2016-12-13-at-7-08-36-am

The IRS Gets Handcuffed by the Congress

by Andy Grewal — Wednesday, May 3, 2017

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 […]

This entry was tagged .

screenshot-2016-12-13-at-7-08-36-am

Emoluments Clause: Ivanka Edition

by Andy Grewal — Monday, Apr. 24, 2017

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 […]

This entry was tagged .

screenshot-2016-12-13-at-7-08-36-am

Did the GSA Properly Find Trump’s “Full Compliance” With the D.C. Hotel Lease?

by Andy Grewal — Friday, Mar. 24, 2017

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 […]

This entry was tagged .

Flynn’s Foreign Emoluments Clause Problem and the Potentially Explosive Solution

by Andy Grewal — Friday, Mar. 17, 2017

As widely reported by numerous outlets, Rep. Cummings recently sent a letter to President Trump alleging, among other things, that retired Lt. General Michael Flynn violated the Foreign Emoluments Clause of the Constitution by accepting payments from Russian sources. The letter argues that Flynn now owes a debt to the United States on account of […]

This entry was tagged .

screenshot-2016-12-13-at-7-08-36-am

Economic Substance De-Codification and the Supreme Court

by Andy Grewal — Monday, Mar. 6, 2017

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 […]

This entry was tagged .

screenshot-2016-12-13-at-7-08-36-am

The Constitutionality of the Trump Organization’s Illegal (?) Chinese Trademark

by Andy Grewal — Tuesday, Feb. 21, 2017

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 […]

This entry was tagged .

screenshot-2016-12-13-at-7-08-36-am

Can Congress Get President Trump’s Tax Returns?

by Andy Grewal — Monday, Feb. 13, 2017

During the 2016 election, Donald Trump became the first major Presidential candidate in recent history to refuse to disclose his tax returns, citing ongoing IRS audits. Since taking office, President Trump has indicated that he will continue to keep his tax returns secret, arguing that only the media, and not the voters, care about them. […]

This entry was tagged .

iansamuel

“See the Sights of Terminal 4!” A Reply to Section 1182(f) Enthusiasts, by Ian Samuel

by Andy Grewal — Saturday, Feb. 11, 2017

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 […]

This entry was tagged .

screenshot-2016-12-13-at-7-08-36-am

Some Thoughts on Business Entities and the Foreign Emoluments Clause

by Andy Grewal — Thursday, Feb. 2, 2017

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 […]

This entry was tagged .

screenshot-2016-12-13-at-7-08-36-am

The Foreign Emoluments Clause and the Chief Executive

by Andy Grewal — Thursday, Jan. 26, 2017

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 […]

This entry was tagged .