Joel Newman


From Wake Forest University - School of Law, USA

Slinking Away From Twinkie Taxes

‘‘A tax can be a means for raising revenue, or a device for regulating conduct, or both.’’ — Felix Frankfurter[1]

‘‘Frankly, I think government shouldn’t have a darn thing to do with what we sell or how our customers eat. As long as it is safe, tastes good and is fair ...

Gilmore v. United States: The Divorce

Don and Dixie Gilmore divorced in 1955. He deducted 80 percent of his $40,000 in legal expenses because they were connected to his business. He claimed:

(1) if Dixie had won, she would have taken over his automobile dealerships and fired him;[1] and

(2) if Dixie’s allegations of Don’s misbehavior had ...

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