Andrew Leahey ⚖️
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esq.social
Andrew Leahey ⚖️
@esq.social
2.7K followers 9.9K following 830 posts
Asst. Prof @ Drexel Kline (https://drexel.edu/law/faculty/fulltime_fac/andrew-leahey/)
Columnist @ Bloomberg Tax (https://technicallyspeak.ing/)
Podcaster @ Min Comp (https://minimumcomp.com)

Mastodon: @andrew@esq.social (https://esq.social/@andrew)
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esq.social
Yeah, that's all of it. That'd be the top news today.

TRENDING: Government Shutdown | Charlie Kirk | Campus Radicals
Front page of Fox News website, showing lots of headlines but nary a mention of a one Jeffrey Epstein and/or his emails regarding President Donald J. Trump.
November 12, 2025 at 8:59 PM
Reposted by Andrew Leahey ⚖️
adamgurri.liberalcurrents.com
TV conspiracies: we’ve hacked their computers but they’ve perfectly cleaned up the evidence!

Real conspiracies:
To: conspirator
From: famous person
Attachment: evidence.png
November 12, 2025 at 8:19 PM
esq.social
Hey look, it's me again! Writing about doing the talky talky in the front of the room thing.

https://drexel.edu/law/academics/undergraduate-law-program/blog/2025/November/real-time-relevance-in-law210-public-law-with-andrew-leahey/
November 12, 2025 at 7:23 PM
esq.social
Just scores of Gmail and Yahoo Mail inboxes filled with subject lines like "re:re:re:RE:re: The moral and legal repugnancy we're up to."
November 12, 2025 at 5:47 PM
esq.social
Are these people really selling the *mirror* on Facebook Marketplace?
November 11, 2025 at 11:11 AM
Reposted by Andrew Leahey ⚖️
anthonymkreis.bsky.social
The president pardoned alleged co-conspirators for crimes related to the 2020 election. This emphasizes the importance of state prosecutions after failed presidential auto-coups in our constitutional system, which I argued here in the Wisconsin Law Review: repository.law.wisc.edu/s/uwlaw/item...
November 10, 2025 at 1:33 PM
esq.social
ChatGPT Temporary Chat feature seems to work flawlessly.
7:10 A 78 = ChatGPT Chars, or any saved context. If this were a regular chat (not temporary), I'd know the short bio you've shared with me - that you're a tax attorney who writes a column on tax law and that when you say "give me 2-3 sentences," you mean a short paragraph of that length. But since this is temporary, I can't see or use that information. What's my profession? In this temporary chat, I don't actually have access to your profile — so I don't know your profession unless you tell me here. If we were in a regular chat where I could see your profile, l'd know that you're a tax attorney who writes a column on tax law. + Temporary chat •flo 7:10 A 78 = ChatGPT When we're in a temporary chat, what do you know about me? In a temporary chat, I don't retain or have access to any information about you from previous conversations - including things like your name, profession, preferences, or past instructions. Each temporary chat starts with a completely blank state, so I only know what you tell me within that single conversation. In contrast, in a regular (non-temporary) chat, I can see your shared profile info (like your note about being a tax attorney) and remember context within that ongoing thread. So tell me everything you know about me right now Right now - in this temporary chat - I don't know anything about you beyond what you've said in this conversation. I don't have access to your user profile, past chats, or any saved context. If this were a regular chat (not temporary), I'd know the short bio you've shared with me - that you're a tax attorney who writes a column on tax law and that when you say "give me 2-3 sentences," you mean a short paragraph of that length. But since this is temporary, I can't see or use that information. + Temporary chat allo nanta unlir
November 10, 2025 at 1:29 AM
esq.social
"The deal would include a promised vote on extending Obamacare tax credits in December, the sources said."

What are we doing? Nothing at this level should be operating based on promises. Has no one learned anything?
November 9, 2025 at 8:29 PM
esq.social
The details of the Community Worship Fellowship case will live on in my tax policy class -- an example of where the limits vis a vis tax exempt status for religious organizations seem to live now.
To qualify for tax-exempt status, an organization must operate exclusively for exempt purposes, and no part of its earnings can inure to the benefit of private individuals. Inurement isn't a matter of degree; it's an on-off switch. Community Worship Fellowship flipped that switch with gusto. Of the roughly $1.08 million the church spent from 2013 to 2016, $933,000 went to the founding family. The payments were made through handwritten checks, reimbursements, and use of the church's credit card—which was managed by the founder and his wife.
November 9, 2025 at 7:59 PM
Reposted by Andrew Leahey ⚖️
justinwolfers.bsky.social
Trump's tariffs are hurting us in two ways:

First, the obvious: Higher costs → either lower profits or higher prices.

Second, more subtle (perhaps bigger): We’ve signaled we’re an unreliable partner, so allies are reorganizing supply chains to avoid us. That's hard to unwind.
November 8, 2025 at 1:51 PM
Reposted by Andrew Leahey ⚖️
annmlipton.bsky.social
Mamdani's line that billionaires spent more to oppose his candidacy than he proposed to tax them really says it all.

Like a company that shuts down a profitable location as soon as it unionizes. The principle of maintaining control is more important.
November 8, 2025 at 1:56 PM
esq.social
This is a bananas story that somehow flew under my radar. Paper VOIP companies spinning out fake accounts receivable from telecom companies using falsified email addresses. Then using all of that as collateral for asset backed loans.

Then the guy bopped off to India (maybe) with $500m.
November 6, 2025 at 11:47 PM
esq.social
I mostly hate HOAs. But if I suddenly sat on the board of one and a resident came to me with a complaint about gaudy gold-festooning like this, I would vote to have the owner imprisoned.

https://www.theguardian.com/us-news/2025/nov/05/trump-oval-office-sign
Trump’s new gold Oval Office sign draws mockery and anger
Written in cursive gold script, new sign was affixed beside office’s door while shutdown jeopardizes Snap program
www.theguardian.com
November 6, 2025 at 11:41 PM
esq.social
If you asked AI to generate an image of a gaudy White House, and it spit this out, you'd write a 5000 word think piece on how machines will never have nuance.
November 6, 2025 at 11:33 PM
esq.social
Ocean County doing Ocean County things.

(I grew up in Ocean County)
Electoral map of NJ with deep blue Hudson County, Gloucester County. Bright Red Ocean County.
November 5, 2025 at 1:23 AM
Reposted by Andrew Leahey ⚖️
makenakelly.bsky.social
Sam Corcos, who entered government with DOGE earlier this year, decided to kill DirectFile after one meeting with with tax software lobbyists.

www.wired.com/story/doge-d...
November 4, 2025 at 10:27 PM
esq.social
In my head, I’m always here. And that explains a lot, really.
A cabin in the woods around dusk
November 4, 2025 at 6:23 PM
esq.social
Just want to point out that the bemoaning of the Biden autopen for pardons is another instance of DJT accusing others of what he himself is doing. That is, rote pardoning people where he (at least claims) he has no knowledge of the underlying case.
November 4, 2025 at 1:40 PM
esq.social
As NJ heads to the polls today, some things that will (hopefully) be front of mind for voters.

https://news.bloombergtax.com/tax-insights-and-commentary/tax-platforms-in-nj-governors-race-leave-out-the-best-ideas
Ciattarelli's plan aims to appeal to high earners, and it comes with all the familiar cautionary precedents. He proposes flattening the state's income tax, which currently maxes out at 10.75% for those who make at least $1 million, to just three brackets ranging from 3% to 5%. His plan also aims to reduce the corporate tax rate by 1% annually over five years, which would make the corporate rate brackets top out at 4%. This approach sounds like the 2012 tax experiment in Kansas, where then-Gov. Sam Brownback (R) slashed individual income taxes and exempted many businesses from paying any income tax at all. The reasoning was that the state's growth from becoming more business-friendly would offset the revenue losses.
November 4, 2025 at 1:23 PM
esq.social
esq.social is back up and the server is working through the backlog of messages. Apologies for the inconvenience—I’ll be looking into ways to handle issues like this more efficiently if they come up again. Thanks for your patience!
esq.social
A Mastodon instance for legal professionals and folks in law-adjacent fields. We abide by the Mastodon Server Covenant, available (here)[https://joinmastodon.org/covenant].
esq.social
November 4, 2025 at 2:47 AM
esq.social
Hey folks, hoping to leverage some collective wisdom: I’m looking for resources or opportunities for undergraduate law students who have an interest in writing. So things like essay contests, journals that accept undergraduate submissions, other publication avenues, etc.
November 3, 2025 at 6:06 PM
esq.social
Have the entities that ponied up for the ballroom announced that they’ll be fronting SNAP money yet?
October 30, 2025 at 2:04 AM
esq.social
In fairness, when they said they would not demolish any part of the existing structure they did explicitly tell us they would be demolishing parts of the existing structure.
October 23, 2025 at 12:21 PM
Reposted by Andrew Leahey ⚖️
sleepindogo.bsky.social
Nothing to see here, but Musk and his bot army trying to stack the Tesla shareholder vote...

$TSLA $TSLAQ
October 19, 2025 at 11:41 AM
Reposted by Andrew Leahey ⚖️
faineg.bsky.social
the symbolism of “Trump destroying the White House for a overpriced luxury vanity project, during a government shut down, days after a historically-large mass demonstration against his regime called “No Kings”’ would be rightly viewed as laying it on a little thick if it was in a work of fiction
October 20, 2025 at 10:08 PM