Andrew Leahey ⚖️
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esq.social
Andrew Leahey ⚖️
@esq.social
2.7K followers 9.9K following 870 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
Obviously consumers feel the bulk of the economic incidence of tariffs, full stop. But who does he /think/ he is referring to here? Who is stocking up? Importers? Domestic importers?
Donala J. Trump 47 @realDonaldTrump Despite the massive amount of money being made by the United States of America, Hundreds of Billions of Dollars, as a direct result of Tariffs being charged to other countries, the full benefit of the Tariffs has not yet been calculated in that many of the buyers of goods and products, in order to avoid paying the Tariffs in the short term, "STOCK UP" by purchasing far more inventory than they can use. That heavy inventory purchase is now, however, wearing thin, and soon Tariffs will be paid on everything they apply to, without avoidance, and the amounts payable to the USA will SKYROCKET, over and above the already historic levels of dollars received. These payments will be RECORD SETTING, and put our Nation on a new and unprecedented course. We are already the "hottest" Country anywhere in the World, but this Tariff POWER will bring America National Security and Wealth the likes of which has never been seen before. Those opposing us are serving hostile foreign interests that are not aligned with the success, safety and prosperity of the USA. They couldn't care less about us. I look so much forward to the United States Supreme Court's decision on this urgent and time sensitive matter so that we can continue, in an uninterrupted manner to, MAKE AMERICA GREAT AGAIN! Thank you for your attention to this matter! President DJT 7.24k ReTruths 30.8k Likes Nov 24, 2025 at 5:38 AM
November 24, 2025 at 6:25 PM
esq.social
Staring into this ad like a protester that is about to throw soup on the Mona Lisa.
November 21, 2025 at 4:00 PM
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
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 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
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
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
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
Eight minutes after I filed an appeal, this.

"After taking another look, we can confirm that your channel does not violate our Community Guidelines."

Usually not inclined to blame malice where incompetence will do, but I have to imagine someone filed a complaint of some sort?
•YouTube Hi Andrew Leahey, We have reviewed your appeal for the following: Channel: Andrew Leahey After taking another look, we can confirm that your channel does not violate our Community Guidelines. Thanks for your patience while we reviewed this appeal. Our goal is to make sure content doesn't violate our Community Guidelines so that YouTube can be a safe place for all - and sometimes we make mistakes trying to get it right. We're sorry for any frustration our mistake caused you, and we appreciate you letting us know. How this affects your channel To make this right, we've put your channel back on YouTube. If you have any further questions, please feel free to reach out to us here. Thanks, The YouTube team
October 10, 2025 at 3:26 PM
esq.social
For the last year or so I've had Minimum Competence episodes automatically uploaded to YouTube. Just received a notice from YouTube that the channel has been canceled and shows taken down as they violate the "spam, deceptive practices and scams policy."

Genuinely have no idea what that means.
•YouTube Hi Andrew Leahey, We have reviewed your content and found severe or repeated violations of our spam, deceptive practices and scams policy. Because of this, we have removed your channel from YouTube. We know this is probably very upsetting news, but it's our job to make sure that YouTube is a safe place for all. If we think a channel severely violates our policies, we take it down to protect other users on the platform - but if you believe we've made the wrong call, you can appeal this decision. You'll find more information about the policy in question and how to submit an appeal below. What our policy says Content that promotes spam, scams, or other deceptive practices isn't allowed on YouTube. LEARN MORE
October 10, 2025 at 3:20 PM
esq.social
Coming to the Candle Light Theater, Richard Brecky brings mastery of silent theater to the stage as "Jellybean."
Pete Hegseth pantomiming covering the eyes of a small child on Christmas. Tim Robinson as Richard Brecky in "Jellybean" from I Think You Should Leave.
September 30, 2025 at 9:15 PM
esq.social
"You got it, boss!"
<span> = $0 "U.S. Department" <span>of</span> "War" </ span>
September 5, 2025 at 10:33 PM
esq.social
"Crime is out of control in Chicago."
September 2, 2025 at 8:51 PM
esq.social
Ideal riding season just around the corner (except for the piles of leaves).
Electric motorcycle parked on a suburban driveway.
August 26, 2025 at 3:00 AM
esq.social
Sounds legit*, no notes.

*illegal
CAMICUS amicus_planners Sponsored Follow ••• "I stopped paying taxes on ny contingent legal fees- forever. ," Convert your taxable legal fees into a lifetime stream of tax-free income. No contribution limits. No RMDs. No IRS restrictions. Learn more • C View likes strategies: amicus_planners Two attorneys, same income, different tax Attorney A: Pays $400k / year to IRS Attorney B: Pays $0 / year to IRS The difference?
August 22, 2025 at 1:42 AM
esq.social
Got some writing done on The Disappearing Audit this weekend. I can see the broad shape coming into focus now, and I'm surprised at how putting my thoughts into writing subtly shifts my thinking.

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5363996
July 27, 2025 at 4:16 PM
esq.social
New revision of The Disappearing Audit (my aforementioned writing-in-public adventure) is up on SSRN. As always, thoughts and comments welcome via email.

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5363996
July 25, 2025 at 5:04 PM
esq.social
I'd have to write it first, but if I ever need a photo for the inside of a book jacket it is absolutely going to be found among these. The more serious the underlying material, the better.
July 18, 2025 at 1:40 PM
esq.social
Test image upload issue resolution with this little urban rabbit I spotted on Drexel's campus.
Rabbit. Cool guy.
June 4, 2025 at 1:41 AM
esq.social
The Leaheys have a storied history of criticizing tax policies.
BEACHWOOD - A year ago. Marie and Kevin Leahey moved here from Bayonne, in hopes of escaping soaring taxes and the high cost of living. Now, saddled with property taxes that rose $800 (more than 50 percent) in TAX VIGNETTES the past year alone, they're starting 10 think that the only real escape is 10 leave New Jersey. This year, they will be spending $2,300 — exactly 10 percent of their household income — on property taxes for their two-bedroom Spar A venue home. They have their sights set on Utah and Colorado, where they ve heard that property taxes on much larger homes are only a fraction of what they're paying. With property taxes what they are, making ends meet hasn't been easy. Eating out has become a luxury they can't afford. And Leahey has taken a second job. Next month, after making the commute from a Jersey City school where he is a special education teacher, he will make his nightly trek to a supermarket in Lacey Township, where he was recently hired as a part-time worker. Leahey has cerebral palsy, and his wife worries about how long his health will hold up when he starts burning the candle at both ends. "We're all going to be homeless- that's the next thing." Mrs. Leahey said. "Sometimes you wonder whether it pays to be on the up and up, and do everything as you're supposed to do. "How many times are they going 1o hit the same old stone and try to get blood out of it?"
May 14, 2025 at 12:39 PM
esq.social
Took my daughter to class last week and she drew this on the whiteboard for me, I've had it on my phone for surreptitious looky-looks throughout the day.

Now you can all have it too.
A drawing of a rabbit saying "YOU GOT THIS!"
April 7, 2025 at 4:43 PM
esq.social
It is a not super photogenic 25 year old Bird of Paradise that had a rough winter.
April 6, 2025 at 3:38 PM
esq.social
Sometimes I find my own genius, frankly, startling.
Two paper towels are used to drain a water catch underneath a large house plant
April 6, 2025 at 3:03 PM
esq.social
Lutnick seems like a real nice guy.
Beginning in 1990, Cantor began experiencing kidney dialysis, leading to a continuous retinal haemorrhage that significantly deteriorated his eyesight. In December 1995, Cantor was hospitalized in New York after a medical incident. Lutnick moved to implement a succession plan at Cantor Fitzgerald, allowing him to become a managing general partner at the firm. The lack of involvement of Cantor's family infuriated its members, including his wife, Iris Cantor, whose attorneys had argued with Lutnick's attorneys. In March 1996, Lutnick and his division, CF Group Management, filed a lawsuit in Delaware to enforce the plan, arguing that Cantor did not possess "sufficient mental capacity" to understand the legal documents he was signing. The New York Times noted that Lutnick had already lost the necessary support of the Cantors.[15] The partners settled in May, allowing Lutnick to retain management control while the Cantors hold a limited partnership stake.[18] In July, Cantor died.[19] As chairman[3] of Cantor Fitzgerald, Lutnick sought to broker deals with larger investment companies such as Deutsche Bank and Merrill Lynch.[20]
March 21, 2025 at 8:30 PM
esq.social
Well that stinks.
Screenshot of an Apple App Store ad for Truth Social
March 12, 2025 at 11:39 PM