Andrew Leahey ⚖️
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esq.social
Andrew Leahey ⚖️
@esq.social
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)
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?
November 24, 2025 at 6:25 PM
Staring into this ad like a protester that is about to throw soup on the Mona Lisa.
November 21, 2025 at 4:00 PM
Yeah, that's all of it. That'd be the top news today.

TRENDING: Government Shutdown | Charlie Kirk | Campus Radicals
November 12, 2025 at 8:59 PM
ChatGPT Temporary Chat feature seems to work flawlessly.
November 10, 2025 at 1:29 AM
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.
November 9, 2025 at 7:59 PM
Ocean County doing Ocean County things.

(I grew up in Ocean County)
November 5, 2025 at 1:23 AM
In my head, I’m always here. And that explains a lot, really.
November 4, 2025 at 6:23 PM
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
November 4, 2025 at 1:23 PM
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?
October 10, 2025 at 3:26 PM
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.
October 10, 2025 at 3:20 PM
Coming to the Candle Light Theater, Richard Brecky brings mastery of silent theater to the stage as "Jellybean."
September 30, 2025 at 9:15 PM
"You got it, boss!"
September 5, 2025 at 10:33 PM
"Crime is out of control in Chicago."
September 2, 2025 at 8:51 PM
Ideal riding season just around the corner (except for the piles of leaves).
August 26, 2025 at 3:00 AM
Sounds legit*, no notes.

*illegal
August 22, 2025 at 1:42 AM
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
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
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
Test image upload issue resolution with this little urban rabbit I spotted on Drexel's campus.
June 4, 2025 at 1:41 AM
The Leaheys have a storied history of criticizing tax policies.
May 14, 2025 at 12:39 PM
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.
April 7, 2025 at 4:43 PM
It is a not super photogenic 25 year old Bird of Paradise that had a rough winter.
April 6, 2025 at 3:38 PM
Sometimes I find my own genius, frankly, startling.
April 6, 2025 at 3:03 PM
Lutnick seems like a real nice guy.
March 21, 2025 at 8:30 PM
Well that stinks.
March 12, 2025 at 11:39 PM