In 2001, Respondent Robert J. MacLean became a Federal Air Marshal (“Air Marshal”). See MacLean v. Dep't of Homeland Sec., 714 F.3d 1301, 1304 (Fed. Cir. 2013). In July 2003, MacLean and the other Air Marshals received a briefing from the...
regulations
(LIIBULLETIN preview)
FICA Tax
The tax dispute between the Respondent, United States of America (“IRS”), and the Petitioners, Mayo Foundation for Medical Education and Research, Mayo Clinic, and Regents of the University of Minnesota (“Mayo”), is over whether Mayo is...
(LIIBULLETIN preview)
In 2003, the Idaho state legislature enacted the Voluntary Contributions Act (“VCA”). See Pocatello Educ. Ass'n v. Heideman, 504 F.3d 1053, 1056 (9th Cir. 2007).The VCA consisted of a series of amendments to Title 44 of the Idaho Code. Id. at 1056. One...