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Call For Tax Papers: Oklahoma Law Review Tribute To Jon Forman
The Oklahoma Law Review is accepting tax-themed submissions for publication in our upcoming Spring 2022 issue. This issue will honor the late Professor Jonathan Forman, a beloved faculty member who taught tax courses at the University of Oklahoma College of Law from 1985 to 2021. Please submit manuscripts for consideration to Tina Cannon before January 7, 2022. Submissions should be a minimum of 5,000 words, and citations should follow The Bluebook: A Uniform System of Citation (21st ed. 2020).
November 10, 2021 in Legal Education, Obituaries, Scholarship, Tax, Tax Profs, Tax Scholarship | Permalink
Tax Profs On Both Sides In Case Pending in Supreme Court: CIC Services v. IRS
By Bryan Camp
Currently before the Supreme Court is a case called CIC Services v. IRS. It involves the question of whether §7421 — Commonly called the Anti-Injunction Act ("AIA") — prevents CIC from suing the IRS over the propriety of Notice 2016-66. That Notice declares certain micro-captive insurance arrangements as "transactions of interest." It triggers certain reporting requirements for both CIC (as a material advisor) and CIC clients who have engaged in the arrangements described in the Notice. CIC asserts the Notice was illegally issued.
CIC (and another entity who has since dropped out) sued in federal district court, asking the court to (1) declare Notice 2016-66 invalid and (2) permanently enjoin the Service from enforcing the Notice. The district court dismissed the suit as barred by both the AIA and the Declaratory Judgment Act (DJA), 28 U.S.C. §2201(a). The AIA says that "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed." The DJA permits suits for declaratory judgements except for suits "with respect to Federal taxes...."
A split Sixth Circuit panel affirmed. A closely divided Sixth Circuit then denied CIC's petition for rehearing en banc. How closely divided? Six judges thought the rehearing petition should be denied. Six dissenting judges thought it should be granted. One judge said he thought the dissenters had the better of the argument but he was going to vote to deny because of circuit precedent. He expressed the hope that the Supreme Court would take the case. And, guess what? The Supreme Court took the case.
A summary of the Parties' argument and the Tax Prof briefs comes below the fold
September 18, 2020 in Bryan Camp, New Cases, Tax, Tax Practice And Procedure, Tax Profs | Permalink | Comments (0)
Death Of Mike Lang (Chapman)
Los Angeles Times Obituary, Michael B. Lang:
September 17, 1951 — June 28, 2020. Born in Washington, DC, he was the son of Sue and Ezra Lang. He graduated from the University of Pennsylvania Law School, Harvard College, and the Neshaminy High School in Langhorne, PA. He was a full-time faculty member of Chapman University School of Law since 2002. Prior to that he taught at several other law schools including the University of Maine where he served as associate dean and Professor of Law. Professor Lang was active in the American Bar Association Section of Taxation where he held several committee chair posts and served as moderator of many panels. He was the author of numerous books and articles on taxation. Michael was an avid reader, tennis player, environmental champion and foodie. He will be remembered for his wit, intelligence, and kind heart.
He is survived by his son Leonard Lang, daughter Julie Lang, and his brother, Jonathan Lang.A memorial service is planned for 2021 at Hillside Memorial park in Los Angeles, CA. Memorial donations in lieu of flowers may be made to any organization designed to protect the environment.
You may leave a message of condolence for Mike's family here.
Message from Chapman University Provost Glenn Pfeiffer:
The Fowler School of Law mourns the loss of Professor Mike Lang, who passed away due to complications from a stroke he suffered last week.
June 30, 2020 in Legal Ed News, Legal Education, Obituaries, Tax, Tax News, Tax Profs | Permalink | Comments (6)
Tax Prof Attacked By National Guard And Police At Peaceful Protest In Washington, D.C.
From Jeremy Bearer-Friend (George Washington):
I thought the Tax Prof Blog community might be interested to know that a tax professor was one of the peaceful protestors trapped in a house on Swann Street for 8 hours while police gassed the house and tried to get inside.
After dinner on Monday, June 1st, my husband and I heard protestors outside our window. We support the movement for black lives and decided to join them. After two blocks of peacefully chanting 'Black Lives Matter' and 'George Floyd,' police directed us onto Swann Street. We complied. At the end of the block, we were greeted by roughly 50 National Guard soldiers in camouflage standing before military vehicles. We were unarmed, of course, in jeans and tee-shirts. We turned around and walked back towards 15th street, only to find riot police pooling into the street blocking any egress to our home. Above us, a military helicopter circled. Then, without provocation other than our peaceful assembly after curfew and chants for black lives, the police started firing gas at us and charging. I also heard explosions. There was a stampede as protesters tried to flee for their lives, afraid they would be bludgeoned, choked, stomped, or shot. By the grace of g-d, my husband and I were ushered into a stranger's home with 70 other protesters. Police continued to shoot gas into the house. Choking on the fumes and crouched on the floor of the bedroom, I called journalists at WaPo and ProPublica desperate to have press deescalate the violence while braver black youth continued to take footage from the front room. For hours, police continued to try to get into the house and we did not know if we would be casualties of a raid. We did not feel safe to leave till curfew lifted at 6:00 am.
June 10, 2020 in Legal Ed News, Legal Education, Tax, Tax Profs | Permalink | Comments (8)
Gladriel Shobe Named Francis R. Kirkham Professor of Law At BYU For 2020-21
Gladriel Shobe has been named Francis R. Kirkham Professor of Law at BYU for 2020-21 in recognition of her exceptional achievements in scholarship, teaching, and citizenship. She was named 1L Professor of the Year in both 2016-17 and 2017-18. Her recent scholarship includes:
Innovations in IPO Deal Structure: Do Up-C IPOs Add Value for Post-IPO Shareholders?
Subsidizing Economic Segregation, 11 UC Irvine L. Rev. ___ (2020) (reviewed by Ariel Kleiman (San Diego) here)
Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs, 71 Vand. L. Rev. 889 (2018) (reviewed by Ari Glogower (Ohio State) here)
The Substance Over Form Doctrine and the Up-C, 38 Va. Tax Rev. 249 (2018)
Supercharged IPOs and the Up-C, 88 U. Colo. L. Rev. 913 (2017)
May 21, 2020 in Tax, Tax News, Tax Profs | Permalink | Comments (1)
Ari Glogower's Tenure Approved By Ohio State Law Faculty
Ari's recent publications include
Progressive Tax Procedure (with Joshua Blank (UC-Irvine))
A Constitutional Wealth Tax, 118 Mich. L. Rev. ___ (2020) (reviewed by Hayes Holderness (Richmond) here)
The Progressivity Ratchet, 104 Minn. L. Rev. ___ (2020) (with David Kamin (NYU) (reviewed by Sloan Speck (Colorado) here)
Taxing Inequality, 93 N.Y.U. L. Rev. 1421 (2018)
The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation, 103 Minn. L. Rev. 1441 (2018) (lead co-author)
December 11, 2019 in Legal Ed News, Legal Education, Tax, Tax News, Tax Profs | Permalink | Comments (0)
Over 750 Law Profs (And 10 Tax Profs) Declare Trump's Conduct 'Clearly Impeachable'
National Law Journal, Hundreds of Law Profs Declare Trump's Conduct 'Clearly Impeachable':
Hundreds of law professors from schools across the country published an open letter Friday declaring President Donald Trump's conduct involving Ukraine as "clearly impeachable," an assertion that comes after a daylong hearing earlier this week at which Republicans and Democrats sharply divided over their assessment of the president's actions.
The letter, posted on the website Medium and sponsored by the government watchdog Protect Democracy, had been signed by [over 750 professors as of Monday morning].
The letter begins:
We, the undersigned legal scholars, have concluded that President Trump engaged in impeachable conduct.
We do not reach this conclusion lightly. The Founders did not make impeachment available for disagreements over policy, even profound ones, nor for extreme distaste for the manner in which the President executes his office. Only "Treason, Bribery, or other high Crimes and Misdemeanors" warrant impeachment. But there is overwhelming evidence that President Trump betrayed his oath of office by seeking to use presidential power to pressure a foreign government to help him distort an American election, for his personal and political benefit, at the direct expense of national security interests as determined by Congress. His conduct is precisely the type of threat to our democracy that the Founders feared when they included the remedy of impeachment in the Constitution.
Tax Prof signatories are:
December 9, 2019 in Legal Ed News, Legal Education, Tax, Tax News, Tax Profs | Permalink | Comments (6)
Tax Prof Mildred Robinson, UVA's First Black Female Faculty Member, To Retire
Professor Mildred Robinson Set To Retire:
Professor Mildred Robinson, a groundbreaking tax law instructor whose scholarship and community service have emphasized equity, will teach her last class at the University of Virginia School of Law at the end of this semester. She will retire this spring after almost 35 years on the faculty.
Robinson was UVA Law's first African American female tenured professor. She was hired with tenure in 1985 from Florida State University.
December 5, 2019 in Legal Ed News, Legal Education, Tax, Tax News, Tax Prof Moves, Tax Profs, Teaching | Permalink | Comments (2)
Bend It Like Beckham Bank
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Bend it like Bank:
Steven Bank is one of the most respected American authorities on the subject of soccer and the law. The Paul Hastings Professor of Business Law at UCLA School of Law, Bank focuses much of his writing and teaching on the law and history of taxation, corporate governance and executive compensation. But he also kicks out scholarly essays on legal issues involving soccer's governing bodies, including FIFA — the international soccer federation sponsoring the 2019 Women's World Cup. He teaches classes on soccer and the law, both at UCLA Law and as part of UCLA's undergraduate Fiat Lux seminar series, and is a prolific writer and tweeter on soccer, soccer law and international sports law. When not at work, Bank, who is also the law school's vice dean for curricular and academic affairs, is often on the soccer pitch, playing pick-up ball, coaching local youth teams, supporting his four children as they play, and serving as a referee or administrator for youth leagues and club teams.
What makes soccer a compelling subject for your scholarship?
July 3, 2019 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)
Lederman Wins Indiana University Research/Teaching Award
Lederman to Receive Sonneborn Award:
Leandra Lederman, William W. Oliver Professor of Tax Law and director of the Law School's tax program, is the recipient of Indiana University's 2019 Tracy M. Sonneborn Award. The award honors faculty for accomplishments in the areas of teaching and research. Named for the late eminent scientist Professor Tracy M. Sonneborn, the award is given to an exemplary researcher who is also well known as an exemplary teacher. Lederman will deliver the annual Sonneborn Lecture this fall. She is currently on a sabbatical leave as a Fulbright Scholar in Luxembourg.
April 12, 2019 in Legal Education, Scholarship, Tax, Tax Profs, Teaching | Permalink | Comments (1)
Tax Profs Weigh In On The Disclosure Of Trump's Tax Returns
Background Briefing With Ian Masters,
Trump Places Himself Above the Law as He Fights to Hide His Tax Returns? (Ed Kleinbard (USC))
Bloomberg Tax, New York Lawmakers Could Trigger Release of Trump Tax Returns (Richard Pomp (Connecticut))
Medium, Fact and Fiction on Trump's Tax Returns: What Trump's Lawyer's Letter Gets Right — And Wrong (Daniel Hemel (Chicago))
Los Angeles Times, The Law Is Clear on Disclosing Trump's Tax Returns to the House Ways and Means Committee (Ed Kleinbard (USC))
New York Times, N.Y. Lawmakers Are Going After Trump's Taxes. Why? (Daniel Hemel (Chicago))
Newsday, Bill in Albany Could Make Trump's NY State Income Tax Return Public (Joshua Blank (UC-Irvine))
PolitiFact, Donald Trump's Tax Returns: How Congress Might — or Might Not — Get Them (Andy Grewal (Iowa), George Yin (Virginia))
Talking Points Memo, Why Didn't Dems Go After Trump's Tax Returns With Both Guns Blazing? (Joshua Blank (UC-Irvine), Brian Galle (Georgetown), Andy Grewal (Iowa), George Yin (Virginia))
Time, New York Is Trying to Release Trump's State Tax Returns. Here's Why That Might Not Work (Joshua Blank (UC-Irvine), Richard Pomp (Connecticut))
Vox, Can Congress Force Trump to Hand Over His Tax Returns? (Ari Glogower (Ohio State), Andy Grewal (Iowa)), Phil Hackney (Pittsburgh), Rebecca Kysar (Fordham), Leandra Lederman (Indiana), Francine Lipman (UNLV), Dan Shaviro (NYU), George Yin (Virginia))
April 10, 2019 in Tax, Tax Profs | Permalink | Comments (0)
Lloyd Mayer Named To Notre Dame's All-Faculty Team At Yesterday's Stanford Game
At yesterday's Notre Dame-Stanford football game, Lloyd Mayer was named to Notre Dame's All-Faculty Team (and included in the day's Gameday Program):
Notre Dame has a long history of outstanding student-athletes being named to All-American teams. We thought it was time for some of our most outstanding professors to receive similar recognition. ...
At every home football game, the provost will honor a different member of the faculty on the field during a timeout. These seven individuals have been chosen from across Notre Dame's colleges and schools for their excellence in research, teaching, and service to the University.
Professor Mayer on Notre Dame
September 30, 2018 in Legal Education, Tax, Tax Profs | Permalink | Comments (4)
Ray Madoff Named To 2018 Non Profit Times Power & Influence Top 50
Ray Madoff (Boston College) has been named to The 2018 Non Profit Times Power & Influence Top 50:
Madoff has become the go-to person for the counter-point argument when it comes to donor-advised funds. Her ideas are starting to influence lawmakers who see a big pot of unreachable, often stagnant dollars. The tax benefit is instant for money that can sit untouched. Madoff wants the money put to work faster. She's right.
August 10, 2018 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)
Polito: The TCJA's Self-Created Patents Goof
By Jeff Lipshaw
I'm working Paul's side of the street here. My colleague Anthony Polito (the best-dressed member of the Suffolk Law faculty) has posted Did Congress Goof? TCJA and the Taxation of Self-Created Patents and Inventions on SSRN. Here is the abstract:
Congress, by the Tax Cuts and Jobs Act of 2017, amended the Internal Revenue Code so that patents and inventions created by the personal efforts of a taxpayer disposing of them are not capital assets, and therefore generate ordinary gain or loss. In and of itself, the action seems straightforward enough. It represents a policy choice about which reasonable minds can certainly differ, but it is a clear policy choice.
Congress, however, did not repeal or amend another, pre-existing, provision specifically granting capital gain treatment to specifically the same class of assets. What is the effect of Congress's action under the circumstances? It is possible to reconcile the provisions as a matter of pure textual analysis. That reconciliation, however, seems quite contrary to the desire or intent of those who initiated the amendment because it leaves most gain from the disposition of the assets in question taxed at capital rather than ordinary rates.
This Article does not address the matter as a question of tax policy. Rather the question this Article addresses is the efficacy of the legislative process. What are the prospects for the proposition that self-created patents and inventions generate ordinary income as the Internal Revenue Code stands today? What action should be taken if the desire truly is to impose such ordinary income taxation and to deny capital gain taxation?
In the end, if the desire is to tax the disposition of self-created patents and inventions at ordinary rate, legislative action is the best option. This Article demonstrates that courts or the Treasury might rescue that resort, but that might not happen. If there is a bottom line to the analysis, it is this. Congress should, and should be expected to, clean up its own messes.
August 1, 2018 in Jeff Lipshaw, Scholarship, Tax, Tax Profs | Permalink | Comments (0)
Who Are The Tax Professors?
The 4th Annual Texas Tax Faculty Workshop at Texas Tech on June 1st went splendidly with robust discussion fueled by plenty of caffeine and carbs. I thought it would be fun to post a picture of the 11 of us when ended up being able to attend. After all, tax profs are usually just names on a page. But we are persons too! Here's proof. From left to right are: Bret Wells (UH); Bryan Camp (Texas Tech); Denney Wright (UH and NYU); Andy Morris (A&M); Bruce McGovern (South Texas); Cal Johnson (UT); Terri Helge (A&M) standing behind Dennis Drapkin (SMU); Bill Byrnes (A&M)(giving thumbs up); Steve Black (Texas Tech) standing behind Jack Manhire (A&M).
June 4, 2018 in Bryan Camp, Scholarship, Tax, Tax Conferences, Tax Profs | Permalink | Comments (2)
Fourth Annual Texas Tax Faculty Workshop Today At Texas Tech
A baker's dozen tax professors are gathering in Lubbock, Texas, at Texas Tech University School of Law today for the fourth annual Texas Tax Faculty Workshop. Susan Morse (UT) started the gatherings---you guessed it---four years ago. Here is the agenda for this year:
Session #1: Paper from Terri Helge (A&M) (tax exempt orgs)
Lead Commentators: Dennis Drapkin (SMU), Alyson Outenreath (TTU)
Session 2: Paper from Jack Manhire (A&M) (tax compliance)
Lead Commentator: Steve Black (TTU)
Session #3: Paper from Brett Wells (UH) (§355)
Lead Commentators: Bruce McGovern (South Texas), Mark Cochran (St. Mary's)
Session #4: Open Discussion of Current Projects
Session #5: Paper from Cal Johnson (UT) (tax and economics)
Lead Commentator: William Byrnes
Session #6: Paper from Andy Morriss (A&M) (English tax rule)
Lead Commentator: Jack Manhire (A&M)
For abstracts of each paper, see below the fold.
Field: Tax Implications Of The Dynamex Worker Classification Ruling
By Shuyi Oei
Following up on Paul Caron's previous post: California Supreme Court Deals Major Blow to Gig Economy Business Model, Treats Workers as Employees Rather than Independent Contractors: Heather Field (UC-Hastings) at Surly Subgroup: Tax Implications of the Recent Dynamex Worker Classification Ruling
Greetings from San Francisco, the epicenter of the gig economy, where workers-rights advocates are celebrating Monday's California Supreme Court decision in the Dynamex case. The ruling, which cites an article by my colleague Veena Dubal, is expected to make it harder for businesses in California to classify gig economy workers (and others) as independent contractors rather than employees. As a result, these workers are more likely to be protected by rules about minimum wage, overtime, rest breaks, and other working conditions, although there are open questions about exactly how these rules will apply to gig workers.
But what is good for workers for employment/labor law purposes may not be so good for workers for federal income tax purposes. As readers of this blog know, independent contractors can generally deduct their business expenses above-the-line and may be able to take the new Section 199A deduction equal to up to 20% of qualified business income (significantly reducing the effective tax rate). Employees, on the other hand, can do neither. Thus, the employment/labor law win for workers in the Dynamex case may come with some unexpected and unwanted tax losses for these same workers. This is especially true for workers with non-trivial amounts of unreimbursed business expenses (although the amount of a worker's unreimbursed expenses may decline if the worker is classified as an employee because California Labor Code 2802 generally requires employers to reimburse significant business expenses of employees).
So, taking tax into account, is independent contractor status or employee status better for workers? This question involves complicated employment/labor law and tax law tradeoffs. For example, despite the tax disadvantages of employee classification mentioned above, employee status can benefit workers for employment tax and tax compliance purposes. Others (including Shuyi Oei here, Shuyi Oei and Diane Ring here, here and here, and Kathleen DeLaney Thomas here) have written extensively on worker classification/taxation topics, and at least some of them have additional articles forthcoming on these topics. I will defer to them for more details as I am not an expert (at least right now) on worker classification or its tax implications. But even I know that, when analyzing the implications of the Dynamex case, it will be important for commentators to consider the tax, not just employment/labor, consequences.
May 4, 2018 in New Cases, Shuyi Oei, Tax, Tax Policy in the Trump Administration, Tax Profs | Permalink | Comments (0)
Call for Papers: New Voices In Tax Policy And Public Finance (2019 AALS Annual Meeting)
The AALS Tax Section committee is pleased to announce the following Call for Papers:
AALS SECTION ON TAXATION WORKS-IN-PROGRESS SESSION
2019 ANNUAL MEETING, JANUARY 2-6, 2019, NEW ORLEANS, LA
NEW VOICES IN TAX POLICY AND PUBLIC FINANCE
(co-sponsored by the Section on Nonprofit and Philanthropy Law and Section on Employee Benefits and Executive Compensation)
The AALS Section on Taxation is pleased to announce the following Call for Papers. Selected papers will be presented at a works-in-progress session at the 2019 AALS Annual Meeting in New Orleans, LA from January 2-6, 2019. The works-in-progress session is tentatively scheduled for Saturday, January 5.
May 3, 2018 in Legal Education, Scholarship, Shuyi Oei, Tax, Tax Conferences, Tax Profs, Teaching | Permalink | Comments (0)
60 Tax Profs File Amicus Brief Urging Supreme Court To Overrule Quill v. North Dakota
By Daniel Hemel
Sixty tax law professors and economists filed an amicus brief at the Supreme Court Monday urging the Justices to overrule the Dormant Commerce Clause holding of Quill Corp. v. North Dakota, 504 U.S. 298 (1992), which bars states from enforcing sales taxes against retailers who lack a "physical presence" in the state. From the brief:
In Quill Corp. v. North Dakota, the Court emphasized that its dormant Commerce Clause analysis was based on "structural concerns about the effect of state regulation on the national economy." 504 U.S. 298, 312 (1992). The Court was especially concerned about the effect of taxation on the mail-order industry, and it believed that maintaining the physical presence rule would "foster[] investment by businesses and individuals." Id. at 315-18. It also believed that its rule would reduce compliance costs for businesses and individuals engaged in commerce across state lines. See id. at 313 n.6. For those reasons, the Court reaffirmed the physical presence rule first announced in National Bellas Hess, Inc. v. Department of Revenue of Illinois, 386 U.S. 753 (1967).
March 6, 2018 in Ari Glogower, Daniel Hemel, David Gamage, David Herzig, Erin Scharff, New Cases, Orly Mazur, Sloan Speck, Tax Profs | Permalink | Comments (3)
A 'Marvel'ous Dinner
On October 19th the Tax Court was in Lubbock in the person of Chief Judge Paige Marvel. The Court's involvement with the ABA Tax Section is well known, but I did want to give a shout-out to its equally important involvement with legal education. Each year the tax faculty at Tech Law (myself, Alyson Outenreath, Steve Black, Vaughn James, and Terri Morgeson) hold a Tax Careers Panel at the Law School (graciously sponsored in recent by the Texas State Bar Tax Section). We always time it so that we can invite the Tax Court Judge to be on the panel. We are delighted that every judge has participated.
October 28, 2017 in Bryan Camp, Law School, Legal Education, Miscellaneous, Tax, Tax Profs, Teaching | Permalink | Comments (0)
ABA Tax Section Reduces Support For Tax Profs
I was sad to learn that at the Austin meeting the ABA Tax Section Council voted to significantly reduce the academic speaker and academic leadership reimbursement policy, retaining it only for academics who meet the Tax Section's definition of "young lawyer" (under 40 or less than 5 years in practice). I believe this is a penny-wise, pound-foolish policy change and can serve only to damage the historically salutary close ties between tax practitioners and tax academics. I think my personal involvement with the ABA Tax Section would likely be much less had those reimbursements not been available to me. I explain more below the fold.
September 19, 2017 in ABA Tax Section, Bryan Camp, Legal Education, Tax, Tax Conferences, Tax Profs | Permalink | Comments (6)
Allison Christians Named Associate Dean For Research And Promoted To Full Professor At McGill
The McGill Faculty of Law is pleased to announce that Allison Christians has been promoted to the rank of Full Professor, effective September 1.
Professor Christians, who was recently renewed as H. Heward Stikeman Chair of Tax Law, coincidentally began her term as Associate Dean (Research) at the Faculty on the very same date for a three-year mandate.
Her research and teaching focus on national and international tax law and policy issues, with emphasis on the relationship between taxation and economic development and on the role of government and non-government institutions and actors in the creation of tax policy norms.
September 8, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)
McMahon Wins University Of Cincinnati 2017 Teaching Award
2017 Goldman Prize for Excellence in Teaching:
For over 30 years, students at the University of Cincinnati College of Law have had the opportunity to recognize excellence in teaching by recognizing professors who distinguish themselves in the classroom, and whose accomplishments in research and public service contribute to superior performance in the classroom.
Congratulations to this year's Goldman Prize for Excellence in Teaching awardees: ...
Stephanie McMahon, Professor of Law
Professor Stephanie McMahon goes above and beyond the standard for teaching. Wrote a student in her nomination letter, "She is one of those professors you remember forever who has the ability to change your view on a subject that most expect to dislike."
August 15, 2017 in Legal Education, Tax, Tax Profs, Teaching | Permalink | Comments (0)
Bird-Pollan Wins University Of Kentucky 2017 Teaching Award
UK Law's Jennifer Bird Pollan is 2017 Duncan Teaching Award Recipient:
Jennifer Bird Pollan, James and Mary Lassiter Associate Professor of Law, is the recipient of the 2017 Duncan Teaching Award at the University of Kentucky College of Law.
Every year, a UK Law faculty member is recognized for excellence in the classroom, courtesy of the Robert M. and Joanne K. Duncan Faculty Improvement Fund – established in 1982 to promote outstanding teaching performance at the college.
Professor Bird-Pollan joined the UK Law faculty in 2010. She teaches a variety of Tax Law courses, including Basic Income Tax, Corporate Tax, Partnership Tax and International Tax. She is fully engaged in the academic welfare of her students and they enjoy her both inside and outside the classroom.
Tax Reform Is Hard (#TRIH)
By David Herzig
With the looming deadline on both the debt ceiling and the tax reconciliation bill (not to be confused with the ACHA reconciliation instructions), taxes and, hopefully, tax reform are moving to the top of the legislative agenda. The rhetoric of tax reform is heating up. Yesterday Paul Ryan tweeted:
Speaker Ryan is not the only member of GOP leadership discussing tax reform. News last week broke that Steve Bannon wants to raise the top bracket rate to a number that has "a 4 in front of it". So, the GOP continues to a least float the idea of substantive tax reform measures.
I don't want to get too carried away about tax reform. Despite my optimism for "reform season," others does not seem to have the same zeal. First there is no "plan" to discuss. Second, the House Appropriations Bill (which I wrote about at Surly) does not seem to be too keen on the chances of real reform measures. For example, the Appropriations Bill addresses estate tax regulations and ACA penalties. If the estate tax and the ACA are on the chopping block, then why worry about the measures in the Appropriations Bill?
July 7, 2017 in Congressional News, Political News, Tax, Tax Analysts, Tax Policy in the Trump Administration, Tax Profs | Permalink | Comments (1)
Elaine Wilson Wins Faculty Scholarship Award
West Virginia Record, Wilson Wins WVU Law's 2017 Faculty Scholarship Award:
West Virginia University College of Law has selected its 2017 Facility Significant Scholarship Award recipient, an in-house honor that recognizes work addressing significant public issues.
Elaine Wilson, a WVU tax professor and president of the West Virginia Tax Institute, won for her article titled Cooperatives: The First Social Enterprise. It examines the issues of "charitable values and economic benefit within the corporative business model," the WVU announcement said. She joined the university's faulty in 2012. Her work will be published in DePaul Law Review in the coming months.
"I was surprised, especially because of the talent (here) – there's a lot of really great scholars who are doing really interesting work and competition is stiff," Wilson told The West Virginia Record.
June 22, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)
Tax Prof Baby: Eva Rana-Gamage
Eva Rana-Gamage, daughter of David Gamage (Indiana) and Shruti Rana (Indiana), was born on April 28 and weighed in at 6 pounds, 11 ounces:
May 7, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)
Tax Prof Wedding: Tessa Davis
Continuing a joyous TaxProf tradition (see individual wedding links below): Tax Prof Tessa Davis (South Carolina) and Jon Huggett were married on March 11:
We held the wedding at a beautiful old home by a pond just outside of Columbia, South Carolina. As my position at South Carolina was what brought us here from New Orleans (where we met) it was really meaningful to get married in our new home city. A number of Jon's friends from New Orleans stood up with him, as did his brother. My side consisted of five bridesmaids and two bridesmen, all friends from childhood or college. The day, though a bit chillier than expected, was perfect. We had about 100 guests made up of family and friends from the many places we've lived. The ceremony was wonderfully true to us and officiated beautifully by my brother (a law prof at UC-Irvine). There was a even a Code head joke! We couldn't have hoped for a better celebration!
March 16, 2017 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (0)
Paul Caron Named Dean Of Pepperdine Law School
Press Release, Paul L. Caron Announced as Duane and Kelly Roberts Dean of the School of Law:
Paul L. Caron has been named the Duane and Kelly Roberts Dean of the Pepperdine School of Law. Caron, currently associate dean for research and faculty development and professor of law, will formally begin his responsibilities as dean on June 1, 2017.
"Since his first days as a distinguished visiting scholar through his selection as a tenured professor and now his candid and strategic participation in this search process, I have admired Professor Caron for his keen intellect, generous outreach to others, and his sterling reputation within the national legal community," says Pepperdine president Andrew K. Benton. "It will be a privilege to work side-by-side with him to advance the Pepperdine School of Law, an entity we both hold in high esteem. He will be, I believe, a remarkable law dean."
Caron came to the School of Law in 2010 as the D & L Straus Distinguished Visiting Professor of Law. He joined the School of Law tenured faculty in 2013 as professor of law and assumed the role of associate dean for research and faculty development in 2015. Previously Caron served as the associate dean of faculty and the Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
"Paul Caron is a highly regarded scholar and wonderful mentor to our law school students," says Pepperdine provost Rick R. Marrs. "He has a comprehensive knowledge of legal education in our country and a compelling vision for the place of our law school in that landscape. I eagerly anticipate working with him as he helps us achieve our goal to move the law school toward national prominence, providing our students with the highest educational experience and empowering them to become leaders in their communities."
A widely respected expert in tax law, Caron has written over 50 books and scholarly articles and is the publisher and editor of Tax Prof Blog, the most popular tax blog on the Internet. He is also the owner and publisher of the Law Professor Blogs Network of more than 50 blogs in other areas of law edited by law professors around the country. He was named the third most influential person in legal education by the National Jurist in 2016 and has been listed as one of the 100 most influential people in tax and accounting every year since 2006 by Accounting Today.
"I am honored to be chosen as the next dean of this great law school at this important point in its history, following in the footsteps of Deanell Tacha, Ken Starr, Richard Lynn, and Ron Phillips," shares Caron. "I look forward to building on their work to advance Pepperdine's unique position in legal education by combining academic and research excellence with a deep-rooted commitment to our Christian mission that welcomes people of all faiths and backgrounds."
March 6, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (29)
Creighton Dean Lifts Law Prof's Suspension After Faculty Threaten Vote Of No Confidence
Omaha World-Herald, Creighton University Law Professor Reinstated After Brief Suspension:
A professor at Creighton University has agreed to return to the law school today after he was temporarily suspended by the school's dean.
Kenneth Melilli [right], who won the Robert F. Kennedy Memorial Award for Teaching Achievement at Creighton last year, was suspended by the dean of law Wednesday evening, evidently after an argument this month with a senior associate dean of law.
Letters obtained by The World-Herald show Melilli had support from numerous faculty members who intimated they would push for a vote of no confidence against Paul McGreal, dean of law, and Nicholas Mirkay, associate dean of law [and tax professor]. ...
February 20, 2017 in Legal Education, Tax Profs | Permalink | Comments (6)
Syracuse Law Dean, Raised By Adoptive White Parents, Had To Learn To Be Black; He Foresaw Legal Ed Crisis 'Long Before Other Deans Knew What Hit Them'
Following up on my previous post, Syracuse Dean (And Tax Prof) Craig Boise: 'The Only Harley-Riding, Piano-Playing, Calf-Roping Law Dean In The Country':
Syracuse Post-Standard, SU Law School Dean Craig Boise: Ex-Cop, Classical Pianist Who Had to Learn to be Black:
Craig Boise was a rookie Kansas City police officer in 1986, working in the predominantly black inner city.
He learned how to be black. He had to talk differently. The food and music were new. He was introduced to a new way of shaking hands — grabbing the thumbs, hands at an angle, then kind of snapping each other's fingers as you pull away. He started peppering his conversations with "brother" and "sister."
The fact that Boise actually was black didn't help. Up till then, he didn't know it. At birth, he was adopted by white parents who thought he was Native American. ...
February 11, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (2)
Tax Profs Christine Allie And Stuart Lazar Find Love At AALS, Marry At Tax Court
Washington Post, On Love: Christine Allie & Stuart Lazar:
It took only an hour with Christine Allie to convince Stuart Lazar that she was someone special. He knew he had to make their first date extraordinary, but how?
Buffalo, N.Y., his home base at the time, just wouldn't cut it. So, he decided to email Christine a round-trip ticket to Paris.
"It was a chance, but it was worth it," Stuart says. "And I'd do it again with her in a heartbeat."
The two tax law professors — Christine teaches at the Delaware Law School at Widener University and Stuart at the SUNY Buffalo Law School — had met in Washington at an Association of American Law Schools conference in early January 2015. They connected during a cocktail hour for attendees at the Washington Marriott Wardman Park Hotel. ...
Christine, 36, and Stuart, 47, chatted briefly before they shook hands and went their separate ways. Later that night, he sent her a short message on LinkedIn, saying how great it was meeting her. She responded quickly and invited him for drinks the next evening with colleagues at Clyde's in Chinatown. ...
The couple exchanged vows Nov. 14 at the U.S. Tax Court in Washington. "It was my first choice," Stuart says. "The whole [wedding] is inspired by what we've done. We are both tax professors who practice tax law and met here in Washington. It all came together, and we were very fortunate."
December 15, 2015 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (6)
Tax Prof Beer
Cliff Fleming (BYU!) passed along this Christmas gift idea: a 24-pack of the only beer named after a tax professor: Peroni Beer. Like its namesake Bob Peroni (Texas), reviewers say the beer is "robust," "earthy," "full-bodied" and "underrated." Here is a full review:
The first time I had Peroni was in Boston while picking up my sister from college. My parents and I had walked the Freedom Trail and took a detour for some dinner in Little Italy. While most think that wine should be the standard drink of choice when in an Italian restaurant I have new for you. Have you ever tried a beer with your pasta? Normally, I stick with my favorite dish Fettuccine Alfredo, but that day a bowtie pasta with Vodka sauce caught my eye. Taking a quick look at the beverages Peroni seemed to be the best fit. After all it is brewed in Italy and I was in "little Italy" enjoying a nice Italian dish.
Fast forward a year to yesterday when I went attended a dinner party. The host prepared a wonderful meal of spaghetti and with meat sauce. I was responsible for beverages so what do you think I purchased? Peroni!!!
The back label says that it is the "No. 1 premium Italian beer" that has "an intensely crisp and refreshing taste with an unmistakable touch of Italian style." I'm not sure what the "unmistakable style" was, but the rest of the quote was dead on. This beer went amazingly well with the pastas I had on both occasions. There is great carbonation to lift away medium-heavy sauces and cleans the palate for the next bite. It is very clear almost to the point of being mesmerizing. The aroma is of a classic lager/pilsner. Light malts, slight hints of sulfur from the yeast, and a mild spicy hop presence. The mouthfeel is similar to Pilsner Urquell and the finish is dry.
December 11, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (3)
Simkovic, Sugin Elected To ALI
Two Tax Profs are among the 72 new members of the American Law Institute:
Michael Simkovic (Seton Hall)
Linda Sugin (Fordham)
October 21, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)
Columbia Memorial Service For Marvin Chirelstein
Columbia Law School is holding a memorial service this Wednesday for the legendary Marvin Chirelstein, who died on February 16 at the age of 86. From Dean Gillian Lester:
Please join me to celebrate the life and achievements of our beloved friend and colleague Marvin Chirelstein. The memorial will be held as follows:
Date: Wednesday, September 30, 2015
Time: 6 p.m. Location: Jerome Greene Hall, Room 104
A reception in Drapkin Lounge will immediately follow.
Please email Briana Florio if you plan to attend.
Prior TaxProf Blog coverage:
September 27, 2015 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)
Tax Prof Baby
I am delighted to publicly welcome Rhema ("ray-ma"), daughter of my dear Pepperdine friend and tax colleague Khrista Johnson and her husband Alton. Rhema was born on August 8 and checked in at 7 pounds, 11 ounces.
Khrista explains the origins of the name Rhema:
Tax Prof Wedding: Allen Madison
Congratulations to Tax Prof Allen Madison and DaVida Russell, who were married yesterday in Stonington, Connecticut:
July 17, 2015 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (3)
Tax Prof Baby Shower
My wife was delighted to host a baby shower yesterday for our dear friend and Pepperdine tax colleague Khrista Johnson:
Bloom Receives Albany Law School's Annual Faculty Scholarship Award
Ira Mark Bloom, Justice David Josiah Brewer Distinguished Professor of Law, received Albany Law School's annual faculty scholarship award:
Professor Ira Bloom received the Faculty Award for Excellence in Scholarship for producing a body of work that that is seen as influential and required reading in his field for New York state and the country. Professor Bloom is the author of numerous law review articles, co-author of nine law school casebooks on tax and trusts and estates, and principal author of the two-volume treatise Drafting New York Wills and Related Documents.
June 4, 2015 in Legal Education, Scholarship, Tax, Tax Profs | Permalink | Comments (0)
Ajay Mehrotra Named Director of American Bar Foundation
American Bar Foundation Names New Director:
The American Bar Foundation has announced that Ajay K. Mehrotra, Associate Dean for Research and Professor of Law at Indiana University's Maurer School of Law, has been appointed Director of the American Bar Foundation, effective September 1, 2015. He is also appointed a full Research Professor at the ABF and will become a professor of law at Northwestern University School of Law. Mehrotra succeeds Robert L. Nelson, Director and MacCrate Chair in the Legal Profession and Professor of Sociology and Law at Northwestern University, who will return to full-time research and teaching.
April 29, 2015 in Legal Education, Tax, Tax Prof Moves, Tax Profs | Permalink | Comments (1)
Death of Chuck Davenport
Neil H. Buchanan (George Washington), Charles Davenport, Rest In Peace:
Chuck Davenport died last week. I admired him greatly. Chuck was the senior tax law professor at Rutgers-Newark when I was on the entry-level market for legal academics. When I visited Newark for my job talk, Chuck came to the small dinner the night that I arrived, and I immediately knew that I had met a kindred spirit. It was clear that we were politically similar (for example, he positively compared my thinking with that of John Kenneth Galbraith -- a generous compliment that would turn anyone's head!), but that was not what really mattered. Chuck was just so easy to like.
April 20, 2015 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)
Tax Teachers of the Year
The AALS has released the names of Teachers of the Year (2013-14) at their respective law schools. The Tax Prof Teachers of the Year are Joshua Blank (NYU), Jeffrey Maine (Maine), and Shu-Yi Oei (Tulane).
April 7, 2015 in Legal Education, Tax, Tax Profs, Teaching | Permalink | Comments (1)
Death of Robert Anthoine
New York Times Obituary:
Robert Anthoine -- renowned tax and arts law expert and enthusiastic supporter of the arts, died on January 23, 2015 after a brief illness. ... He graduated from Columbia Law School in 1949 and returned there to teach in 1952. In 1963, he joined Winthrop, Stimson, Putnam & Roberts as the head of its tax department. He continued to teach as an adjunct at Columbia for another three decades, and as a visiting professor at law schools around the world through his seventies. ... A memorial celebrating his life will be held in March in NYC on a date to be announced. In lieu of flowers, contributions in his memory may be made to the Aperture Foundation.
Bob was married to Tax Prof Rebecca Rudnick at the time of her tragic death in a boating accident in Papua New Guinea in 2001. (Hat Tip: Myron Grauer, Bill Streng.)
February 2, 2015 in Obituaries, Tax, Tax Profs | Permalink | Comments (3)
Listokin Named Shibley Family Fund Professor of Law at Yale
Yair J. Listokin has been named the inaugural Shibley Family Fund Professor of Law at Yale Law School:
Yair J. Listokin ... examines tax law, corporate law, and contract law from both empirical and theoretical perspectives. After receiving his A.B from Harvard University, Listokin attended Princeton University, where he was awarded an M.A. and a Ph.D., both in economics. He then received his J.D. from Yale Law School. After serving as a law clerk for the Honorable Richard A. Posner, Listokin came to Yale as associate professor of law in 2006. He became professor of law in 2011. He has held visiting teaching positions at Harvard Law School and New York University School of Law.
Listokin has contributed numerous articles to academic and professional journals on topics such as shareholder power, the finances of criminal gangs, and statistical methods for the interpretation of contracts. His research has been featured in Fortune, cnn.com, The Boston Globe, and Slate. He is currently at work on a monograph exploring law and macroeconomics.
Tax Prof Wedding: Victoria Haneman
Tax Prof Victoria Haneman (Concordia) married Jeff Stone yesterday. Victoria reports:
Jeff and I moved to Idaho at the end of May 2014. We wanted to get married before the end of the tax year, and we also wanted to be married in our new home state. We did not, however, want to trouble our friends and family with having to fly all the way to Idaho to attend a ceremony. Jeff and I were married this afternoon by Idaho Supreme Court Justice Joel Horton, in a small private ceremony performed at the Court.
And to top things off, today is Victoria's birthday!
September 23, 2014 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (1)
Tracey Kaye to be Fulbright Visiting Professor in Luxembourg
Professor Tracy Kaye Selected for a Fulbright Scholarship:
Seton Hall Law congratulates Professor Tracy Kaye, who has been selected for a J. William Fulbright research award. She will spend a semester at the University of Luxembourg where she will conduct research on tax transparency and tax evasion. ...
Professor Kaye specializes in federal income, international and comparative tax law, and has both taught tax law and conducted research internationally throughout her career. In 2013, as a Visiting Professor, she taught a course in international taxation at the Renmin University of China Law School. In 2012, Professor Kaye was selected as the PwC Visiting Professor at the Vienna University of Economics and Business and also taught a course on U.S. international taxation at their Institute for Austrian and International Tax Law. In 2007, Professor Kaye was a visiting scholar at the Max Planck Institute for Intellectual Property, Competition and Tax Law in Munich. Previously, she was a Fulbright Senior Scholar at the Albert-Ludwigs-Universitat, Freiburg, Germany. Professor Kaye is also an Associate Member of the European Association of Tax Law Professors.
Michael Graetz Awarded Daniel Holland Medal
Michael J. Graetz (Columbia) will receive the Daniel M. Holland Medal today at the National Tax Association 106th Annual Conference on Taxation in Tampa:
The National Tax Association presents the Daniel M. Holland Medal for outstanding contributions to the study and practice of public finance. The award was begun in 1993. The recipient is chosen by a committee of NTA members selected by the Board of Directors, and the medal is awarded at the Annual Meeting of the Members, held in conjunction with the Annual Conference on Taxation.
Michael presented Updating the Competitive Tax Plan: A New Epilogue for 100 Million Unnecessary Returns (also available here) yesterday at the conference:
This is the first step of a new epilogue for my book 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States [Yale University Press, 2007]. In January 2012, the Tax Policy Center (TPC), pursuant to a grant from Pew Charitable Trust, published an article analyzing and estimating the parameters of the tax plan set forth in this book. TPC has now updated its estimates to take into account the January 2013 "fiscal cliff" legislation and other economic changes. Certain details of the plan have also been revised somewhat. The competitive tax reform plan has five pieces:
Enact a VAT, a broad-based tax on sales of goods and services, now used by more than 160 countries worldwide. Many English-speaking countries call this a goods and services tax (GST).
Use the revenue produced by this consumption tax to finance an income tax exemption of $100,000 of family income—freeing more than 120 million American families from income taxation—and lower the income tax rates on income above that amount.
Lower the corporate income tax rate to 15 percent.
Protect low-and-moderate-income workers from a tax increase through payroll tax cuts.
Protect low-and-moderate income families from a tax increase by substantially expanded refundable tax credits for children, delivered through debit cards to be used at the cash register.
National Review, The 2015 Competitive Tax Plan
Wall Steeet Journal, Tax Professor Pushes Plan to Tax Consumption
November 22, 2013 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)
Remembering Mike McIntyre
Following up on my previous post on the death of Tax Prof Michael J. McIntyre: Mike's Wayne State colleague and friend Allen Schenk shares his thoughts on Mike's passing:
Michael (Mike) McIntyre died August 24, 2013, after a seven-year bout with advanced prostate cancer. He was 71. He is survived by his spouse, May Ping Soo Hoo, his two sons, Devin and Colin, his seven siblings, their spouses, and numerous nieces and nephews.
Mike's long fight against the odds with his cancer was emblematic of Mike's personality. He always challenged the status quo and authority, whether in his academic writing, his respected status on the faculty at Wayne State University Law School for 38 years, or with international organizations when he thought that their proposals favoured business at the expense of the individual.
October 8, 2013 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)
Mazur Wins 2013 David Bradford Memorial Prize
Orly Mazur (SMU) has been awarded 2013 David F. Bradford Memorial Prize for Best Paper in Taxation for her paper, Taxing the Cloud:
After decades of expanding worldwide, companies have now reached the clouds. The cloud represents a new method of using information technology resources that may forever change how we use our computers and the Internet. Instead of purchasing or downloading software, we can now use the Internet to access software and other fundamental computing resources located on remote computer networks operated by third parties. These transactions offer companies lower operating costs, increased scalability and improved reliability, but also give rise to a host of international tax issues. Despite the rapid growth and prevalent use of cloud computing, U.S. taxation of international cloud computing transactions has yet to receive significant scholarly attention. This Article seeks to fill that void by analyzing the U.S. tax implications of operating in the cloud. Such an analysis shows that the technological advances associated with the cloud put pressure on traditional U.S. federal income tax principles, which creates uncertainty, compliance burdens and liability risks for companies and a potential loss of revenue for the government. In light of these problems, federal attention is warranted to clarify how U.S. federal income tax principles apply to businesses operating in the cloud. Thus, this Article proposes that Congress and Treasury issue guidance that clearly addresses the U.S. tax implications of international cloud computing services. Specifically, Congress should issue new statutory guidance to clarify the characterization, source, and taxation of global cloud computing transactions and collaborate with other countries to achieve international consensus on these issues. Together these changes will ensure that the United States appropriately taxes the cloud and does so in a manner that minimizes double taxation and promotes efficiency, equity and administrative simplicity.
The Bradford Prize is dedicated to the memory of David F. Bradford, who taught at Princeton and NYU and died tragically in 2005.
October 4, 2013 in Scholarship, Tax, Tax Profs | Permalink | Comments (1)
Faulhaber Named Advisor to the OECD
Lilian Faulhaber will take a two year leave of absence from Boston University School of Law to serve as an Advisor to the Organisation for Economic Co-operation and Development (OECD). From the BU press release:
Faulhaber will serve as an Advisor to the OECD's Base Erosion and Profit Shifting Programme, which has been tasked by the G20 with addressing the growing problem of multinational companies avoiding taxation in their home countries by pushing activities to other jurisdictions. ...
Faulhaber, who won the Michael W. Melton Award for Teaching Excllence in 2013, has taught Introduction to Federal Income Taxation, International Taxation and International Business Transactions at BU Law since 2010. An expert on federal income taxation and international taxation, she has published articles on international taxation, tax avoidance, and charitable giving. Her recent work includes an op-ed in the New York Times about the tax treatment of childcare costs, and her next article on international charitable giving is forthcoming in the Yale Journal of International Law.
(Hat Tip: Ben Leff.)
August 26, 2013 in Tax, Tax Prof Moves, Tax Profs | Permalink | Comments (0) | TrackBack (0)


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Catalog > Art & Design > Design Projects > Adobe Muse Fundamentals > Getting Started With Your Document
Adobe Muse Fundamentals
Getting Started with your Document
So we are gonna create a brand new site today. We're gonna kind of build it from the ground up and I'm gonna show you the techniques, the method, to create a fully responsive website. Now what is a responsive website? I want to actually just start there real quick as we create the site. So let's get started and then I'll explain. Come over here to create new, you can also come up to file, and choose new site, if you want to do that and it will open up the new site dialogue box. I love this dialogue box because it's just small, there's not a lot to focus on, not a lot to think about. When we first start, open it up. By default it's gonna be what's called fluid width. Think of fluid width as responsive web design or responsive design. Now what is responsive design? Responsive design is taking a web design, or a web page you're creating, let's say, and making sure that it works across the different devices and screen sizes and things like that. So it's taking a desktop version of a web de...
sign that we create and making sure that if we go smaller for instance, it's still gonna look good and work, and the right contents gonna be there. Back in the day when mobile first came out, and yes I was around for that, we would actually go in and mobile would kind of be an after thought, so we would take a desktop design and then for the mobile sized site we would just say ah, let's hide this, hide this, get rid of that and that looks pretty good. But like I said it was an after thought. These days we have to consider it. So in Muse you'll see, we're gonna be able to look at the range of sizes and determine if our design is actually working. And then fix it if we need to. So that's called a fluid width design. It's gonna expand and contract to fit the device size essentially or the screen size. And you will see that there is a fixed width size. This is, I mean I always make a joke with this, this is like a website from 1998, you see it, it's this wide and that's it. You take your browser and make it smaller and there's a big scroll bar down here, right? We typically don't do that anymore, there's special case use for that, but we're gonna use fluid width typically. On the right you're gonna see max page width, which is the maximum width this page will go. Now this is gonna determine the maximum width for every page to start with, okay? You can, like I said, it's a certain size, it is gonna get smaller on the device, but if you, let's say we take this site and we look at it on a cinema display, an Apple cinema display, well our site is gonna get, right now it's gonna get 960 pixels wide and on the cinema display it's cinema display is gonna be like this wide or whatever, okay so that's it. It's just gonna expand to that size and be done. So we want to make sure that we make this big enough to fit most screen sizes today. And usually with this we can type in a value or press the arrows, I'm usually gonna go 1100 or or even up to 13 something, that's just gonna make it a little bit wider, something for us to work with. You have to look at it. Look at it in your default browser, look at it on your default screen size, and eventually I'll show you how we can publish it and look at it on the devices to see kinda how it's looking. I'll start there. We can also set up columns. Columns, why don't you change that to two, we can change that later if we want to, but columns are just guides that are gonna be drawn on each page essentially, and that way we can use them to snap content, align content. And then gutters, the distance between the columns. So that's the gutter right there. And you're gonna look at all these values in here, they're pixels so you want to think of them in terms of that, okay? Click on advanced settings here, and my motto for all this stuff when you learn new tools is, if you don't know what it is, don't touch it. At least right out of the gate, cause it could mess something up. But as you get in a little bit further you're gonna find that you want to try things right? So you'll see that we can actually set things like a minium width if we want to do that. Minium width is your screen can only go down to in this case 320 pixels. It's not gonna go down to like, 10 pixels wide, which is kinda ridiculous. And minium height, that's the height or minium height the page will go. So if I only have like a logo and something down here on the footer and my page is this tall, it won't be able to do that cause I'm saying my minium height is at least 500 pixels tall. The page can grow and as you add content to each page that content is gonna push the page to be taller. So each page could be a different height. This is just the minium height. Alright, I'm gonna change that, let's make that a little taller cause 500 is kind annoying. I'm gonna go in there and type in a value, I'll make it like 700, or something to that effect. We can change that per page, we can change most of these options per page, but this is just the default, like out of the gate what we're gonna do. We can also see margins and padding. You're gonna see that margins are, we actually have these guides that are set inside the edge of the page, so when you look at your page you're gonna see guides that go kinda like this, they kinda frame it. Those are just there for you to say, well I don't want stuff to go all the way to the edge cause it might look weird if text is right on the edge of the browser, right? So you can try that out if you want, try some different things. And then padding is where we're gonna be able to take and kinda push the page down, or push the page up and things like that. To be able to add a little bit of padding around the page itself. We'll leave that alone right now, we don't need to touch it. You can try it later on if you want. You're also gonna see resolution. By default I guess that we have standard and we also have high dpi or 2x, don't, please don't touch this right now okay? Because every image you use, if you use the files we have, they're not gonna work, because high dpi 2x is retina and with retina those are amazing images, they're gonna look great, but you have to put in bigger images than you're gonna use. You actually have to put in images that are twice the width and height of what you're gonna use them in Muse. Muse is actually gonna say okay, we got this humongous image or this bigger image, it's gonna place it out there, and it's gonna basically shrink it in half and it's gonna remember the size of that image with the pixel data, and when it goes to update the site or send the site out to publish it, it's gonna make a couple different versions of each image. It's gonna make one that's big, for an awesome retina screen, it'll look better, and then one that's smaller, half the size, for a non retina screen. So we're not gonna touch that right now. If you want to explore later you can, that's fine. And then we also have this sticky footer thing. I want to mention that. When you make a page, if you make the page and the minium height is 700 pixels, and we have a footer area we put stuff at the bottom of the page, what's gonna happen is if you view that screen on an iPad, and the iPad, like the newer ones are kinda tall, well not that tall, but they're kinda tall right? Well, the footer itself is actually gonna stick to the bottom of the browser window, no matter how tall that device is, that's awesome. If you really don't want that to happen you can turn that off but most of the time it's a good thing. Alright, I think it looks pretty good, I think it's pretty good right there. So go ahead and click okay, and it's gonna create a site for you. Now the site we create here we want to save it right away and we're gonna save it as a .muse file, this is your native file it's kind of like a .ai or Illustrator or .psd for Photoshop, and this is gonna be your working format. What you're gonna want to do is you're gonna want to keep this one and any associated assets, images, things like that that you're gonna use. Now if you make this site, you open it up, let's go ahead and save it first. Let's do that. You come under file, now let's just do save site or save site as, and we'll actually just call this portfolio site or something like that or business site whatever you want to call it go ahead just know that I'm gonna reference it as we go out through the day here. Now after you create the site all those settings we just saw in the site settings, we can actually get to those later on, okay? It's like any program, if you set something up one way you can always edit it later at least in most cases. So come under file and to see those settings, you're gonna see what's called site properties, choose that. Now in here you will see most of the stuff we just saw, this is actually pretty much everything we just saw, but you will also see some other things and I wanted to draw your attention to this. Click on content and you're gonna see that we have some options in here that I wouldn't mess with right now. One awesome option is favicon image, if you want to add a favicon to your site, that's that little icon that usually shows up in the tab or the browser, that type of thing, you can insert one right there, okay? It'll kind of give you specs on it. You can set your link styles, we'll talk about those later. Other things as well, and if you click on advanced your gonna see there's a whole bunch of things we can set. Once again, out of the gate, if you don't understand these try not to touch them right now. Later on, if you look at something in here, and you're like oh, okay, that's where that is, you can find out what it does and how it works. Alright, go ahead and click cancel we don't need to touch that yet. And we've got ourselves a page up here, and we've got ourselves a master page down here. Now I'm gonna throw out a comparison to InDesign in this one little case here, but in InDesign if you use it InDesign has the pages panel, and the pages panel split up into two parts, you've got the pages and the masters it's usually masters and then pages down here right? You're kinda looking at the world's biggest pages panel right here. This is called plan mode and in plan mode we do exactly what it sounds like we plan out our site. We go in and we do things like we add pages, we move things around, we create what's called a site map, and the site map basically there are pages and how they're gonna flow. So if we wanna put in six different pages and we want to have sub pages like a menu, like a sub menu type thing, we're gonna put those in as well and you're gonna be able to see how it all connects together in here. And you'll see in just a few minutes here how that works. We have plan mode, which is what we're looking at, we also have design mode. If you look in the upper right corner you'll see plan, design, preview, publish and share. Click on design if you're in plan mode here. What that does is it opens up your first page typically, this is the home page, and it's gonna show you basically Muse, this is what we would expect to see right? This is like most Adobe applications. You see the toolbar on the left, this control panel on top, and the panels on the right. Now if you want to design your site, you're going through and you want to test it out just to look at it, you can actually go to what's called preview, now it's not gonna do anything right now, it's gonna be pretty underwhelming cause we've got a blank page right? But previews on we can kinda quickly look at it. You can always preview your page or your site in your browser as well and we'll show you that. And then we have publish, don't click on publish please cause we're not there yet right? Publish is how we can, maybe we're trying to test it out and we want to share this with someone else so they can look at it, you can publish it on Adobe hosting and you have a trial, you can try it out, you can send it to somebody else they can look at it live out in the web, you can host it with another host GoDaddy, 1and1, BlueHost, Gator Host, whatever you need to do, and you can also export the content so I could get all of the optimized images out of here for instance something like that. And then we have share, up there, I can't do anything with that right now cause we haven't published it yet but share allows up to share the URL for the published link, okay? When we publish this thing, if we publish to Adobe hosting or another kind of host, it's live on the web. You're gonna be able to access it through a browser, anybody will as long as they have a browser and an internet connection, okay? Alright let's go back over to plan mode. So what I'm gonna do, you're gonna notice that this page is open and if you look up top, right bellow in the upper left corner there you're gonna see there's a couple tabs now there's a home tab and a your site tab, whatever you called it, mine's portfolio site. Every time you open a page, it's gonna open as a separate tab in the window here so click on the x to close that and it'll just go back to plan mode cause there are no open pages. Alright, in plan mode what I want to do is I want to start to create some pages now. So we're gonna create a few. So come over the home page and hover over that and you'll see that we have these little pluses right here. The pluses mean we're gonna create a page on the left, on the right, or below. The pluses on the left and the plus on the right, right there, those are what are called parent pages or sibling pages. Now, whatever, let's make one. Okay? Viaual, let's do this. Go to the right of home, just off of it you're gonna see the plus, click on the plus, it adds a page. Every time we want to add a page we do this. And we can do it a bunch of ways using menus and that type of thing. Let's name this, portfolio, press enter return, you can name your page. If you ever want to rename it, you can just double click the name down there and give it a go, and then press return and you're done. I want to add a few more pages now so, come to the right click on that plus, let's name it team. Press return. Add one more to the right. And we'll call this contact. And then press enter or return. Now I'm gonna mention something here that may not make sense yet but, see the names of the pages? Those are really gonna matter. They're not just there for you to look at and say "Oh that's my homepage." Nope. What's gonna happen is if you make a menu system in there, Muse has got a bunch already made, at least a couple, that's a bunch. You drag it out and what's gonna happen is Muse is gonna say oh, you've already got pages let's make a menu. So it's gonna take all these pages with exactly what you typed in there as the menu names. So you got to think about that, if you want those all to be upper case, make them all upper case, that's what your menu is gonna show. Alright now, if you look out here you can see we've got a series of four pages, these are gonna be the top level pages, these are actually gonna show up in the menu, usually at the top of the page, right? Now I don't like the ordering here, the ordering is gonna matter when we make a menu, when we drag it out into the page, this is the order of the pages it's gonna show in the menu. So if I don't want it like this, you can drag these around. I want contact to go to the left of team for instance. Click on contact and drag it,. You're gonna notice you're gonna see these little highlights, okay? If you see a highlight like that, to the left, right or below, now don't do below please, go to the left and let go, you just swapped the pages changing the ordering. Now right now, who cares. As soon as we get the menu, big deal. Okay? Now the thing about this too is that now that we have a series of pages up here we can always delete them, we can add more we can do all kinds of things. Let's add another page to the right. So come to this thumbnail right here, and click on the plus to the right there. And we're gonna add this one we're gonna call this event, okay? Now interesting thing about Muse, which makes sense is that when you add pages out here, these are pages in your website, okay? Right? That makes sense. Thing is, all of these are gonna be published. What if I had a page like this event page where the event is, you know, I'm planning way ahead, I'm planning a year in advance or something like that, and we don't want to release it to the public yet, well that page is gonna go out there, and out there in the world when we publish so what we can do to the pages in Muse, is we can say, don't publish it and don't include it in the menu for me. To do that, right click on the event page. You're gonna see the menu. You're gonna see a bunch of things here, you're gonna see child page, which means put a page below this one, sibling, put a page to the right or left, usually it's right, duplicate, a lot of commands here. We will see export page, and if you see a check mark, that means that's gonna get published and if there's a link to it somewhere people will be able to access it. So I'm gonna say I don't want to export it yet. We can always turn this back on later and publish. So turn that off. You can see it just kind of dims, and it's got a little thing in the corner there that says alright you can still work on it, you can still design, do what you need to do, but you can not publish that right now, and that's great. And I also don't want it to show in my menu. We'll do that in just a few minutes here when we make the menu but, for right now we've got a series of pages the next thing I want to do is I want to create a sub page, so something called a child page. If you come down to the contact page and hover over it it you're gonna see a plus. Click on the plus below. And you're gonna see that we have a new page. Let's call this thanks, or something like that. Now this is a child page, this would be a sub menu in our system, in our menu system. So if you go look at the site out on the browser, you're actually gonna see that if we make a menu along the top, we're gonna see home, portfolio, contact, team, we're not gonna see event, not gonna show at least when we turn it off, and then if you hover over contact in that menu, on the page, it's gonna show thanks as a sub menu, so it's just gonna show it out there. This is how we make sub menus. So if you need to make a structure out here that's like you've got a website for sporting goods and you've got you know, basektball, football, ice hockey, whatever, you can actually make it to where if somebody clicks or hovers over a section like basketball for instance, you can have a bunch of pages show up in a menu, like you know gear and rules and all that kind of thing. So that's what we do here. Now with pages when we make pages, if you want to delete a page you're gonna see that there's a little x, if you hover a thumbnail, a little x in the corner off the corner, you can just tap to delete it basically, okay? Now if it has child pages or pages below it, those are gonna move up and you've got to deal with those as well, okay? But if you delete a page, know that you're gonna delete the content on it as well. Alright, let's save this. I'm gonna go to file, and save site, you should have already saved it that's good. Now as we're viewing our thumbnails and as we're looking at things out here for pages, we can also view them in different ways. If you look up top, you're gonna see that we have what's called a master batch. Now we'll talk about masters in just a little while here but master pages are sort of like templates and if you've worked in InDesign with master pages you've got the idea okay? If we want we can turn off the badges right there, if you turn that off, that's just telling me that a master down there, all that content, is applied to every page. The thing about master pages that's great is that we can make more than one master page, I love that. Now we can also see what's called thumbnail. If you deselect thumbnail, now right now it's not gonna make a bit of difference cause we have nothing on the pages, but later on when we start to add design content out here, you're gonna start to see all of the design content on each page as a little thumbnail. You can turn off thumbnail and have it run a little faster, okay? Now you're also gonna see we can see this in different views, we can see it as a horizontal site map, or a vertical site map. You can even if you want, collapse content. You can see something like this. If I show it vertically, it's gonna show you kind of in this sort of fashion, alright? Which could be really useful. Some people like that to view their sites that way. I'm gonna go back over this way, this horizontal one. You can also take and scale the thumbnails. This can really help, because if you have a site, if you have a thousand pages in here, you've got to be really careful, okay? You're gonna be scrolling around for awhile but, if you have a few pages you can make these thumbnails bigger, that can be easier to kind of see, you can actually see the detail on each page, like the content on each page just to make it a little bit better for you. Alright. That doesn't look too bad. We're gonna go through and we've got some pages out there and there's just, there's a lot of things we can do out here and I just wanted to show you a couple other little things, a few little tips that we can pull here. If you have a page, you can actually duplicate pages as well. And this is really gonna make a difference if you have content on them, let's say. But if you have a page, if you either right click on it you'll see duplicate page. You can also if you want to, press option on Mac or Alt on Windows and as you drag, you're gonna see a plus show up. You gotta watch for this drop zone it's called, like this highlight, let go of the mouse and then the key and you create a copy of a page. Like I said, it's probably gonna be more useful if you have, you know, stuff on that page ready and you want to just make a copy of it. Maybe make a variant or a difference, something like that. Now that I made this page I look at it and I'm like, meh I don't really need it. So what we could do is click the x in the upper right corner, and it's just gonna do it, it's gonna get rid of it. Alright, let me save my site here. There we go. So as far as working with pages there's a lot of things we can do, the other thing you can do, some people don't like hovering over and seeing these little plus' that can get annoying sometimes, so if you come up to the page menu, you're gonna see that we actually have a short cut we can use for adding pages. We have two commands here, we actually have add new top level page, that's the ones along the top, those are what you're gonna see initially in the menu system, and then we have add new master page, which is down there and we'll talk about that in a little bit here but add new top level page, if I just click on that you're gonna see it's gonna stick another page to the far right and if you want to, a lot of times when we want to work faster and we want to set up our pages initially, you can use that shortcut, command shift P. So if I come out here, it's control shift P on Windows, but command shift P, it' just gonna put another page out there for me. We've got a lot of options. We've got a lot of ways to work and there are times when I get in here and I create a brand new site like let me just show you, I'm gonna go to file, new site, and I'm gonna say yep settings are good, I'll click okay, I'm gonna go command shift P, P, P, bam rip out a bunch pf pages, start working, go in and name those pages now by double clicking each name, that type of thing, and I can get started pretty quickly. I'm gonna close that up. Delete these pages, I hate to make you do that but go ahead and delete them. We really just want to have this set of pages ready to go.
Take a deep dive into creating a responsive website—without writing code—with this complete step-by-step walkthrough of Adobe® Muse®. You'll walk away with a solid foundation for building a responsive website and see how easy it is to create a truly unique, expressive responsive website.
Join author, speaker, and web developer Brian Wood as you create a unique responsive website from start to finish, in Adobe Muse.
In this Fundamentals class Brian will show you:
A typical web workflow, from start to finish
Best practices for setting up your fully responsive website and add pages
How to set up and work with master pages (and understand why you want to)
Adding master content like page navigation, logo, and more
How to ensure that your design content works across all screen sizes using responsive features
Best practices for adding image and graphics to your pages
How to add and style text using styles and fonts like Typekit and self-hosted
A deep dive into the powerful widgets available to you, including slideshows, adding a map, and much more
How to work smarter with your site content using CC Libraries
Add a form for collecting basic user information
Incorporate social content like a twitter follow and more
Best methods for Search Engine Optimization (SEO)
The different methods for sharing a trial site, and publishing your project for the world to see.
Adobe Muse CC 2018
What Muse Can Do
Adding Master Page Elements
Organize Content with Layers
Introduction to Responsive Design
Adding Images and Working with the Asset Panel
Adding Text and Creating Styles
Advanced Text Styling
Apply Effects
Adding Links
Adding a Button and Working with States
The Power of Widgets
Adding and Formatting a Contact Form
Leveraging the CC Libraries Panel
Adding HTML Content
Final Testing and Publishing
MikeD
This is part 2 of a 3 part course covering basics, fundamentals and some advanced properties. The three programs combined make a complete course in Adobe Muse. I am very pleased someone finally made a decent and complete course in how to use use Muse. As a photographer who has fairly simple needs for for building and maintaining a website, I needed something much less complicated than Dreamweaver. Brian Wood does an excellent job as he usually does. He is very detail oriented and he speaks technically to most operations within a program. He does work a little too hard at dumbing it down, but he is much better than those that skip over the details or those ewho don't even know the details. If you want to learn Muse, I highly recommend this course, in fact, all three parts.
wendy fite
Very efficient introduction to the basics in Muse. I did the Muse CC Quick Start course and then followed up with this Muse course on the fundamentals. This course is a little more technical that the quick start. Both courses give you what you need to do a website. The fundamentals talks briefly about HTML,JavaScript, etc.; while the quick start course does not. Recommend this class for using Muse for web design.

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Edenville Township
Geneva Township
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Jasper Township
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Larkin Charter Township
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Mills Township
Mount Haley Township
Porter Township
Carly Peil
Respond to fall's call with these 7 fun fall activities in Midland County and across the region
Quinn Kirby, Carly Peil, and Dorothy Hernandez | Thursday, October 8, 2020
The canopy walk inside the Whiting Forest of Dow Gardens in Midland is just over ¼-mile long and is ADA accessible. Ben Tierney
As soon as the air feels crisp, the thoughts of many Michiganders turn to pumpkins, cider, cozy clothes, and crunching leaves. While autumn in Michigan may look a little different due to COVID-19, there are still plenty of fall activities to keep you and your family busy without sacrificing safety.
Explore Whiting Forest of Dow Gardens
If you haven't walked the nation's largest canopy walk inside the Whiting Forest of Dow Gardens, 1809 Eastman Ave. in Midland, this could be the perfect time. The canopy walk is just over ¼-mile long and is ADA accessible. It's not your only option, though. The forest encompasses 54 acres of apple orchards, meadows, ponds, woodlands, and streams. More than a mile of hard-surface pathways let you explore the space.
Dramatic fall foliage provides the perfect backdrop for a variety of fall activities in Michigan. Photo Courtesy of Quinn Kirby. Create your own color tour
You don't need to drive to northern Michigan to enjoy vivid autumn hues.
Start your color tour right here in town at The Tridge, the starting point of the 30-mile Pere Marquette Rail-Trail. The multi-use, paved, scenic trail begins in Midland and goes all the way through the Sanford, Coleman, and Loomis, ending in downtown Clare, offering plenty of opportunities to admire fall foliage.
Over in Mt. Pleasant, Nick Raymond, Mt. Pleasant Visitor's Bureau Content communications coordinator, says the city doesn't have an official color tour, the saturation of the season can be found many places close to home.
"A lot of people go to [Central Michigan University's] campus," Raymond says. "And there's a place a lot of locals call the tunnel of trees. It's a really neat picture."
Raymond recommends a blog post on the Mount Pleasant Area Convention and Visitor's Bureau website, "The BEST places for fall colors in central Michigan." The piece pinpoints the tunnel of trees near Mission Creek Woodland Park and proposes kayaking the Chippewa River as a method for viewing fall's features among its recommendations.
Cook up new creations with local produce
Homemade apple crisp and pumpkin pie are hallmark comfort foods during autumn, but mix it up by putting a local twist with Michigan-grown produce.
Located in the east lot of DOW Diamond, the Midland Farmers Market features 40 local vendors offering homemade and homegrown products from fresh fruits and vegetables to local syrup and honey. The fall markets run from 7 a.m.-1 p.m. every Wednesday and Saturday until Oct. 31. The market will operate from 9 a.m.-12 p.m. on Saturdays only Nov. 7, 14, and 21.
The Midland Farmers Market provides a variety of fresh, local produce for fall cooking and baking.
Laura Coffee, marketing and owner services director for GreenTree Cooperative Grocery in Mt. Pleasant, says not only is local produce fresh, it's also sustainable because of the shortened farm-to-table distance.
"We are lucky that our local produce doesn't have far to go and it goes from farmers directly to people and you're building a supply chain that's consistent," Coffee says.
If you want to try something new, Coffee offers some advice:
"[A recipe] that's kind of fun is people will take the pie pumpkins, cut the top off, put stew ingredients in it, bake it until the pumpkin is cooked through, and scoop it all out with the pumpkin," she says. "Another simple one is to cut squash in half – any winter squash will work – and put it in the oven with butter and sugar; or, you can freeze it and put it in smoothies to make pumpkin pie smoothies."
Coffee mentions the Mt. Pleasant Farmers' Markets continue into October. The Thursday market at Island Park, South Shelter, runs from 7:30 a.m. to 2 p.m. until Oct. 29 and the Saturday market at Town Center runs from 9 a.m. to 2 p.m. until Oct. 10.
GreenTree stocks local produce suppliers including Monroe Family Organics, Almar Orchards, and Good News Market and Farm, among others.
Complete the STEM Pipeline Passport
This is a great way for kids interested in any STEM (Science, Technology, Engineering and Math) area of study to explore the field. Using this "passport," it's up to you to explore online and in-person STEM events within your community and record your experience.
By recording your participation in 5 STEM-related events, you have completed your passport and you and your family will receive a prize on behalf of the STEM Impact Initiative and MI STEM Network.
Click here to learn more about this event and view a list of participating businesses and programs in the Great Lakes Bay Region.
The Midland Symphony Orchestra is bringing the music directly to the masses through virtual performances.
Enjoy virtual and in-person events at Midland Center for the Arts
Listen to an award-winning authors or sounds of the symphony from the comfort of your couch with a virtual pass. Check out Strum, Strings and a Serenade, featuring the 8th String Quartet of Shostakovich, the famous Serenade for Strings by Tchaikovsky, and music by rising star Jessie Montgomery, which was recorded live on Oct. 3 and available for streaming until Oct. 10. On Oct. 11, award-winning author Ibram X. Kendi, whose third book "How to be an Anti-Racist" was a No. 1 New York Times best-seller, is the featured speaker in this live-streamed conversation part of the Artists & Authors series. Buy a virtual pass for $15 or get a monthly pass for $9.99 a month.
And comedy fans won't want to miss the next Curbside Comedy events. Get ready for nonstop laughs outdoors at one of the following shows, which includes two professional comedians who have graced the stages of HBO, Comedy Central, and Late Night TV:
Oct. 8: Steve Iott, featuring Mike Moses
Oct. 22: Danny Browning, featuring Wesley Ward
Seating begins at 7 p.m. with shows starting at 8 p.m. Capacity is limited so pre-purchasing tickets are recommended.
The Chippewa Watershed Conservancy has a variety of trails for beautiful fall hikes.
Conquer the highest peak in Isabella County
A .4-mile and light 1,270-foot hike is all it takes to climb Bundy Hill in Remus, but the autumn colors will leave you wanting to complete the 1.68 miles of trails the preserve contains.
Chippewa Watershed Conservancy Executive Director Mike LeValley says an early-morning outing is the way to go if hikers want to avoid crowds.
"My personal favorite is to do the trail as a figure-eight; climbing the McNeel trail to its junction with the Ridge Trail, following the Ridge Trail to the Summit Trail and following it to the top, then descending on the McNeel Trail back to the Ridge Trail, following it back to the Summit Trail and then returning to the parking lot," LeValley says. "This way I get to experience the view on the Ridge Trail twice."
If a climb isn't within your interest or ability but you'd still like to experience nature and the autumn air, LeValley suggests Hall's Lake Natural Area. While the area lacks the view from Bundy Hill, LeValley says there are more chances to view wildlife like porcupine, fox, beaver, and even the occasional bobcat.
Visit Johnson's Giant Pumpkin Farm
Always a staple on fall activity round-up lists, Johnson's Giant Pumpkin Farm at 4715 N. Portsmouth Road in Saginaw, is ready for the season. This year, the corn maze says "COVID GO AWAY," and the family-friendly pumpkin farm outlines all its COVID-19 precautions on its website.
All weekend organized activities have been canceled, but there is still free parking and admission for the rest of the fun – animals, maze, craft store, piping hot donuts, gourds galore, and more. Things will be different this fall, but this fall staple is still an open. More information can be found on the farm's Facebook page and website.
Arts and Culture, events, Forestry, Healthy Communities, Outdoor Recreation


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HomeMost SharedManhattan D.A. Can Obtain Trump's Tax Returns, Judges Rule
Manhattan D.A. Can Obtain Trump's Tax Returns, Judges Rule
October 7, 2020 Most Shared 0
The Four Percent
The Manhattan district attorney can enforce a subpoena seeking President Trump's personal and corporate tax returns, a federal appeals panel ruled on Wednesday, dealing yet another blow to the president's yearlong battle to keep his financial records out of the hands of state prosecutors.
The unanimous ruling by a three-judge panel in New York rejected the president's arguments that the subpoena should be blocked because it was too broad and amounted to political harassment from the Manhattan district attorney, Cyrus R. Vance Jr., a Democrat.
"Grand juries must necessarily paint with a broad brush," the judges wrote.
They concluded that the president did not show that Mr. Vance had been driven by politics. "None of the president's allegations, taken together or separately, are sufficient to raise a plausible inference that the subpoena was issued out of malice or an intent to harass," they wrote.
Mr. Trump is expected to try to appeal the decision in the United States Supreme Court. Mr. Vance has said that his office will not enforce the subpoena for 12 days in exchange for the president's lawyers' agreeing to move quickly.
Jay Sekulow, a lawyer for the president, did not comment on the ruling but indicated that Mr. Trump would ask the Supreme Court for an order that would delay enforcement of the subpoena until it decides whether to hear the case.
A spokesman for Mr. Vance declined to comment.
The president and Mr. Vance have been locked in a bitterly contested dispute since August 2019, when Mr. Vance's office first subpoenaed eight years of Mr. Trump's tax returns and other financial records from his accounting firm, Mazars USA. The subpoena is part of an investigation focused on Mr. Trump and his business practices. Mr. Vance has not revealed the scope of his office's criminal inquiry, citing grand jury secrecy.
But prosecutors have suggested in court papers that they are looking at a range of potential crimes, including tax and insurance fraud and falsification of business records. They have said that the tax records are central to the investigation.
The subpoena also seeks accounting records and communications between the president and Mazars, documents that are typically used to build a criminal tax case.
The president's argument against the subpoena hinged on a central assertion: that Mr. Vance's entire investigation was focused on hush-money payments made in the final days of the 2016 presidential campaign to two women who said they had affairs with Mr. Trump. Michael D. Cohen, Mr. Trump's former fixer and lawyer, helped arrange the payments.
The scope of the subpoena, the president's lawyers argued, was far too wide for such a tailored inquiry. But the judges flatly dismissed that argument.
"The president's bare assertion that the scope of the grand jury's investigation is limited only to certain payments made by Michael Cohen in 2016 amounts to nothing more than implausible speculation," they concluded.
"Without the benefit of this linchpin assumption, all other allegations of overbreadth," they wrote, "fall short."
The decision represents the fifth time that courts have rebuffed the president's attempts to block the subpoena.
Mr. Trump has tried several arguments, first asserting last year that as a sitting president, he is immune from criminal investigation.
That question, which had never been tested in the courts, eventually ended up in the Supreme Court. In July, the justices issued a landmark decision rejecting the president's immunity claim but saying he could challenge the subpoena on other grounds, such as its scope and relevance.
Mr. Trump did just that. But after losing again in the lower court in August, the president appealed to the U.S. Court of Appeals for the Second Circuit, which typically hears cases before three-judge panels.
Sitting on the panel were Judges Pierre N. Leval and Robert A. Katzmann, who were appointed by President Bill Clinton, and Judge Raymond J. Lohier Jr., who was appointed by President Barack Obama.
The ruling acknowledged the "public status and visibility" of the president and the political interest in his tax returns.
The judges appeared to craft their decision with those sensitivities in mind, using dry language that was devoid of the colorful imagery that can mark high-profile rulings. The opinion also was issued in the name of the court without crediting an individual judge as its author, giving it the voice of an institution.
Mr. Trump has declined to release his tax returns to the public, breaking with 40 years of White House tradition, and has vigorously fought attempts by Congress and state lawmakers to obtain them.
It remains unclear whether the dispute over the subpoena will be decided before the Nov. 3 presidential election. In court, Mr. Vance's office has accused Mr. Trump's lawyers of using delay tactics, which the prosecutors say could end up allowing the statute of limitations to expire on any possible crimes and effectively grant Mr. Trump the immunity to which the Supreme Court ruled he was not entitled.
The president's lawyers have disputed that characterization. "Our strategy seeks due process," Mr. Sekulow has said.
Even if Mr. Vance's office obtains the president's tax returns, they will be shielded by grand jury secrecy unless Mr. Vance brings criminal charges and the documents are introduced in court.
A recent New York Times investigation, based on more than two decades of confidential tax-return data for Mr. Trump and hundreds of his companies, showed that he paid no U.S. income taxes in 11 of the 18 years that The Times examined. He paid only $750 in both 2016 and 2017.
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