MauledAgain

Prof. James Edward Maule's more than occasional commentary on tax law, legal education, the First Amendment, religion, and law generally, with sporadic attempts to connect all of this to genealogy, theology, music, model trains, and chocolate chip cookies. Copyright 2002-2022 James Edward Maule.

Friday, October 31, 2025

Are There Tax Consequences to Halloween Costume Swaps?

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Every year since the start of MauledAgain, I have shared a commentary on Halloween that shared something silly or goofy but occasionally mor...
Friday, October 24, 2025

Professional Sports Team Tax Breaks That Promise, But Don’t Provide, the Promised Public Benefits

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It’s no secret that I do not support using tax breaks to finance construction of facilities for, or operations of, professional sports franc...
Saturday, October 11, 2025

An Unfair and Unwise Tax to Fund Roads

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I am an advocate of user fees, to the extent user fees can best suited to the product or service being provided by a government. Not every g...
Monday, October 06, 2025

Age, Economic Status, and Taxation

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Earlier today, while scrolling through my newsfeed, I saw a meme that had a photo of an elderly person, captioned “Give our seniors a tax-fr...
Thursday, September 18, 2025

When There Are No Surplus Proceeds From a Tax Sale Yet Equity Shifts to the Purchaser

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Sometimes when a problem appears to have been solved, it turns out that the problem hasn’t been solved because a way is found to circumvent ...
Friday, September 05, 2025

Can Tax Reductions Encourage People to Do What They Don’t Want to Do?

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Reader Morris sent me an email with the subject line, “Will eliminating taxes increase reading skills in Denmark?” Curious, I clicked on the...
Friday, August 22, 2025

Revisiting “Do IRS Agents Watch Television Court Shows?”

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At the end of July, in Do IRS Agents Watch Television Court Shows? , I explained that reader Morris had found a story that disclosed how an...
Sunday, August 10, 2025

Ride-Share Drivers and the Mileage-Based Road Fee

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It’s time again to look at the mileage-based road fee, a topic that has had my attention for almost 17 years, in posts such as Tax Meets Tec...
Tuesday, July 29, 2025

Do IRS Agents Watch Television Court Shows?

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A little more than eight years ago, in People’s Court: So Who Did the Tax Cheating? , I asked, “Do IRS employees watch television court show...
Thursday, July 17, 2025

The Mileage-Based Road Fee Is Much Better Than a Federal Fuel Tax Increase

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I’ve been writing about the mileage-based road fee for almost 17 years. I have discussed it and other similar proposals, along with argument...
Wednesday, July 02, 2025

A Scheme to Hide Wages from the IRS Does Nothing But Make a Mess

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Another interesting television court show popped up, and, yes, it involved taxes. As readers know, I have addressed tax issues in television...
Wednesday, June 25, 2025

Was This Convicted Tax Return Preparer Courageous or Foolish?

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It’s time to revisit the world of tax return preparers who get into serious trouble because of misdeeds. I have written about tax return pre...
Thursday, June 12, 2025

Tax Cuts for the Wealthy and Corporations: What Else is There to Say?

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I’ve been asked why I haven’t been commenting on the federal legislation that would extend and enlarge tax cuts and tax breaks for wealthy i...
Monday, May 26, 2025

Memorial Day: Honoring Those Who Died for Freedom While Rejecting Those Who Fight for Anti-Freedom

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For some reason I have not always written a Memorial Day essay over the 21-plus years MauledAgain has existed. I don’t know why. I do know t...
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