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Mortimer Caplin
Mortimer Maxwell Caplin (July 11, 1916 – July 15, 2019) was an American lawyer and educator, and the founding member of Caplin & Drysdale, Chartered. Early life Caplin was born in New York City, the son of Lillian (Epstein) and Daniel Caplin, who were Jewish. Caplin held a B.S. degree, Phi Beta Kappa, from the University of Virginia, where he was also a member of the school's prestigious Raven Society. He was an Order of the Coif graduate of the University of Virginia Law School, where he earned his LL.B. degree. Caplin also achieved a Doctor of Juridical Science from New York University, and several honorary doctorate in law degrees (LL.D.) from Washington College, the University of South Carolina, and Saint Michael's College. First in his class at the University of Virginia School of Law, and Editor-in-Chief of ''Virginia Law Review'', Caplin served as a law clerk to U.S. Circuit Judge Armistead M. Dobie. He then practiced law in New York City from 1941 to 1950, with ti ...
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Commissioner Of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by United States Congress, Congress as part of the Revenue Act of 1862. Section 7803 of the Internal Revenue Code provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the president of the United States, with the consent of the United States Senate , U.S. Senate, for a five-year term. On December 4, 2024, President-elect Donald Trump announced his intention to nominate Billy Long to serve as Commissioner of the Internal Revenue Service. Daniel Werfel was the latest Commissioner of Internal Revenue, having been sworn in on March 13, 2023. Werfel is the 50th Commissioner to serve in the position since it was created. He announced his resignation Friday, January 1 ...
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Armistead Mason Dobie
Armistead Mason Dobie (April 15, 1881 – August 7, 1962) was a law professor, Dean of the University of Virginia School of Law, United States circuit judge of the United States Court of Appeals for the Fourth Circuit and United States District Judge of the United States District Court for the Western District of Virginia. Education and career Born in Norfolk, Virginia, Dobie received a Bachelor of Arts degree from the University of Virginia in 1901, a Master of Arts degree from the same institution in 1902, and a Bachelor of Laws from the University of Virginia School of Law in 1904. He was in private practice in St. Louis, Missouri from 1904 to 1907, serving as an adjunct professor at the University of Virginia School of Law in 1907, and as a full professor from 1909 to 1939. Dobie served in France as assistant chief of staff of the 80th Division of the United States Army during World War I from 1917 to 1919. He returned to the University of Virginia School of Law and served ...
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United States Congress
The United States Congress is the legislature, legislative branch of the federal government of the United States. It is a Bicameralism, bicameral legislature, including a Lower house, lower body, the United States House of Representatives, U.S. House of Representatives, and an Upper house, upper body, the United States Senate, U.S. Senate. They both meet in the United States Capitol in Washington, D.C. Members of Congress are chosen through direct election, though vacancies in the Senate may be filled by a Governor (United States), governor's appointment. Congress has a total of 535 voting members, a figure which includes 100 United States senators, senators and 435 List of current members of the United States House of Representatives, representatives; the House of Representatives has 6 additional Non-voting members of the United States House of Representatives, non-voting members. The vice president of the United States, as President of the Senate, has a vote in the Senate ...
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Miller Center Of Public Affairs
The Miller Center is a nonpartisan affiliate of the University of Virginia that specializes in United States presidential scholarship, public policy, and political history. It is headquartered at Faulkner House. History The Miller Center was founded in 1975 through the philanthropy of Burkett Miller, a 1914 graduate of the University of Virginia School of Law and prominent Tennessean, in honor of his father, White Burkett Miller. Through Miller's lead gift, as well as through past and present gifts by the center's supporters, the Miller Center's combined endowment now stands at more than $70 million. The center, under the oversight of its Governing Council, is an integral part of the University of Virginia, with maximum autonomy within the university system. Its programs are supported fully by funds it solicits (through the Miller Center Foundation) and its endowment. Programs The Presidential Oral History Program interviews the principal figures in presidential adminis ...
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Time (magazine)
''Time'' (stylized in all caps as ''TIME'') is an American news magazine based in New York City. It was published Weekly newspaper, weekly for nearly a century. Starting in March 2020, it transitioned to every other week. It was first published in New York City on March 3, 1923, and for many years it was run by its influential co-founder, Henry Luce. A European edition (''Time Europe'', formerly known as ''Time Atlantic'') is published in London and also covers the Middle East, Africa, and, since 2003, Latin America. An Asian edition (''Time Asia'') is based in Hong Kong. The South Pacific edition, which covers Australia, New Zealand, and the Pacific Islands, is based in Sydney. Since 2018, ''Time'' has been owned by Salesforce founder Marc Benioff, who acquired it from Meredith Corporation. Benioff currently publishes the magazine through the company Time USA, LLC. History 20th century ''Time'' has been based in New York City since its first issue published on March 3, 1923 ...
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Time Magazine
''Time'' (stylized in all caps as ''TIME'') is an American news magazine based in New York City. It was published weekly for nearly a century. Starting in March 2020, it transitioned to every other week. It was first published in New York City on March 3, 1923, and for many years it was run by its influential co-founder, Henry Luce. A European edition (''Time Europe'', formerly known as ''Time Atlantic'') is published in London and also covers the Middle East, Africa, and, since 2003, Latin America. An Asian edition (''Time Asia'') is based in Hong Kong. The South Pacific edition, which covers Australia, New Zealand, and the Pacific Islands, is based in Sydney. Since 2018, ''Time'' has been owned by Salesforce founder Marc Benioff, who acquired it from Meredith Corporation. Benioff currently publishes the magazine through the company Time USA, LLC. History 20th century ''Time'' has been based in New York City since its first issue published on March 3, 1923, by Briton H ...
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Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the United States Department of the Treasury, Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure funded over a fifth of the Union's war expens ...
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The Washington Post
''The Washington Post'', locally known as ''The'' ''Post'' and, informally, ''WaPo'' or ''WP'', is an American daily newspaper published in Washington, D.C., the national capital. It is the most widely circulated newspaper in the Washington metropolitan area and has a national audience. As of 2023, the ''Post'' had 130,000 print subscribers and 2.5 million digital subscribers, both of which were the List of newspapers in the United States, third-largest among U.S. newspapers after ''The New York Times'' and ''The Wall Street Journal''. The ''Post'' was founded in 1877. In its early years, it went through several owners and struggled both financially and editorially. In 1933, financier Eugene Meyer (financier), Eugene Meyer purchased it out of bankruptcy and revived its health and reputation; this work was continued by his successors Katharine Graham, Katharine and Phil Graham, Meyer's daughter and son-in-law, respectively, who bought out several rival publications. The ''Post ...
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Centenarian
A centenarian is a person who has reached the age of 100. Because life expectancies at birth worldwide are well below 100, the term is invariably associated with longevity. The United Nations estimated that there were 316,600 living centenarians worldwide in 2012, and 573,000 in 2020, almost quadruple the 2000 estimate of 151,000. As world population and life expectancy continue to increase, the number of centenarians is expected to increase substantially in the 21st century. According to the Office of National Statistics in the United Kingdom, one-third of babies born in the country in 2013 are expected to live to 100. According to a 1998 United Nations demographic survey, Japan is expected to have 272,000 centenarians by 2050; other sources suggest that the number could be closer to 1 million. The incidence of centenarians in Japan was one per 3,522 people in 2008. In Japan, the population of centenarians is highly skewed towards females. Japan in fiscal year 2016 had 57,52 ...
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University Of Miami School Of Law
The University of Miami School of Law (Miami Law or UM Law) is the law school of the University of Miami, a private research university in Coral Gables, Florida. Founded in 1926, it is the oldest law school in South Florida, graduating its first class of 13 students in 1929. The school offers 300 courses in 18 areas of study, 17 legal clinics and practicums, and over two dozen interdisciplinary and joint-degree programs. Campus The University of Miami School of Law is on the main campus of the University of Miami in Coral Gables, south of downtown Miami, the ninth largest metropolitan area in the United States. The law school is centered on a central courtyard on the University of Miami campus called the Bricks. The school has a collection of over 600,000 volumes in print and microform and subscribes to a large list of electronic resources. Academics The University of Miami School of Law was founded concurrently with the University of Miami's founding in 1926. Starting in 19 ...
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Corporate Law
Corporate law (also known as company law or enterprise law) is the body of law governing the rights, relations, and conduct of persons, companies, organizations and businesses. The term refers to the legal practice of law relating to corporations, or to the theory of corporations. Corporate law often describes the law relating to matters which derive directly from the life-cycle of a corporation.John Armour, Henry Hansmann, Reinier Kraakman, Mariana Pargendler "What is Corporate Law?" in ''The Anatomy of Corporate Law: A Comparative and Functional Approach''(Eds Reinier Kraakman, John Armour, Paul Davies, Luca Enriques, Henry Hansmann, Gerard Hertig, Klaus Hopt, Hideki Kanda, Mariana Pargendler, Wolf-Georg Ringe, and Edward Rock, Oxford University Press 2017)1.1 It thus encompasses the formation, funding, governance, and death of a corporation. While the minute nature of corporate governance as personified by share ownership, capital market, and business culture rules diff ...
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Tax Law
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself. Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. There have been some arguments that Consumer Law, consumer law is a better way to engage in large-scale redistribution than tax law because it does not necessitate legislation and can be more efficient, given the complexities of tax l ...
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