Minimum Competence
The NAACP’s Suit Over xAI’s Turbines Survives, a Judicial Council Presses a Dallas Judge in a Fitness Inquiry & What Illinois’ Swipe-Fee Fight Teaches About Tech Regulation
7:45
This Day in Legal History: Moritz v. Commissioner
On October 22, 1970, the U.S. Tax Court denied a deduction claimed by Charles Moritz, a never-married man from Denver who worked as a book editor and paid a caregiver to look after his elderly mother so he could keep working. The tax code at the time allowed a deduction for those caregiving costs to women, widowers, divorced men, and men whose…