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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 tim ...
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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 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 U.S. Senate, for a five-year term. Douglas O’Donnell became the current and Acting Commissioner of Internal Revenue after Charles P. Rettig's term as Commissioner ended on November 12, 2022. Responsibilities The Commissioner's duties include administering, managing, conducting, directing, and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advising the ...
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University Of Virginia Law School
The University of Virginia School of Law (Virginia Law or UVA Law) is the law school of the University of Virginia, a public research university in Charlottesville, Virginia. It was founded in 1819 by Thomas Jefferson as part of his "academical village" which became University of Virginia where law was one of the original disciplines taught. UVA Law is the fourth-oldest active law school in the United States and the second-oldest continuously operating law school. The law school offers the J.D., LL.M., and S.J.D. degrees in law and hosts visiting scholars, visiting researchers and a number of legal research centers. UVA Law is consistently ranked among the top 10 most prestigious law schools in the United States, and UVA Law is currently ranked 8th overall by '' U.S. News & World Report''. UVA Law has been ranked in the "T14" law schools ever since '' U.S. News & World Report'' began publishing rankings. UVA Law ranks 3rd in the number of alumni serving as general counsels a ...
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United States Congress
The United States Congress is the legislature of the federal government of the United States. It is bicameral, composed of a lower body, the House of Representatives, and an upper body, the Senate. It meets in the U.S. Capitol in Washington, D.C. Senators and representatives are chosen through direct election, though vacancies in the Senate may be filled by a governor's appointment. Congress has 535 voting members: 100 senators and 435 representatives. The U.S. vice president has a vote in the Senate only when senators are evenly divided. The House of Representatives has six non-voting members. The sitting of a Congress is for a two-year term, at present, beginning every other January. Elections are held every even-numbered year on Election Day. The members of the House of Representatives are elected for the two-year term of a Congress. The Reapportionment Act of 1929 establishes that there be 435 representatives and the Uniform Congressional Redistricting Act requires ...
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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. 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. Troubled by the partisan rancor he saw developing throughout the nation, Miller envisioned a place where leaders, scholars, and the public could come together for discussion grounded in history in order to find solutions. 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 fun ...
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Time Magazine
''Time'' (stylized in all caps) is an American news magazine based in New York City. For nearly a century, it was published weekly, but 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 published by Time USA, LLC, owned by Marc Benioff, who acquired it from Meredith Corporation. History ''Time'' has been based in New York City since its first issue published on March 3, 1923, by Briton Hadden and Henry Luce. It was the first weekly news magazine in the United States. The two ...
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Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting 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 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 provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ...
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The Washington Post
''The Washington Post'' (also known as the ''Post'' and, informally, ''WaPo'') is an American daily newspaper published in Washington, D.C. It is the most widely circulated newspaper within the Washington metropolitan area and has a large national audience. Daily broadsheet editions are printed for D.C., Maryland, and Virginia. The ''Post'' was founded in 1877. In its early years, it went through several owners and struggled both financially and editorially. Financier Eugene Meyer purchased it out of bankruptcy in 1933 and revived its health and reputation, work continued by his successors Katharine and Phil Graham (Meyer's daughter and son-in-law), who bought out several rival publications. The ''Post'' 1971 printing of the Pentagon Papers helped spur opposition to the Vietnam War. Subsequently, in the best-known episode in the newspaper's history, reporters Bob Woodward and Carl Bernstein led the American press's investigation into what became known as the Watergate scandal ...
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Centenarian
A centenarian is a person who has reached the age of 100 years. Because life expectancies worldwide are below 100 years, the term is invariably associated with longevity. In 2012, the United Nations estimated that there were 316,600 living centenarians worldwide. 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 UK ONS, one-third of babies born in 2013 in the UK are expected to live to 100. The United Nations predicts that there are 573,000 centenarians currently, almost quadruple the 151,000 suggested in the year 2000. 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 number of centenarians is highly skewed towards females. Japan in fiscal year 2016 ...
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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, the University of Miami School of Law 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 located 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 University of Miami School of Law is centered on a central courtyard on the University of Miami campus called the Bricks. The University of Miami School of Law Library has a collection of over 600,000 volumes in print and microform and subscribes to a large list of electronic resources. The University of Miami campus is ...
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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 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 law. Major iss ...
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Omaha Beach
Omaha Beach was one of five beach landing sectors designated for the amphibious assault component of operation Overlord during the Second World War. On June 6, 1944, the Allies invaded German-occupied France with the Normandy landings. "Omaha" refers to an section of the coast of Normandy, France, facing the English Channel, from east of Sainte-Honorine-des-Pertes to west of Vierville-sur-Mer on the right bank of the Douve River estuary. Landings here were necessary to link the British landings to the east at Gold with the American landing to the west at Utah, thus providing a continuous lodgement on the Normandy coast of the Bay of the Seine. Taking Omaha was to be the responsibility of United States Army troops, with sea transport, mine sweeping, and a naval bombardment force provided predominantly by the United States Navy and Coast Guard, with contributions from the British, Canadian and Free French navies. The primary objective at Omaha was to secure a beachhead deep, be ...
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