Author: Sam Brunson

Sam Brunson grew up in the suburbs of San Diego and served a Brazilian mission what seems like a millennium ago. He went to BYU as an undergrad and found that a freshman saxophone performance major made his eventual English major look like a practical choice. After toying with teaching critical theory or becoming an author, Sam did what all good English majors do and chose law school. At Columbia, he met his wife, got a degree, and got a job as a tax associate at a New York firm. Several years later, he managed to escape the clutches of big law and landed a job teaching tax and business law at Loyola University Chicago. While Sam, sadly, does not play much saxophone these days, he and his wife do have two beautiful girls with whom he loves to spend time when he’s not pondering important questions like whether the transactional net margin method of transfer pricing constitutes an arm’s length price within the interquartile range.

Same-Sex Marriage Bans and Tax

The District of Utah has had a busy week. As I’m sure you heard (and if you haven’t, you ought to read Kaimi’s post first), Utah’s ban on same-sex marriage has been struck down as unconstitutional. A week ago, in the wake of the decision that didn’t actually legalize polygamy, I looked at the potential tax consequences of that decision and, fairly anti-climatically, determined that there were none. Plenty of electrons will be spilled going over this decision but, again, I suspect that the tax consequences will be underexplored.

Decriminalizing Polygamy (and, of Course, Tax)

On Friday, December 13, the Judge Waddoups, a district court judge in the District of Utah, held that Utah’s criminalization of polygamy was unconstitutional. Partly, anyway.

More on that in a minute. I suspect that this opinion will reverberate throughout the blogosphere and the mainstream media, with the reporting displaying various levels of accuracy. The question I suspect won’t get much play, though, is, what are the tax consequences of this decision?

Happy(?) Repeal Day!

The Twitters tell me that 80 years ago today, Utah became the 36th state to ratify the 21st Amendment, thus ending Prohibition.

Whatever you think about Prohibition, it’s probably worth noting the Pres. Grant was not a fan of its end. In fact, he addressed the end of Prohibition—and Utah’s role in ending it—at General Conference in 1934. Here’s an (annotated by me) excerpt of what he said:

Personal (Bloggernacle) History

Sometime in late 2003 or early 2004, Steve Evans told me I needed to check out his[fn1] website: rameumptom.blogspot.com. At the time, the nascent bloggernacle was so young that By Common Consent didn’t yet have a name (I think the name was voted on sometime during that first year). He may have also pointed me to Times & Seasons, or I may have found it linked on his blog. But I found T&S at approximately the same time.

The Death of Ishmael[fn1]

Early in the Small Plates of Nephi, Ishmael and his family join Lehi and his family in the wilderness. In spite of their likely close proximity, though, we don’t know much about Ishmael.[fn2] Nephi and his brothers found favor in Ishmael’s sight. Although at various times Ishmael’s sons and daughters act for or against Nephi, we don’t have any sense about where Ishmael falls in the Laman & Lemuel/Lehi & Nephi continuum.

Bless This Food

So I had every intention of posting the next installment in the Approaching Zion Project today. But Labor Day weekend (and, specifically, houseguests, the Chicago Jazz Festival, and a Cubs game) intervened and, well, I’m not ready.

But Monday night’s dinner with our guests brought up a question, and I thought I’d ask for an unrepresentative sampling of answers.

Invite the IRS to Your Family Reunion

Over at Keepaptichinin, Amy Tanner Theriot has a wonderful post talking about family associations, and providing some guidelines for how to put together a successful association. In the post, she mentions that family associations can qualify as 501(c)(3) tax-exempt entities. At the mention of Code sections (and revenue rulings!), my ears perk up, and I thought I’d give a little more information about the tax side of such organizations. But before you read my post, you need to read Amy’s. Because everything I know about family associations I learned reading her post, then doing a little Westlaw research. Because of that, basically nothing I write here will mean much unless you’re familiar with what Amy wrote.

A Good Samaritan, Chicago-Style

Yesterday, the Art Institute had a family program tied into its new exhibit, Impressionism, Fashion, and Modernity. The Art Institute’s family programs are inevitably excellent, so we decided to bike down, look at the exhibit, and then let the kids make the…

The Approaching Zion Project: Deny Not the Gifts of God

This chapter (understandably) overlaps significantly with the previous chapter, Gifts. These are, after all, discourses he delivered at various times, to various audiences, with common themes. I’m reading them separately, though, and different things hit me at different readings. So, like always, I won’t discuss everything Nibley focuses on (and I’ll try to not spend too much time on things I’ve discussed previously). With that out of the way, on to the chapter.

King Noah’s Blues

I could see them before I crossed Michigan Avenue into Grant Park. There were probably five of them, holding big yellow signs with blocky letters, Bible verses. It seemed out of place, fifty feet in front of the entrance to the Chicago Blues Festival, but maybe I just didn’t understand the logic behind it. I don’t remember the verses the signs promoted, and the picketers seemed nice enough, holding signs but not harassing the passersby, passersby who, like me, basically ignored them. Maybe they’d picked out verses of scripture with special applicability to fans of the blues; then again, maybe these were just generic holy protest signs.

The Approaching Zion Project: What is Zion? A Distant View

Another confession: I had a really hard time with this chapter. And it’s not just because I read it sitting in an airport waiting for a plane that was delayed for an hour and a half. Rather, it’s because of the way Nibley speaks of the wealthy. Certain of his descriptions feel, to me, so laughably one-dimensional—so moustache-twirling, tying-the-heroine-to-the-tracks—that I find myself fighting both his prose and my instincts to not just dismiss his entire piece out of hand.

The Approaching Zion Project: Our Glory or Our Condemnation

Now that I’ve read my first chapter of Approaching Zion, a couple more caveats before we get started. First, I’m not going to bother summarizing what Nibley said. Instead, I’m going to try to engage it, responding to ideas that engaged me, whether I agree or disagree. Second, I’m not going to try to engage with the full text; in Chapter 1, there were two things that really spoke to me, and one more that I’m going to mention and defer until a later installment. Feel free, in the comments, to engage with what I’ve engaged with, what I’ve said, or something else in the chapter that you feel needs to be responded to. With that, let’s go!

The Approaching Zion Project: Prologue

I have a confession to make: I’ve never read Hugh Nibley’s Approaching Zion. I’m serious. I mean, I bought it years ago, probably before my oldest daughter was born. I’ve lugged it through at least six or seven moves. And it’s sitting on my bookshelf, taking up valuable real estate. But, though I’ve nibbled here and there, I’ve never even read a complete chapter.

It seems an odd oversight, frankly: in Approaching Zion, Nibley describes what constitutes a Zion society, and what we need to do to establish such a Zion society; I’m deeply interested in how society and the law can promote social justice and a better world. So it seems like a natural fit, right?

Can the IRS Forbid Tithe-Paying?

Recently, the U.S. Tax Court issued an opinion of at least glancing interest to the Mormon community (and, for that matter, any tithe-paying religious community). The plaintiff in the case is the president of Compliance Innovations, Inc. He’s also a life-long Mormon who currently serves as a shift coordinator at the Manhattan temple and a stake scouting coordinator in his New Jersey stake. Also, George has incredible outstanding tax liabilities.

Happy Ratification Day!

It’s a big day today—100 years ago, on February 3, 1913, Delaware ratified the 16th Amendment, meaning it had been ratified by the necessary 36 states. And, with the ratification of the 16th Amendment, the U.S. could constitutionally impose an income tax.

How Do You Solve a Problem Like Maria?

(Assuming, of course, that Maria is a full-time ordinance worker at the Washington, D.C., temple.) Did you know that the Church owns an apartment building in Maryland? That it houses temple ordinance workers there? And that the apartment building is, legally, a convent?

Authenticity and The Book of Mormon

I know, I said a year and a half ago that I wasn’t going to see The Book of Mormon. But then it came to Chicago and, in spite of the fact that it is sold out through at least March, a friend set me up with a ticket. So I’ve now seen the show. I’m not going to review it, though. It’s already been widely reviewed, and frankly, I don’t have the musical theater chops to provide a credible review.

A Mission Story: Tigre

I met Tigre pretty soon after arriving in my second area. He was a solid man, all muscle but his midsection. As I got to know him, I learned that both his muscle and his gut were well-earned. The muscle because Tigre taught karate for a living, and owned his own studio. The gut? You have never seen such a mountain of rice, covered with an avalanche of beans, as this man ate for lunch.

An MTC Story

Mid-December is creeping up on us, bringing with it finals and the end of another semester. This year, as a result in the change in missionary ages, mid-December may also herald a tidal wave of new missionaries. Growing up, I…

Facebook Memes and the Property Tax

There is, I’ve been told, a Facebook meme going around, juxtaposing a decaying house and the San Diego temple to support the argument that churches should not be exempt from taxation.

And, like Facebook memes everywhere, this one is dumb. Dumb primarily because it is a tautology that doesn’t say anything. Because of course a tax-exempt organization does not pay taxes that a non-exempt individual pays. That’s pretty much the definition of tax exemption.

Of course, saying that a Facebook meme is dumb and tautological makes for a pretty short and boring post. Far more interesting, imho, is to take seriously the point that the people spreading the picture are trying to make, and complicating that rhetorical picture a little bit.