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.

But Is It Priestcraft?

In popular Mormon discourse, priestcraft seems to be the descriptor of choice for things that we don’t like. Paid clergy? Check.1 CES? Check.2 Deseret Book? Check. Authors of religious books? Maybe check.3 It’s fair, I think, to be suspicious of…

An Immodest Proposal

As Sarah noted, Saturday and Sunday bring us our Fall semiannual General Conference.

As part of our twice-yearly ritual, we’ll hear the Mormon Tabernacle Choir up to three times: one session of Conference Saturday, one session Sunday, and the Music and the Spoken Word broadcast before the first Sunday session.

Romney’s Tax Highlights

Okay, I took a quick look through the Romneys’ 2011 tax return. There’s plenty that could be said (it is, after all, a 300+ page document), but I only want to highlight a couple things. Note that my explanations are based on reading his returns; to the extent I ascribe motive to the Romneys, it’s not because I know their hearts, but because that’s what the tax returns look like.

Entirely Privately

When I lived in New York, I could have told you what virtually all of my friends paid in rent. It was a fairly common topic of conversation, and the conversation was one of two types: the can-you-believe-I-pay-$2,000-for-this-dump, or can-you-believe-I-only-pay-$3,500-for-this-apartment.[fn1]…

Moroni Torgan, Yeah Samaké, and Political Neutrality

As a result of its political neutrality policy, the Church is not going to endorse Mitt Romney in his bid to become President (or, for that matter, Harry Reid in his bid to be reelected to the Senate). There are probably a number of reasons for the Church’s desire to avoid endorsing a candidate but, as I’ve said previously, one reason may well be the tax consequences of such an endorsement. (Short refresher: technically, the IRS could revoke the Church’s tax exemption, meaning the Church would owe taxes on all of its income other than donations, and that Church members who paid tithing or other offerings could no longer deduct those donations in calculating their taxes.)

The Kirtland Church: A Review of Hearken O Ye People

I received my review copy of Hearken, O Ye People at work; I opened it and began to read on the El heading home. And, from page 1 (or, actually, page xvii), my jaw dropped. Staker started his book with an almost-15-page chronology of Kirtland, beginning in May 1796 as a group begins to survey townships in the Western Reserve and ending on July 6, 1838, when Kirtland Camp leaves Kirtland to settle in Missouri. For that chronology alone, Hearken, O Ye People is worth its price, at least for those form whom the Kirtland years are overshadowed by the founding of the Church in upstate New York, the conflicts and eventual extermination order in Missouri, and the theological and organizational innovations in Nauvoo.

Missions, 15 Years Later

Today is the 15th anniversary of the end of my mission. (Note that I can’t entirely remember what I mean by that—I’m pretty sure that August 5, 1997, was my last day of proselytizing, the 6th I got on an…

Charitable Profit

About six months ago, I got an email asking (a) if I knew anything about low-profit limited liability companies (“L3Cs”) and private foundations, and (b) if I’d be willing to be a guest lecturer in a class, explaining what they…

Taxing Churches: A Response

Oh no—somebody on the Internet is wrong while I’m on vacation! But duty calls. Recently, Ryan Cragun, a sociology professor, along with students Stephanie Yeager and Desmond Vega, argued that the government subsidizes religion by about $71 billion a year.…

Urban Mormonism

As the sacrament was passed in the rural ward we attended today, my younger daughter looked at the deacons passing the sacrament and asked, “Why are those kids doing that?”[fn1] (My wife tells me that my older daughter noticed the…

Not Ready for Naptime

Tomorrow, the Chicago Tribune is hosting the Printers Row Lit Fest.[fn1] If you like books, there are all sorts of cool things to do. What am I going to do at the festival? Two words: Justin Roberts. In my opinion,…

The Approaching Zion Project: Index

Because Nibley’s Approaching Zion has 18 chapters, the Approaching Zion Project will eventually include at least 19 posts. You can find a link to the full text of Approaching Zion here, and links to all of the installments of the Approaching Zion Project below:…

Internet Radio and the Church

I recently bought a couple wireless speakers so that I could listen to my music collection away from my computer, without earphones. It turns out that these speakers not only play music off my computer, though: they’ll also allow me to listen to, among other things, podcasts, Pandora, and any number of radio stations, as long as the radio station broadcasts online.

Mother’s Day, 1996

I sit, waiting for the phone to ring. I haven’t spoken to my parents since December and, though I love what I’m doing, I love them, too. But I’ve been sitting here for almost an hour. I’m not 100% sure…

Tax Day![fn1]

By 1908, Elder Heber J. Grant had begun to lead LDS lobbying on behalf of Prohibition. By 1917, Utah had joined the ranks of the “dry” states, and on January 16, 1919, Utah became the 35th state to ratify the 18th Amendment. In October of that year, the Volstead Act implemented the Amendment, and alcohol was banned in the U.S.

Just Say No?

We have had horrible luck while traveling with finding church services through Mormon.org. On one trip, the address it gave didn’t exist. (How do I know? After nearly an hour of looking, asking people in the shops nearby, meeting up…

Taxing the United Order

The United Order appears (for now, at least) to be a relic of the 19th century; since them, the mainstream Mormon church hasn’t attempted to institute any large-scale communal economic structure based on Acts 2. And, frankly, I don’t have any reason to think that it will in the 21st century; the Law of Consecration seems to be something different than economic communalism (though economic communalism fits within the Law of Consecration).