Category Archives: law

The Answer is Perfectly Straightforward

Posted on by
Reply

New York City has sent letters to folks that city bureaucrats claim are pied-à-terre home owners that contain warnings of impending tax bills on those properties. Many of those homes are primary homes clearly held by their owners, and many others are primary homes that are held in trusts or by LLCs as entirely legitimate devices those homeowners use to mitigate estate taxes and to make things easier for heirs.

Worse, the city is trying to require the home owners to prove their homes are primary residences and not secondary. This throws into a cocked hat the American requirement that government must prove its case, not the one the government is charging or the one government is billing.

It’s true enough that trusts and LLCs can confuse, for some, the ownership of the residence in question. City bureaucrats and their boss, DSA/Progressive-Democrat Mayor Zohran Mamdani, are among the some who are confused, and they’re whining about it.

City officials have said they don’t always have the information they need about a home to know whether it is a primary residence. As a result, they have sent out more notices to homeowners than the tax will ultimately apply to.
“Part of the point of this outreach from the Department of Finance is to ascertain whether or not that reflects a primary residence or not,” Mayor Zohran Mamdani said at a news conference last month, referring to homes owned by trusts and LLCs. “One of the reasons that this is being done now is to ensure that New Yorkers have requisite time before the implementation of the surcharge.”

New Yorkers don’t need any time at all for the city to ascertain whether or not the residence in question is a primary residence or not.

The onus is on the city to prove it is not. If the city’s bureaucrats do not have the information they need about a home to know whether it is a primary residence, then they don’t know that the residence is a pied-à-terre, and if they don’t know, they cannot claim that it is. Thus, no pied-à-terre tax is owed.

The question is answered by a simple declaration by the owner, just as with Federal income taxes, with liabilities attached to lying about the matter, just as with Federal income taxes. And just as with Federal income taxes, city bureaucrats can, after the fact, ask for more information, but they cannot be allowed to assign ownership on their own claim and demand a priori the homeowner prove the contrary.

Of course, it may take a court case to enforce this requirement.

Examples of Progressive-Democratic Party Thought

Posted on by
Reply

This is what some Progressive-Democratic Party candidates for office, some of whom have won their primaries and others of whom have significant leads in their primaries, are campaigning on. Keep in mind that party primaries are where party voters choose who they want to represent them.

Darializa Avila Chevalier Progressive-Democratic Party’s choice for a US Congressional seat from New York:

  • government ownership of the means of production
  • prison abolitionist
  • police abolitionist
  • proud of wiping her dirty hands on the American flag
  • open celebrant of Hamas butchery

Francesca Hong, Progressive-Democratic Party’s choice for Wisconsin’s Governor:

  • abolish the Senate
  • police exist to uphold white supremacy
  • canceling Thanksgiving as a colonizer holiday
  • canceling Halloween and Christmas just because

Christina Bohannan, Progressive-Democratic Party’s choice for a seat representing Iowa in the US Congress:

  • patriotism is a sensitive and controversial subject
  • 1619 Project is preferred history of the US

Party has selected or is close to selecting similarly disposed candidates in other States—viz., Angie Craig for US Senate and Ilhan Omar for US Congress in Minnesota, Pramila Jayapal for US Congress (again!)—and it already elected the dual-membershipped (DSA and Party) Zorhan Mamdami. That’s only so far in this election cycle.

This is what the Progressive-Democratic Party stands for, made explicit by its taking the Democratic Socialists of America into its bosom.

It’s true that Republicans picked Victor Marx as their candidate for Colorado governor, but he’s a clear exception to what the party stands for. Those others are typical of Party.

Dodging NYC’s Pied-à-Terre Tax

Posted on by
Reply

Folks subject to New York City Democratic Socialist of America Mayor Zohran Mamdani’s pied-à-terre tax, and folks who aren’t subject but got the threatening letter from Mamdani anyway, are looking for ways to duck the tax.

offshore corporation in the Cayman Islands to hold their New York City pied-à-terre

Nope. Still a pied-à-terre subject to the tax. The owner’s corporation would still have to pay the tax.

pay a stranger to pretend to live in their second home as a full-time resident

Nope. That has other tax implications—income tax, for instance, as well as making the owner now subject to NYC’s landlord laws. And that’s apart from whether the owner can dodge the outright tax fraud aspect of the move.

There’s another way, guaranteed legal and guaranteed to get the owner out from under the socialist’s thumb. This consists of those owners selling those pied-à-terres to folks who want to live in the city, and for the now ex-owner stopping living there altogether. The city, anymore, as very little left to recommend it—even the finance industry is on the move out of the city, some out of the State—so there’s little loss here.

Wrong Solution

Posted on by
Reply

New York City’s Socialist (officially Progressive-Democrat) Mayor Zohran Mamdani published an extensive list of residences which he claimed were secondary residences—pieds-à-terre—owned by the Evil Rich, together with his intention of taxing them heavily for their existence. It turns out his minions didn’t trouble themselves to proofread the list, and it contains massive errors.

In his magnanimity, Zohran’s administration granted a reprieve, of sorts.

Homeowners across New York City now have an extra month to prove their primary residency and avoid Mayor Zohran Mamdani’s new pied-à-terre tax, an extension triggered by mass confusion over a publicly posted tax roll.

This is Leftist government being Leftist. It shouldn’t matter how much time a city resident has in which to prove the home in which he lives is his primary residence and not the part-time secondary abode that the city claims it to be. This is a reversal of our national tradition—and legal requirement—that it’s the government’s task to prove its charge is correct and not the accused’s task to prove it incorrect.

Mamdani’s administration should be required to prove—in court and city expense—that the home in question is, indeed, the pied-à-terre that the city clams it to be. There is no excuse for shifting that most basic requirement of government off onto the citizen. That’s the attitude of Ruler regarding his Subjects.

One More Thought on our Second Amendment

Posted on by
1

The thought coalesced, finally, on reading a post over at Grim’s Hall, a blog I strongly recommend on GPs.

A problem I’ve had with Bruen from the start, hanging its hat on historical tradition as it does, is that the opinion, thereby, accepts as constitutionally legitimate any weapon regulation, so long as it’s been historically long-standing.

The Second Amendment carries no such caveat or exception, though. Its bar on the government is universal and unequivocal: the right of the people to keep and bear Arms, shall not be infringed. The first attempt to regulate that right should have been ruled unconstitutional. It’s not too late today.

…7th Circuit recently upheld Illinois’ ban, noting that the ubiquitous firearm from 1791 through the mid-19th century was a single-shot muzzleloader. AR-15s with large-capacity magazines, the majority said, are “a far cry from these antecedents.”

This seems to me a patently erroneous argument by the Sages of the Seventh Circuit. The Founders, along with, especially, those members of the first Congress who wrote the Second Amendment, along with the People who ratified it, were no strangers to innovation and to technological advancement. Yet no one in any of the courts that I’ve seen have addressed the premise that with that broad awareness, and against the backdrop of so many of the Continental Army’s and Navy’s large weapons systems employed in the just-concluded Revolutionary War were privately owned, the Amendment was written to be technologically agnostic.

That backdrop, those large weapon systems being privately owned, strikes me as the only valid historical tradition.