Andrew Leahey ⚖️
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esq.social
Andrew Leahey ⚖️
@esq.social
2.7K followers 9.9K following 840 posts
Asst. Prof @ Drexel Kline (https://drexel.edu/law/faculty/fulltime_fac/andrew-leahey/)
Columnist @ Bloomberg Tax (https://technicallyspeak.ing/)
Podcaster @ Min Comp (https://minimumcomp.com)

Mastodon: @[email protected] (https://esq.social/@andrew)
Posts Replies Media Videos
Reposted by Andrew Leahey ⚖️
design-law.bsky.social
I just learned that HeinOnline is now inserting "AI" summaries at the start of law review articles when I download the PDFs.

Um, what the heck? I don't want this.
November 19, 2025 at 11:54 PM
esq.social
One way to feel immediately old is to talk about the State Farm test and realize no one in the class has ever heard of, much less seen, one of those automatic seatbelts from the 70s and 80s.
November 19, 2025 at 12:24 PM
esq.social
Putting a stake in the ground for "silicon valley socialism" right now.

https://news.bloombergtax.com/daily-tax-report/openais-tax-subsidy-efforts-amount-to-silicon-valley-socialism
OpenAI’s Tax Subsidy Efforts Amount to Silicon Valley Socialism
Opinion: OpenAI’s push to expand the CHIPS Act tax credit into a broad artificial intelligence infrastructure subsidy shows how the government, and by extension taxpayers, are already underwriting the AI boom.
news.bloombergtax.com
November 18, 2025 at 10:54 PM
esq.social
Higgins seems like a guy whose script just says:

"::Be on the wrong side of history::"

https://www.the-sun.com/news/15509655/
The Sun
The Best for News, Sport, Showbiz, Celebrities
www.the-sun.com
November 18, 2025 at 8:48 PM
esq.social
I wonder how many lives have been saved by weird second order effects like the fact that everyone with a smart phone has a pretty decent flashlight in an emergency.
November 17, 2025 at 1:36 AM
Reposted by Andrew Leahey ⚖️
lorak.bsky.social
in case you missed it - this feels very relevant in light of the emails between Larry Summers & Jeffrey Epstein. In the emails, Summers is seeking advice on how to seduce a woman he describes as a mentee type. Unknown who she is or where she was working or studying. He was at Harvard.
cohodes.bsky.social Sarah Cohodes @cohodes.bsky.social · 9d
📣 New NBER Working Paper out today 📣

"The Consequences of Faculty Sexual Misconduct"
Sarah Cohodes & Katherine Leu
Screenshot of working paper: The Consequences of Faculty Sexual Misconduct
November 16, 2025 at 4:15 PM
Reposted by Andrew Leahey ⚖️
colincarlson.bsky.social
"When her professor emailed her feedback on an AI-written paper, she refused to open it. She still hasn’t. “It’s wasting his time because he’s editing a fucking machine,” Gwen said. “Whatever he has to say is meaningless to me anyway, because it’s not my writing.”"
markabraham.bsky.social Mark Abraham @markabraham.bsky.social · 3d
New feature article from TNJ (nation's best student magazine): Inside Yale’s Quiet Reckoning with AI thenewjournalatyale.com/2025/10/insi...
By the end of the spring semester, Gwen reached a breaking point with AI. “I felt like I didn’t deserve to be a Yale student,” she said. She thought that she was throwing away her education and the scholarship paying to support it. She decided to quit using ChatGPT altogether. She didn’t ask AI to help her sentences flow or to strike the right tone. She didn’t even use it to brainstorm. “I think that’s a skill you need to have on your own. That’s the core of being original, anyway.” Gwen recalled completing her final assignments without AI, sitting in the middle of a crowded library so that she felt watched. “I struggled. And they weren’t very good.” It was only then, she said, that she started to understand just how much learning she had missed out on. ∎
November 16, 2025 at 4:47 PM
Reposted by Andrew Leahey ⚖️
nicholasgrossman.bsky.social
The Supreme Court made up the "major questions doctrine," under which the Court gets extra powers when things are a Big Deal and what's a Big Deal is up to the Justices.

Why not make up a new "signature policies" rule where a president can put things beyond the court's reach, like a franchise tag.
atrupar.com Aaron Rupar @atrupar.com · 3d
Bessent on tariffs: "This is one of President Trump's signature policies, and traditionally the Supreme Court does not interfere with a president's signature policy."
November 16, 2025 at 5:38 PM
esq.social
Sometimes when people refer to themselves as "yours truly" I'm not really confident in their devotion to just me.
November 16, 2025 at 9:00 PM
esq.social
Hey look at me with a faculty bio page and whatnot.

https://drexel.edu/law/faculty/fulltime_fac/andrew-leahey/
November 16, 2025 at 6:18 PM
esq.social
Yeah, that's all of it. That'd be the top news today.

TRENDING: Government Shutdown | Charlie Kirk | Campus Radicals
Front page of Fox News website, showing lots of headlines but nary a mention of a one Jeffrey Epstein and/or his emails regarding President Donald J. Trump.
November 12, 2025 at 8:59 PM
Reposted by Andrew Leahey ⚖️
adamgurri.liberalcurrents.com
TV conspiracies: we’ve hacked their computers but they’ve perfectly cleaned up the evidence!

Real conspiracies:
To: conspirator
From: famous person
Attachment: evidence.png
November 12, 2025 at 8:19 PM
esq.social
Hey look, it's me again! Writing about doing the talky talky in the front of the room thing.

https://drexel.edu/law/academics/undergraduate-law-program/blog/2025/November/real-time-relevance-in-law210-public-law-with-andrew-leahey/
November 12, 2025 at 7:23 PM
esq.social
Just scores of Gmail and Yahoo Mail inboxes filled with subject lines like "re:re:re:RE:re: The moral and legal repugnancy we're up to."
November 12, 2025 at 5:47 PM
esq.social
Are these people really selling the *mirror* on Facebook Marketplace?
November 11, 2025 at 11:11 AM
Reposted by Andrew Leahey ⚖️
anthonymkreis.bsky.social
The president pardoned alleged co-conspirators for crimes related to the 2020 election. This emphasizes the importance of state prosecutions after failed presidential auto-coups in our constitutional system, which I argued here in the Wisconsin Law Review: repository.law.wisc.edu/s/uwlaw/item...
November 10, 2025 at 1:33 PM
esq.social
ChatGPT Temporary Chat feature seems to work flawlessly.
7:10 A 78 = ChatGPT Chars, or any saved context. If this were a regular chat (not temporary), I'd know the short bio you've shared with me - that you're a tax attorney who writes a column on tax law and that when you say "give me 2-3 sentences," you mean a short paragraph of that length. But since this is temporary, I can't see or use that information. What's my profession? In this temporary chat, I don't actually have access to your profile — so I don't know your profession unless you tell me here. If we were in a regular chat where I could see your profile, l'd know that you're a tax attorney who writes a column on tax law. + Temporary chat •flo 7:10 A 78 = ChatGPT When we're in a temporary chat, what do you know about me? In a temporary chat, I don't retain or have access to any information about you from previous conversations - including things like your name, profession, preferences, or past instructions. Each temporary chat starts with a completely blank state, so I only know what you tell me within that single conversation. In contrast, in a regular (non-temporary) chat, I can see your shared profile info (like your note about being a tax attorney) and remember context within that ongoing thread. So tell me everything you know about me right now Right now - in this temporary chat - I don't know anything about you beyond what you've said in this conversation. I don't have access to your user profile, past chats, or any saved context. If this were a regular chat (not temporary), I'd know the short bio you've shared with me - that you're a tax attorney who writes a column on tax law and that when you say "give me 2-3 sentences," you mean a short paragraph of that length. But since this is temporary, I can't see or use that information. + Temporary chat allo nanta unlir
November 10, 2025 at 1:29 AM
esq.social
"The deal would include a promised vote on extending Obamacare tax credits in December, the sources said."

What are we doing? Nothing at this level should be operating based on promises. Has no one learned anything?
November 9, 2025 at 8:29 PM
esq.social
The details of the Community Worship Fellowship case will live on in my tax policy class -- an example of where the limits vis a vis tax exempt status for religious organizations seem to live now.
To qualify for tax-exempt status, an organization must operate exclusively for exempt purposes, and no part of its earnings can inure to the benefit of private individuals. Inurement isn't a matter of degree; it's an on-off switch. Community Worship Fellowship flipped that switch with gusto. Of the roughly $1.08 million the church spent from 2013 to 2016, $933,000 went to the founding family. The payments were made through handwritten checks, reimbursements, and use of the church's credit card—which was managed by the founder and his wife.
November 9, 2025 at 7:59 PM
Reposted by Andrew Leahey ⚖️
justinwolfers.bsky.social
Trump's tariffs are hurting us in two ways:

First, the obvious: Higher costs → either lower profits or higher prices.

Second, more subtle (perhaps bigger): We’ve signaled we’re an unreliable partner, so allies are reorganizing supply chains to avoid us. That's hard to unwind.
November 8, 2025 at 1:51 PM
Reposted by Andrew Leahey ⚖️
annmlipton.bsky.social
Mamdani's line that billionaires spent more to oppose his candidacy than he proposed to tax them really says it all.

Like a company that shuts down a profitable location as soon as it unionizes. The principle of maintaining control is more important.
November 8, 2025 at 1:56 PM
esq.social
This is a bananas story that somehow flew under my radar. Paper VOIP companies spinning out fake accounts receivable from telecom companies using falsified email addresses. Then using all of that as collateral for asset backed loans.

Then the guy bopped off to India (maybe) with $500m.
November 6, 2025 at 11:47 PM
esq.social
I mostly hate HOAs. But if I suddenly sat on the board of one and a resident came to me with a complaint about gaudy gold-festooning like this, I would vote to have the owner imprisoned.

https://www.theguardian.com/us-news/2025/nov/05/trump-oval-office-sign
Trump’s new gold Oval Office sign draws mockery and anger
Written in cursive gold script, new sign was affixed beside office’s door while shutdown jeopardizes Snap program
www.theguardian.com
November 6, 2025 at 11:41 PM
esq.social
If you asked AI to generate an image of a gaudy White House, and it spit this out, you'd write a 5000 word think piece on how machines will never have nuance.
November 6, 2025 at 11:33 PM
esq.social
Ocean County doing Ocean County things.

(I grew up in Ocean County)
Electoral map of NJ with deep blue Hudson County, Gloucester County. Bright Red Ocean County.
November 5, 2025 at 1:23 AM