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.

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.

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.)