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Andrew Leahey ⚖️

@esq.social
3K followers 11K following 1.8K posts

Asst. Prof @ Drexel Kline (drexel.edu/law/faculty/fulltime_fac…) Columnist @ Bloomberg Tax (technicallyspeak.ing) Podcaster @ Min Comp (minimumcomp.com) Mastodon: @andrew@esq.social (esq.social/@andrew)

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Andrew Leahey ⚖️ @esq.social · 15h
I’m firmly in the camp that believes writing imparts a part of the writer in the writing. But when folks say they wouldn’t read something written by AI, I wonder what they mean. Wholly written by AI? AI aided? What if a disabled writer uses voice to text to get their thoughts down and AI to polish?
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Andrew Leahey ⚖️ @esq.social · 16h
If and only if Post comes out with a new cereal called Nasal Drip.
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Andrew Leahey ⚖️ @esq.social · 16h
A new version of YES Network’s “The Story of my Number” but it revolves around folks ICQ numbers and each episode has a runtime of 300 minutes.
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Ned Resnikoff @resnikoff.bsky.social · 29/09/2026
I think about this interview with the distinguished philosopher Conan O'Brien a lot. I actually think this is a healthy way to live your life! www.nytimes.com/2019/01/14/a...
Is this how you want to go out, with a show that gets smaller and smaller until it’s gone?

Maybe that’s O.K. I think you have more of a problem with that than I do. [Laughs.] At this point in my career, I could go out with a grand, 21-gun salute, and climb into a rocket and the entire Supreme Court walks out and they jointly press a button, I’m shot up into the air and there’s an explosion and it’s orange and it spells, “Good night and God love.” In this culture? Two years later, it’s going to be, who’s Conan? This is going to sound grim, but eventually, all our graves go unattended.

You’re right, that does sound grim.

Sorry. Calvin Coolidge was a pretty popular president. I’ve been to his grave in Vermont. It has the presidential seal on it. Nobody was there. And by the way, I’m the only late-night host that has been to Calvin Coolidge’s grave. I think that’s what separates me from the other hosts.

I had a great conversation with Albert Brooks once. When I met him for the first time, I was kind of stammering. I said, you make movies, they live on forever. I just do these late-night shows, they get lost, they’re never seen again and who cares? And he looked at me and he said, [Albert Brooks voice] “What are you talking about? None of it matters.” None of it matters? “No, that’s the secret. In 1940, people said Clark Gable is the face of the 20th Century. Who [expletive] thinks about Clark Gable? It doesn’t matter. You’ll be forgotten. I’ll be forgotten. We’ll all be forgotten.” It’s so funny because you’d think that would depress me. I was walking on air after that.
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Andrew Leahey ⚖️ @esq.social · 16h
Chatted with Peyton Rhodes at Bloomberg for her piece about challenges to the NYC pied-à-terre tax. I compared it favorably against Rhode Island’s similar levy in terms of its likelihood to survive. news.bloombergtax.com/daily-tax-re...
news.bloombergtax.com
Options Abound for NYC Owners Looking to Oppose Pied-à-Terre Tax
New York City homeowners trying to escape their pied-à-terre tax liability have a slew of legal strategies to consider as they await their first bills, according to practitioners.
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Andrew Leahey ⚖️ @esq.social · 17h
Can any netizens recommend any good netcasts on superintelligence? Also please check my skull for massive dents or errant pieces of rebar.
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Andrew Leahey ⚖️ @esq.social · 19h
I have no doubt all the super fans of bands assembled by boardrooms will rock out to slopbeats. Nobody else, though.
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Jess Calarco @jessicacalarco.com · 30/09/2026
So-called AI detection tools might be an even bigger scurge than AI. I was talking today with a student (a senior), who shared that they now have to spend time "dumbing down" their papers--shortening sentences, removing advanced vocab and punctuation--because otherwise they get flagged as "AI."
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Eric Haywood @erichaywood.bsky.social · 30/09/2026
MapQuest has the opportunity to do the funniest thing
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David Colarusso @davidcolarusso.com · 29/09/2026
Prophetic? Thread provides more context.
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Andrew Leahey ⚖️ @esq.social · 29/09/2026
Hmm.
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Andrew Leahey ⚖️ @esq.social · 29/09/2026
I would like to announce that I have abandoned development of my own in-house AI model. It broke containment and ruined a beautiful embroidered throw pillow.
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Andrew Leahey ⚖️ @esq.social · 29/09/2026
The trickle down concerns ring hollow in a country where tens of millions of homeowners already pay an annual tax on their largest asset: property tax. news.bloombergtax.com/tax-insights...
news.bloombergtax.com
California Wealth Tax Trickle-Down Concerns Are Unconvincing
Opinion: Certain arguments against California's proposed 5% levy on the ultrarich ring hollow in a country where tens of millions of homeowners already pay an annual tax on their property, but the con...
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Andrew Leahey ⚖️ @esq.social · 25/09/2026
The phrase "Insulin Lines" floats across my brain.
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Andrew Leahey ⚖️ @esq.social · 22/09/2026
If we're going to be dealing with tariff shenanigans for the foreseeable future, they need an unwind mechanism. One might begin with a look at Section 6416 of the IRC. news.bloombergtax.com/tax-insights...
news.bloombergtax.com
Tariffs Need a Checks-and-Balances System From the Beginning
Opinion: If tariffs are going to remain part of the policy toolkit for this administration, Congress should require any temporary levy to contain an unwinding mechanism from the outset, writes Andrew ...
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Andrew Leahey ⚖️ @esq.social · 21/09/2026
Hardly the most significant issue here, but pairing a Breitling with what looks like a silver dragon bracelet and that ice cream salesman suit should be disqualifying for backup dog catcher.
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Andrew Leahey ⚖️ @esq.social · 21/09/2026
"Helipad ribbon cutting ceremony," like the grand reopening of a toll booth or the inaugural launch of an escalator, isn't something that should ever be in anyone's calendar.
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Andrew Leahey ⚖️ @esq.social · 21/09/2026
1. Everyone says they hate meetings. 2. There are an awful lot of meetings. Therefore: someone is lying and loves meetings.
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Andrew Leahey ⚖️ @esq.social · 21/09/2026
Soon we'll be raiding random remote cabins just looking for stockpiles of fertilizer.
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Andrew Leahey ⚖️ @esq.social · 21/09/2026
The US nearing a deal to secure potash is some serious 19th century nonsense. This should be an announcement made by William Seward. news.bloombergtax.com/daily-tax-re...
news.bloombergtax.com
Trump Says Potash Deal With Belarus in Works Amid Canada Fight
President Donald Trump said the US is working with Belarus to secure more supplies of potash amid a trade fight with Canada, a major supplier of the critical ingredient used in fertilizers.
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Bloomberg Tax @bloombergtax.com · 15/09/2026
Opinion: Policymakers should recognize that separating audit from consulting is only part of the answer in Big Four reform. They must also address misconduct within auditing and ensure those responsible bear financial consequences, writes Andrew Leahey.
bit.ly
KPMG Australia Scandal Shows Misconduct Rules Need Strengthening
Opinion: Policymakers should recognize that separating audit from consulting is only part of the answer in Big Four reform. They must also address misconduct within auditing and ensure those responsible bear financial consequences, writes Andrew Leahey.
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Andrew Leahey ⚖️ @esq.social · 14/09/2026
My Recent Rulemakings Reviewed column (synopsis of the month in federal rulemaking) is up at Yale JREG Notice & Comment. Read it, won't you? My horse needs new shoes. www.yalejreg.com/nc/recent-ru...
yalejreg.com
Recent Rulemakings Reviewed: August 2026 - Yale Journal on Regulation
Recent Rulemakings Reviewed is a monthly quantitative snapshot of federal regulatory activity, drawn from FRTracker—a platform that ingests Federal Register documents and decomposes binding rules into...
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Andrew Leahey ⚖️ @esq.social · 08/09/2026
Even in his fantastical lies he’s useless and a burden on others.
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Bloomberg Tax @bloombergtax.com · 08/09/2026
Utah and California are among at least 10 states targeting residents who register their vehicles through Montana shell companies to evade sales taxes and fees at home.
bit.ly
Utah Takes Montana License Plate Fight to 80,000 Vehicle Owners
Utah and California are among at least 10 states targeting residents who register their vehicles through Montana shell companies to evade sales taxes and fees at home.
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Once Upon A Time On The Internet @newgroundsdoc.newgrounds.com · 01/09/2026
23 YEARS AGO TODAY, @mrweebl.bsky.social posted BADGERS to @Newgrounds.com
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Andrew Leahey ⚖️ @esq.social · 01/09/2026
I’d like to see a Venn diagram of the 30% of folks that think everything is going well and people that eat vegetables and prefer to do so without the fear of their insides melting out of their body.
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Andrew Leahey ⚖️ @esq.social · 01/09/2026
Every CEO of a MNC should have to take the last name of the entity. It’s the “everyone should wear name tags on the street” equivalent for corporations. I don’t want to have to keep track of these people.
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David Ho @davidho.bsky.social · 01/09/2026
Johnny Apple CEO
nytimes.com
John Ternus Replaces Tim Cook as Apple CEO (Gift Article)
Big technology and management changes are greeting John Ternus, whose long-serving predecessor, Tim Cook, will stay on as executive chair.
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Andrew Leahey ⚖️ @esq.social · 01/09/2026
MA rolling stock tax, or: how to create a reverse carbon tax in one easy step. news.bloombergtax.com/tax-insights...
news.bloombergtax.com
Massachusetts Truck Taxes Need Revamp Beyond Adding an Exemption
Opinion: Massachusetts should go beyond a simple trucking tax exemption and redesign the tax so interstate rolling stock is apportioned according to in-state mileage.
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Andrew Leahey ⚖️ @esq.social · 30/08/2026
When it comes to property tax policy, accurate assessments is a necessary but not sufficient condition. A property can be accurately assessed and still price a resident out of their home. Philly looks poised to become a case study of that interplay in action. news.bloombergtax.com/tax-insights...
news.bloombergtax.com
Week in Insights: Philly Home Assessments Raise Taxing Questions
Following Philadelphia’s latest property reassessment, nearly 6,000 homes reportedly increased in assessed value by more than 50%. Of those homes, more than 2,200 doubled in value, with some of the steepest increases found in lower-income neighborhoods.
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Sarah J. Jackson @sjjphd.bsky.social · 29/08/2026
In the 1780s and 90s George Washington kept his Philadelphia-based household staff enslaved despite Pennsylvania’s gradual abolition laws by trafficking them out of the state and back into the state to reset the clock every 6 months despite the fact that he had publicly supported the laws.
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Andrew Leahey ⚖️ @esq.social · 28/08/2026
Why is it when level-headed folks mention the horrors of the Third Reich, they often feel it necessary to throw in the USSR? It feels like a “bad people on both sides” kind of reflexive impulse. Do we have a current, burgeoning Stalinist problem in this country?
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McSweeney's @mcsweeneys.net · 28/08/2026
Please, Hiccabloot! Stop blocking me As I attempt To take the long way FlafffferNOBBLES! Around the house To the fancy rug—the shaggy, fluffy, tummy-friendly rug that’s so hard to clean— So I can puke. www.mcsweeneys.net/articles/i-a...
mcsweeneys.net
I Am a Dog. I Am About to Puke. Where Is the Good Rug?
It’s comin’. It is comin’. FAST. Get To the rug— The good rug— NOW. 8/26/26
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Andrew Leahey ⚖️ @esq.social · 27/08/2026
Agencies change the CFR by writing instructions into the rules they publish — "Amend § 52.2120 by revising paragraph (c)," etc. Those instructions are the agency's own account of what it is changing. frtracker.app/research/whi...
frtracker.app
frtracker.app
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Dan Hon @danhon.com · 27/08/2026
"Gas Prices and GLP-1s Help Power Costco’s Strongest Quarter in Years" is a full-on Snow Crash headline progressivegrocer.com/gas-prices-a...
progressivegrocer.com
Gas Prices and GLP-1s Help Power Costco’s Strongest Quarter in Years
Retailer named surging pharmacy sales, new fuel customers and retail media as drivers for a reported Q3 net income of over $2B
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Techdirt @techdirt.com · 27/08/2026
Meta Just Paid Nearly $17 Billion To Make Sure It Gets To Write The Kid Safety Rules For Every Other Social Media Platform By now... www.techdirt.com/2026/08/26/meta-ju…
techdirt.com
Meta Just Paid Nearly $17 Billion To Make Sure It Gets To Write The Kid Safety Rules For Every Other Social Media Platform
By now you've almost certainly heard the news that Meta has settled with 52 state and local Attorneys General who had sued the company in some form or another over child safety on Meta's platforms. The headlines are all covering the basics: the years-long case these states filed against Meta ends, and Meta pays somewhere...
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Andrew Leahey ⚖️ @esq.social · 27/08/2026
I hope researchers working in these areas are as proud as we in the general public are thankful for their efforts. These are my favorite kinds of stories. When the rest of the news offers nothing uplifting, I seek them out. www.fda.gov/news-events/...
fda.gov
FDA Approves First in Class Targeted Therapy for Metastatic Pancreatic Cancer
The U.S. Food and Drug Administration today approved Rasonque (daraxonrasib), a RAS inhibitor for the most common form of pancreatic cancer—delivering a new treatment option to patients with advanced pancreatic cancer months ahead of schedule.
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Scott Horton @robertscotthorton.bsky.social · 26/08/2026
Trump is an economic illiterate. But Democrats in general have been hesitant to simply say this. About time.
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David at FOIAball @foiaball.com · 26/08/2026
Wanna know something I think would be crazy? It would be crazy if XX-XY Athletics, the apparel firm stoking outrage against the WNBA, had a secret, Koch brothers-aligned, oil rich family fortune behind it. But that would be crazy, right??? www.foiaball.com/p/xx-xy-athl...
foiaball.com
The oil money lurking behind the WNBA outrage
XX-XY Athletics has an interesting paper trail.
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Andrew Leahey ⚖️ @esq.social · 26/08/2026
First-rate reporting by David at FOIAball, as per usual. www.foiaball.com/p/xx-xy-athl...
foiaball.com
The right-wing oil fortune behind the firm stoking WNBA outrage
XX-XY Athletics has an interesting paper trail.
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Andrew Leahey ⚖️ @esq.social · 26/08/2026
Heads up law journals: don’t need any more of the “no” emails. Looking for “yes” now. tyvm
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Andrew Leahey ⚖️ @esq.social · 26/08/2026
A bit concerned TIGTA has been co-opted into this National Fraud Detection Center stuff. www.justice.gov/opa/pr/depar...
justice.gov
Department of Justice Announces Launch of National Fraud Detection Center to Combat Fraud Against Taxpayer-Funded Programs
Today, the U.S. Department of Justice announced the launch of the National Fraud Detection Center (NFDC), a prosecutor-led, multi-agency team designed to investigate the most harmful actors defrauding federal government programs, including illicit actors overseas and those operating fraud schemes across federal programs. The NFDC will bring together law enforcement agencies and
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Andrew Leahey ⚖️ @esq.social · 26/08/2026
Seeing a lot of discourse around AI and assignment creation. I definitely do what I can to make it straightforward to *not* cheat and more difficult *to* cheat, but I’m not giving up on writing assignments entirely. I have more faith in my students than that. Small diatribe incoming.
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derek guy @dieworkwear.bsky.social · 26/08/2026
The most racist, bigoted person you've seen on your timeline who regularly calls for the government to slash funding for charitable causes: "Genuine tears for Dolly Parton passing. She stood for so much."
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Andrew Leahey ⚖️ @esq.social · 25/08/2026
States looking for a route forward after Maryland’s digital ad tax foundered, take heart. It’s doable just boring. news.bloombergtax.com/tax-insights...
news.bloombergtax.com
Maryland’s Digital Ad Tax Defeat Is Teachable Moment for States
Opinion: State taxes on digital advertising aren't necessarily unviable, but Maryland made a harder legal case for itself by seemingly designing a tax around the companies it wanted to pay instead of the activity it wanted to tax.
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Andrew Leahey ⚖️ @esq.social · 25/08/2026
Got some banger quotes in, but they spelled my name wrong. www.afr.com/world/north-...
“It is keyed to the extent to which the administration can aggregate [new laws] and present the package as a pattern of disproportionality in burdening American digital companies. So the risk is cumulative – like a straw breaking a camel’s back,” said Leahy.
For now, Leahy said he expected the Trump administration’s response would be “substantial diplomatic and trade pressure” rather than a tariff by presidential Truth Social decree.
He said the issue might grab Trump’s attention if it were covered in the right-wing media in the United States, but, given News Corp’s support for the incentive, that may be unlikely.
“So if Fox News doesn’t come out against the News Bargaining Incentive, Trump may literally never even hear about it,” said Leahy.
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Andrew Leahey ⚖️ @esq.social · 25/08/2026
Whenever my vanity Google search alert fires off that I’m mentioned by another city council or state house in an anti-data center bill, my heart warms.
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Andrew Leahey ⚖️ @esq.social · 25/08/2026
Interesting finding: The eCFR is the public's authoritative lens into what fed regs say—including what they said on past dates. We found a case where that view lagged: for weeks after an amendment's effective date, eCFR rendering continued to show pre-amendment text. frtracker.app/blog/ecfr-in...
frtracker.app
When the Official Version of the Law Is Late to Its Own Party | FRTracker
A documented case of eCFR incorporation lag (21 CFR § 314.94), verified against the Federal Register and eCFR’s own amendment ledger, with an honest measurement of how often we could and could not obs...
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Andrew Leahey ⚖️ @esq.social · 25/08/2026
Just absolutely sprinting to hell.
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tomwellborn3rd @wellborn.net · 24/08/2026
Congress funded the CDC's Alzheimer's work, the sickle cell and epilepsy data programs and a rape prevention unit, and Vought simply will not release the money. Grassley told him to his face he lacks the authority. The pocket rescission alone took 4.9 billion.
alternet.org
Republicans furious as Trump’s budget director goes 'rogue'
The director of the Office of Management and Budget is infuriating Republican lawmakers by "going rogue" on what appropriations were approved by the House and Senate.
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