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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 · 11h
The staggering amount of "and to think, he could have hurt other people too" in this article is mortifying. The kind of response one might have to dingbat kids throwing a mannequin into traffic rather than, you know, a person left hopeless by this administration losing their life.
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Andrew Leahey ⚖️ @esq.social · 13h
Really takes a hard turn at the end there.
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Andrew Leahey ⚖️ @esq.social · 04/10/2026
What a stupid way to lose game 1.
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Ben K. @benjaminkabak.com · 04/10/2026
What a doofus move
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I'mNotAHRHitter @imnotahrhitter.bsky.social · 04/10/2026
........... Fire Boone
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Stefanie @stefmara.bsky.social · 04/10/2026
AUSTIN WHY????
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Jason Collette @jasoncollette.bsky.social · 04/10/2026
Austin Wells giveth and taketh away
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Spencer Ackerman @attackerman.bsky.social · 04/10/2026
Austin Wells you bozo
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Sam @samlindauer.bsky.social · 04/10/2026
Just monumentally stupid. Also a Boone team signature
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James Hell Brooks @kleinman.bsky.social · 04/10/2026
I've given up on firing Aaron Boone but holy shit we gotta get rid of Luis Rojas
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Andrew Leahey ⚖️ @esq.social · 04/10/2026
Why do these announcers keep referring to Cole as a former ace?
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Andrew Leahey ⚖️ @esq.social · 04/10/2026
The commercials during baseball just keep getting weirder.
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Andrew Leahey ⚖️ @esq.social · 03/10/2026
Reckon its pronounced FAS-COM or FASH-COM?
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hammancheez but spooky @hammancheez.bsky.social · 01/10/2026
Yall wanna see a 2 hour old highland cow
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Andrew Leahey ⚖️ @esq.social · 30/09/2026
That last bit is a use case I’m genuinely excited to see the fruits of.
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Andrew Leahey ⚖️ @esq.social · 30/09/2026
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 · 30/09/2026
static.klipy.com
Mr Burns Mr Burns Dancing
ALT: Mr Burns Mr Burns Dancing
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Andrew Leahey ⚖️ @esq.social · 30/09/2026
If and only if Post comes out with a new cereal called Nasal Drip.
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Andrew Leahey ⚖️ @esq.social · 30/09/2026
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 · 30/09/2026
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 · 30/09/2026
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 · 30/09/2026
If all the other details were true but the banner under which the perpetrators gathered was different, there’d be nothing that could stop the public furor. No one that even looked like they might associate with the group would be safe.
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Andrew Leahey ⚖️ @esq.social · 30/09/2026
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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Andrew Leahey ⚖️ @esq.social · 29/09/2026
Oops, I see Helen already did that one. Well, that still works!
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Andrew Leahey ⚖️ @esq.social · 29/09/2026
He'll be calling Elon to Grok-ify this thing in no time.
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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
static.klipy.com
Oh Dear You'Re Right My Melody
ALT: Oh Dear You'Re Right My Melody
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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
I still can't believe they did - though it is telling there is nary a mention on the dot com. I'm assuming they aren't reporting on it on TV either.
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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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