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agranato42.bsky.social
PhD candidate in financial economics at Yale; JD ‘24. "We are selling to willing buyers at the current fair market price - so that we may survive." Site: https://sites.google.com/view/andrewgranato/
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This is horrible to post, but I may as well post it. We are essentially shutting down research operations in my group, which is focused on treatments for pediatric brain cancer. I’m a well funded investigator, and there’s no choice. Science can’t function without the stability of NIH

The Department of Justice has cited my life insurance tax article with Ari Glogower in the appeal of this case in the Second Circuit. The case flips the usual sides on which party, the IRS or the taxpayer, wants to say who violated the investor control doctrine. www.bloomberglaw.com/product/blaw...

every day is so shameful

Happy Awad v. AMC Entertainment Holdings, Inc. day to all who celebrate

www.washingtonpost.com/nation/2025/...

Could life insurance, once meant to protect families, now be a tax shelter for the rich? @agranato42.bsky.social, JD (Yale Law School) & Ph.D. Candidate (Yale School of Management) examines cash value policies & tax loopholes. Join @insurancelawctr.bsky.social at 4 PM ET to learn more. | 1/2

Doing double life insurance presentations this week, tomorrow at Mizzou Tax Policy Colloquium and Thursday at the Connecticut Insurance Law Workshop, both available on zoom!

Impact of NIH cut starting to sink in Here's Sen. Katie Britt urging "a smart, targeted approach" in order to protect important research at UA-Birmingham, a top NIH recipient Also, as article notes, the state's largest employer www.al.com/news/2025/02...

the most generous Take is Delaware corporate law presumes that shareholder value maximization is achieved through protection of minority shareholders from controllers and a latest wave of manager-controllers argues that it's themselves who do the maximizing www.nytimes.com/2025/02/08/b...

On Wednesday, February 12th, Ari Glogower (Northwestern Law) & Andrew Granato (Yale) will present their draft paper – “Reforming the Taxation of Life Insurance” – at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

I linked DOGE staffer Marko Elez to a deleted X account that advocated repealing the Civil Rights Act, backed a “eugenic immigration policy,” and wrote, “You could not pay me to marry outside of my ethnicity." He just resigned. www.wsj.com/tech/doge-st...

USAID’s website has been deleted, all that is left is a note saying all personnel are now on administrative leave and personnel outside the US are to be brought home. Completely illegal, no act of congress or even executive order was signed to dismantle the agency

New Exclusive building on Wired's reporting: Musk operatives have already pushed live to production extensive code changes to the Treasury Department payment system which makes 95% of fed govs payments. talkingpointsmemo.com/edblog/musk-...

Today is a big day for US tax policy - it’s the first time you can start your tax return using information the IRS already has about you: directfile.irs.gov This is government efficiency in action

I feel like Catholicism might be the only modern religion where people seem to convert specifically for the purpose of committing apostasy

A paper I have been thinking about a lot is @gelbach.bsky.social's Beyond Transsubstantivity, in which he uses docket data from 500k cases to show that antitrust, patent, environmental tort, and securities cases are the most complex using several different metrics. papers.ssrn.com/sol3/papers....

A casual observation about "is there a serious scholarly argument that the Constitution does not guarantee birthright citizenship" fracas: ultimately, there is no way to stop a political force from generating legal ideas that suit its agenda. The only ultimate check against a legal idea is politics.

There’s always a tax angle www.law360.com/articles/228...

Do I know anyone who has applied for or knows anything about getting a FileandServeExpress fee waiver for DE Chancery?

I often think about the conversation I had with a Philly public defender who told me that there is a rarely used doctrine in Pennsylvania law that says that the lack of a prior criminal conviction is itself grounds for reasonable doubt, which in theory is a impregnable, perpetual criminal defense

If you're interested in the increasingly visible world of insurance markets, UConn's Insurance Law Center hosts a workshop on Zoom. I will be presenting on Feb 13 and a variety of scholars will be presenting throughout the semester. ilc.law.uconn.edu/insurance-la...

news.bloomberglaw.com/business-and...

Fascinating paper by Claudia Goldin on drivers of low fertility in advanced economies. Countries where economic progress outstrips social progress (in particular, gender equality in household division of labour) see the most rapid falls in fertility.. www.nber.org/papers/w33311

YIMBYtown rocks! If you're at all involved in the pro-housing movement (or would like to be) I strongly, strongly recommend attending.

Public health impact of cash transfers here much greater than such effects from UBI pilot studies conducted in the US:

www.governing.com/magazine/a-c...

“new year new me” i say after waking up as a giant cockroach

This flew under the radar in last week's shutdown fight, but Republicans have basically unwound all of Biden's investment in tax enforcement. The CR clawed back $20 billion from the IRS after GOP in Congress revoked another $20 billion last year. If the IRS hasn't spent the money yet, it's gone.

a huge political dividing line on the internet (much less so in actual politics), that is genuinely cross-cutting, is between people who think "bad art with good politics is good" vs. "bad art with good politics is bad"

Dad has perfected the art of falling asleep as a movie starts. He can get it consistently within 5 minutes of the title card. Undefeated.

Pedestrian Observations: Public Transportation and Crime are not About Each Other pedestrianobservations.com/2024/12/24/p...

adulthood is rewatching Home Alone and realizing that the water damage from the Wet Bandits would cost the families so much more money than the value of the stolen items

This is an incredible testament to the loss of local news coverage. A congresswoman disappeared for six months and no one noticed.