Our Boys: Statewide Loyalty to Wisconsin’s Sports Teams

They may be called the Green Bay Packers and the Milwaukee Brewers, but the degree to which major sports teams in Wisconsin are embraced by fans everywhere else in the state is not common in the sports world. These are “our teams” even if they play 100 or 200 miles away.

That’s on exhibit for all the world to see this week with the Packers’ appearance coming up Sunday in the Super Bowl. Fan loyalty to the Packers in Milwaukee, for example, often seems to know little limit, even though the team stopped playing in Milwaukee in the mid-1990s and (dare I say this) from Milwaukee, it is just about the same distance to Soldier Field in Chicago as it is to Lambeau Field in Green Bay.

Much less noted is the degree to which the Brewers are a Wisconsin team.

In an “On the Issues with Mike Gousha” session last week at Eckstein Hall, Rick Schlesinger, the Brewers’ executive vice president for business operations, talked about how important it is for the team to give people who attend games a good experience, and how important out-state fans are to the Brewers.

“We have to draw from not just Milwaukee and southeastern Wisconsin,

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Who Says There Is No Such Thing as a Second Chance?

It has now been several years since the Swiss banking giant UBS found itself in trouble for impeding the IRS and conspiring to defraud the United States. The outcome was a negotiated settlement between the U.S. government and UBS that called for the disclosure of the names of U.S. taxpayers holding money overseas. This result was significant due to the commonly overlooked/ignored filing requirements of U.S. persons that have overseas financial interests.

Any U.S. person who has a financial interest in, or signature authority (or other authority) over, any foreign financial account may have to file a Report of Foreign Bank and Financial Account Form TD.90-22.1 (commonly referred to as an FBAR). The requirement is triggered if the aggregate value of these accounts exceeds $10,000 at any time during a calendar year. Failing to file an FBAR can result in civil and/or criminal penalties. If the failure to file is deemed “willful,” a penalty equal to the greater of $100,000 or 50 percent of the account balance can be imposed for each failure to file. This means that if someone willfully fails to file the form for three years in a row, the penalties can equal an aggregate of 150 percent of the account balances, wiping out the entire account.

Capitalizing on the publicity of an end to Swiss bank secrecy and the severity of the penalties, the IRS offered an amnesty-like voluntary disclosure option for taxpayers to come clean. 

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California Parole May Be Broken, But Federal Courts Cannot Fix It

By some curious coincidence, at about the same time that Jonathan Simon was explaining in his Barrock Lecture yesterday that parole has effectively become unavailable in California in homicide cases, the United States Supreme Court was overturning a pair of Ninth Circuit decisions that would have established a basis for federal-court review of parole denials.

The California parole statute indicates that the state Board of Prison Terms “shall set a release date unless it determines that . . . consideration of the public safety requires a more lengthy period of incarceration.”  According to the California Supreme Court, the statute requires that there be ”some evidence ” in support of a conclusion “that the inmate is unsuitable for parole because he or she currently is dangerous.”  As Simon discussed, this requirement of some evidence of current dangerousness has been applied by the state courts such that the state can justify a parole denial in nearly any case. 

The two cases decided by the Court yesterday in Swarthout v. Cooke (No. 10-333) nicely illustrate Simon’s point. 

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