Legal News for Thurs 1/23 - Trump's Energy Emergency Order, Cornell's Lawsuit Over Wi-Fi 5 and 6, Bob Menendez Loses Bid for New Trial and the Need for Sales Tax Simplification

Minimum Competence

This Day in Legal History: Poll Tax Abolished

On January 23, 1964, the 24th Amendment to the United States Constitution was ratified, marking a pivotal moment in the fight for civil rights and voting equality. This amendment abolished the use of poll taxes in federal elections, a practice that had long been used to disenfranchise low-income and minority voters, particularly African Americans. Poll taxes required individuals to pay a fee to vote, which many could not afford, effectively barring them from participating in the democratic process.

The amendment’s ratification was part of a broader civil rights movement aiming to dismantle systemic barriers to equality. Although the 15th Amendment prohibited racial discrimination in voting, mechanisms like poll taxes, literacy tests, and other discriminatory practices were used to suppress African American voters, especially in the South. The 24th Amendment directly confronted one of these tools of disenfranchisement, removing a significant obstacle to equal voting rights.

Its passage was not universally supported and faced resistance from states that benefitted from voter suppression. However, the amendment signaled a growing federal commitment to civil rights reforms. Following its ratification, court cases like Harper v. Virginia Board of Elections in 1966 extended the prohibition of poll taxes to state elections, solidifying the impact of the amendment across all levels of government.

The elimination of the poll tax was a vital step in creating a more inclusive democracy. It underscored the principle that access to voting should not depend on one’s economic status, reinforcing the idea that the right to vote is fundamental and universal.

President Trump’s declaration of a national energy emergency, aimed at accelerating oil and gas projects, is expected to withstand legal challenges, according to experts. The order invokes the National Emergencies Act, granting broad presidential powers to expedite energy project approvals. Courts are unlikely to overturn the emergency designation due to the law’s lack of a clear definition of “emergency” and historical judicial deference to such declarations. However, the order’s implementation could face significant legal scrutiny

The directive requires federal agencies to identify laws and regulations that could streamline permitting for projects, including drilling, pipeline construction, and refining. Environmental statutes like the Clean Water Act and Endangered Species Act could be impacted, sparking concerns over weakened protections. Legal battles are anticipated over specific agency actions, such as regulatory rollbacks or lease approvals, rather than the emergency declaration itself.

The involvement of the National Security Council in justifying regulatory changes may bolster the administration’s defense in court, as judges often defer to national security claims. Environmental groups have criticized the move but are waiting to challenge concrete actions taken under the order. Market forces and industry strategies, such as energy companies’ focus on shareholder returns, will also influence the pace of oil and gas production growth.

Trump US energy emergency order should withstand court challenges | Reuters

Cornell University has filed lawsuits against AT&T and Verizon in federal court in Texas, alleging infringement of two patents related to Wi-Fi technology. The patents, granted to Cornell in 2010 and 2011, were developed by two engineering professors and involve innovations to improve Wi-Fi signal strength and efficiency in devices compatible with Wi-Fi 5 and Wi-Fi 6 standards. The university claims the telecom companies infringe these patents through the manufacture and sale of Wi-Fi-enabled products, including smartphones and routers.

Cornell seeks monetary damages and injunctions to stop the alleged infringement. The cases are filed under separate docket numbers for AT&T and Verizon in the U.S. District Court for the Eastern District of Texas. Both companies and the university have not provided immediate comments on the litigation.

Cornell University sues AT&T, Verizon over Wi-Fi patents | Reuters

Former New Jersey Senator Bob Menendez has lost his bid for a new trial following his corruption conviction. Menendez argued that jurors improperly reviewed unredacted evidence during deliberations, which his defense team claimed unfairly linked him to accusations of accepting bribes in exchange for facilitating military aid to Egypt. U.S. District Judge Sidney Stein rejected the request, stating that the defense shared responsibility for not identifying the unredacted material and that it likely did not influence the jury's decision.

The ruling clears the way for Menendez's sentencing next week, where prosecutors are seeking a 15-year prison term. Menendez, convicted on all 16 counts last July, including acting as an agent for a foreign government, allegedly accepted bribes such as gold, cash, and a luxury car in exchange for political favors, including aid to Qatar. Menendez's lawyers argue for a sentence of no more than 2¼ years. He served 18½ years in the Senate and previously chaired the Senate Foreign Relations Committee.

Former NJ senator Menendez loses bid for new trial after saying error tainted conviction | Reuters

In a piece I wrote for Forbes yesterday, I argue New Jersey’s proposal to eliminate the 200-transaction threshold for economic nexus is a welcome step toward simplifying sales and use tax compliance. This outdated mechanism, derived from the Supreme Court’s decision in South Dakota v. Wayfair, was intended to ensure out-of-state sellers contributed their fair share. However, it has created unnecessary burdens, especially for small businesses, which must navigate a labyrinth of state-specific rules for both revenue and transaction counts. The inconsistency across states adds to the complexity for remote sellers.

New Jersey’s approach to tie tax collection responsibility solely to gross revenue—requiring collection only for sellers exceeding $100,000—represents a smarter, more equitable model. It aligns taxation with actual economic impact and removes arbitrary transaction thresholds. This eliminates a glaring loophole where high-value but fewer transactions escape tax liability while lower-value, high-volume transactions bear the burden. Simplifying compliance frameworks in this way eases administrative challenges for businesses, particularly those lacking dedicated tax resources.

On a broader scale, New Jersey’s move highlights the need for uniformity in sales tax laws. The patchwork of state-specific thresholds creates barriers to interstate commerce and drives up compliance costs for sellers. A consistent revenue-only threshold nationwide would modernize tax systems to reflect the realities of e-commerce, replacing rules designed for brick-and-mortar operations.

If adopted, New Jersey’s policy could set a precedent for other states, as economic pressures push legislatures to secure steady revenue streams. A shift to revenue-based thresholds could reduce friction, lower compliance costs, and pave the way for a fairer, more streamlined sales tax landscape in 2025 and beyond.

Say Goodbye To Sales Tax Headaches? Sales And Use Tax Simplification

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