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The skepticism the attorney general's filing outlines appears to demonstrate her distrust for Trump given the nature of the case she brought against him and its findings, Bennett Gershman, a Â̾ÞÈËÊÓƵ law professor and former New York prosecutor, told Salon. "After litigating and winning cases involving Trump’s dishonest business practices, including phony charities and a phony college scam, and then winning a $465 [million] lawsuit in which Trump was found [liable] of massive fraud, AG James doesn’t trust anything Trump does or says," Gershman said. "It’s really that simple."

Law Professor Philip G. Cohen writes a piece in the American Bar Association about blocked income and reviewed the decision in 3M Company & Subsidiaries v. Commissioner.

Professor Gershman speaks with CBS News about how more than 500 New Yorkers to be considered as jurors in Trump's "hush money" trial.

Bennett Gershman, a former prosecutor who is a professor at Â̾ÞÈËÊÓƵ Law School studying prosecutorial misconduct, said attorney-client privilege barred Hoovler from disclosing his conversations with the former client.

In Georgia, for example, a 2019 "fetal heartbeat" law, which essentially banned most abortions after six weeks of pregnancy or when prenatal cardiac activity is detected, allowed families to claim an embryo as a dependent on state tax filings. But elsewhere, state tax codes rely on the federal definition of a dependent, which requires a live birth, according to Bridget Crawford, a tax law professor at Â̾ÞÈËÊÓƵLaw School.

Elisabeth Haub School of Law Professor Bennett Gershman speaks to Salon.com about New York Supreme Court Justice Judge Juan Merchan showing "evident exasperation and scorn" as he scolded Trump's legal team over "misleading" claims.

"Judge Merchan showed yesterday that he is going to administer the trial firmly and fairly and is not going to permit Trump and his lawyers to distract, mislead, or play games," Gershman, a Â̾ÞÈËÊÓƵ law professor, told Salon, adding that the judge was "openly impatient and intolerant at the way Trump’s legal team was litigating this case."