Torts Today: Trump cannot block tax records - Boston U Law Profs...:
BRIEF OF BOSTON UNIVERSITY SCHOOL OF LAW PROFESSORS SEAN J. KEALY AND JAMES J. WHEATON AS AMICI CURIAE IN SUPPORT OF RESPONDENTS
The thought ran through my mind as I read Donald Trump complaint against the New York District Attorney's subpoena to his accountant firm Mazars. How does Trump claim that these records Cyrus Vance seeks are in fact his? Trump is the sole plaintiff - but he lists as Parties a string of LLC's, Trusts, and Corporations of which is variously the sole ultimate owner, beneficiary, managing member, and ultimate majority owner. Boston University Law Profs Sean Kealy and James Wheaton develop the argument - the entities are distinct from Trump. In his strange complaint he asserts his personal interests and the interests of the office of the President of the United States of America.
Donald Trump has claimed the tax benefits and the immunity from liability that the corporate and LLC forms has given him. He as an individual is distinct from the companies he owns and controls. Having claimed the legal benefits - of, for example the bankruptcy laws - he is estopped from claiming he is identical to them. His business own those records. The companies don't have the privacy interests that a natural person does. It's a matter of state law.
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