What better way is there to train someone how to fight a fire, then sending them into a burning house–under controlled circumstances, mind you–to do just that?  Experiencing the (almost) real thing is certainly better than reading about a meth lab explosion, theorizing about what might happen and things a good firefighter might do, after all.  And certainly, the selfless homeowner should be entitled to a charitable deduction for the furtherance of this great public good.  Not so fast, says the IRS.  Homeowners may be moved to do this because they intend to build a new house, and they need that old one gone.  Any idea what demolition costs are these days?  By donating the structure to the local fire department, they get essential training and the homeowner gets an empty lot–and a charitable tax deduction to boot.  And therein lies the problem, says the IRS:  when you make a charitable donation, you can't get anything of value in return.  In this case, the homeowner got a free demolition.  And since the homeowner would've had to pay someone to get rid of it, the home actually has negative value.  Plus, the homeowner is only letting firefighters use the property–not donating it in full.  Man, that IRS is no fun at all.  The IRS hasn't issued in pronouncements yet, but is challenging deductions in court, according to a t least one news account.

The International Criminal Court (ICC) recently launched the ICC Weekly Update containing detailed happenings of the past week and "case-related judicial work of the Court." PDF versions of current and back issues are available here.

Today at noon in LRC classroom 132 the reference librarians will host a skills review for 1Ls nervous about researching the issues in their open memo.  Come check it out!