After identifying an ambiguity in the recently enacted Tax Cuts and Jobs Act regarding the tax treatment of patent sales by their creators, Professor Deborah Geier was asked to do a guest blog posting on the issue by Professor Leandra Lederman of the University of Indiana at Bloomington, host of The Surly Subgroup blog. In the course of her blog post, Professor Geier also couldn’t help but muse whether the Conference Committee’s decision to drop the House bill’s proposed repeal of favorable tax treatment for sellers of musical works by their composer had anything to do with the fact that Finance Committee Chair Orrin Hatch composes songs. <grin> You can read the blog post here.