| Author | Title | Citation | Document Type | Case Status | Summary | Year | Relevancy |
| Rodney A. Smolla |
§ 23:2.creation of First Amendment Standards for Libel-facts and Holding of the New York Times Case |
Smolla & Nimmer on Freedom of Speech § 23:2 (NO Date) |
Law Review Articles and Other Secondary Sources |
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The New York Times case arose out of the struggle for racial equality in the South. On February 29, 1960, Dr. Martin Luther King, Jr., was arrested on trumped-up charges involving two counts of perjury in connection with the filing of his Alabama state income tax return. On March 19, 1960, three weeks after King's arrest, the New York Times ran an... |
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| William F. Patry |
§ 25:39.the Shaky Foundation of Modern Customary International Law (Cil)-sources of Authority for Cil |
Patry on Copyright (NO Date) |
Law Review Articles and Other Secondary Sources |
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We begin with the Western Maid positivist requirement that domestic law be grounded in the command of a sovereign, and the constitutional imperative that federal judges not make law without authorization from such a command. Lacking these two requirements, modern customary international law cannot be treated as law in the United States. Modern... |
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| Ann Taylor Schwing |
§ 25:63.tolling for Persons Disabled or Affected by War or Great Cruelty |
CAAFDEF Expert Series 25:63 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Section 354 of the Code of Civil Procedure provides: When a person is, by reason of the existence of a state of war, under a disability to commence an action, the time of the continuance of such disability is not part of the period limited for the commencement of the action whether such cause of action shall have accrued prior to or during the... |
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| Laurence F. Casey, Revised and Supplemented by Edward J. Smith |
§ 3:08.55.filing of Returns-frivolous Return Positions |
CASEY Casey Federal Tax Practice A Treatise of the Laws and Procedures Governing the Assessment and Litigation of 3:08.55 Federal Tax (NO Date) Liabilities |
Law Review Articles and Other Secondary Sources |
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The Service has released a warning regarding what it says is a promoted position that United States tax applies only to income from certain foreign activities. The claim is based on Sections 861 through 865, and Regulation § 1.861-8. The Service points out that these provisions govern how income is sourced (as domestic or foreign) for the... |
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| Rodney A. Smolla |
§ 3:17.standing to Sue under the Fair Housing Act-constitutional and Statutory Standing-summary |
FCIVRTACTS Federal Civil Rights Acts 3:17 (NO Date) |
Law Review Articles and Other Secondary Sources |
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In combination, Trafficante, Gladstone, and Havens create a generous standing doctrine under the Fair Housing Act, a doctrine that requires a finding of standing to the full extent permitted by Article III of the Constitution. Lower courts accordingly have tended to be expansive in granting standing under the Act, including cases of noneconomic... |
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| Laurence F. Casey, Revised and Supplemented by Edward J. Smith |
§ 3:36.selection of Returns for Examination |
CASEY Casey Federal Tax Practice A Treatise of the Laws and Procedures Governing the Assessment and Litigation of 3:36 Federal Tax (NO Date) Liabilities |
Law Review Articles and Other Secondary Sources |
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The Internal Revenue Service has stated that the usual reason for selecting a tax return for examination is to verify the correctness of income, exemptions, or deductions that have been reported on the return. Returns are primarily selected for examination by use of a computer program known as the Discriminant Function System (DIF). The DIF process... |
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| Richard D. Freer and, Edward H. Cooper |
§ 3531.10citizen Suits |
FPP Federal Practice and Procedure (Wright & Miller) 3531.10 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Standing doctrines reflect in many ways the rule that neither citizens nor taxpayers can appear in court simply to insist that the government and its officials adhere to the requirements of law. This rule is indeed the central foundation of the doctrines that have been elaborated in earlier sections. Because of this prior discussion, little need be... |
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| Richard D. Freer and, Edward H. Cooper |
§ 3534.2political Questions-foreign Affairs and Indian Tribes |
FPP Federal Practice and Procedure (Wright & Miller) 3534.2 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Matters dealing with foreign affairs constitute one of the areas in which courts regularly recognize a very broad latitude in the political branches. It has been said that [t]he conduct of the foreign relations of our Government is committed by the Constitution to the Executive and Legislativethe politicalDepartments of the Government, and the... |
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| Arthur H. Boelter |
§ 4:125.injunction Against Future Preparer Activities |
Tax Penalties and Interest § 4:125 (NO Date) |
Law Review Articles and Other Secondary Sources |
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The issuance of an injunction against future return preparation activities is within the discretion of the court. Even where a court finds that a preparer has continually or repeatedly disregarded rules and regulations related to the Code, a court may decline to issue a blanket injunction. A blanket injunction is warranted where the government can... |
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| Joni Larson, LL.M. |
§ 49b:10.priorities |
MERTENS Mertens Law of Federal Income Taxation 49B:10 (NO Date) |
Law Review Articles and Other Secondary Sources |
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In 2002, the Service identified six areas of priorities it uses in its auditing: Offshore Credit Cards. The Service received court approval to issue third party summonses to the major credit card issuers to obtain information on credit cards issued by banks in certain tax havens. It also issued summonses to a number of United States businesses and... |
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§ 5:4.race-discriminatory Application of Law |
GOVDISCRIM Government Discrimination: Equal Protection Law and Litigation 5:4 (NO Date) |
Law Review Articles and Other Secondary Sources |
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The most celebrated equal protection violation cases in recent years have been those challenging the discriminatory impact of facially neutral laws. The problems of proof of such discrimination are discussed in § 3:4, supra. Although laws with such disparate impact are often invalidated under statutory standards, most constitutional challenges are... |
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| Arthur H. Boelter and Hertsel Shadian, with contributions by Nick Preusch |
§ 5:49.frivolous |
Tax Preparer Penalties and Circular 230 Enforcement § 5:49 (NO Date) |
Law Review Articles and Other Secondary Sources |
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The questions of the constitutionality of I.R.C. § 6702, as well as to what is considered frivolous, are the issues which have arisen most. The return that does not contain sufficient information to calculate the tax is generally clear on its face. With regard to what is considered frivolous, the district court in Gimelli v. United States, set... |
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§ 6:36.new York Times v. Sullivan: Bringing the First Amendment to Bear on Defamation Law |
RIGHTSLIAB Rights and Liabilities in Media Content: Internet, Broadcast, and Print 6:36 (NO Date) |
Law Review Articles and Other Secondary Sources |
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New York Times Co. v. Sullivan is the starting point for all modern discussion concerning the American law of defamation. The case revolutionalized the law of defamation by holding for the first time that the traditional tort rules governing the law of libel were subject to the overriding constraints of the first amendment. In the years since the... |
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| Arthur H. Boelter and Hertsel Shadian, with contributions by Nick Preusch |
§ 6:39.injunction Against Future Preparer Activities |
Tax Preparer Penalties and Circular 230 Enforcement § 6:39 (NO Date) |
Law Review Articles and Other Secondary Sources |
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The issuance of an injunction against future return preparation activities is within the discretion of the court. Even where a court finds that a preparer has continually or repeatedly disregarded rules and regulations related to the Code, a court may decline to issue a blanket injunction. A blanket injunction is warranted where the government can... |
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| Robert Ramsey |
§ 8:7.in re Seaman |
46A New Jersey Practice Series TM 8:7 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Judges 11(5.1) Judges 11(7) Matters of judicial discipline brought before Supreme Court on presentment of Advisory Committee on Judicial Conduct receive de novo review of record and are subject to clear and convincing standard of proof. Judges 11(7) Clear-and-convincing evidence, respecting standard applicable in Supreme Court's review of... |
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| Robert Ramsey |
§ 8:7.in re Seaman |
46A New Jersey Practice Series TM 8:7 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Judges 11(5.1) Judges 11(7) Matters of judicial discipline brought before Supreme Court on presentment of Advisory Committee on Judicial Conduct receive de novo review of record and are subject to clear and convincing standard of proof. Judges 11(7) Clear-and-convincing evidence, respecting standard applicable in Supreme Court's review of... |
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| Francis C. Amendola, J.D.; Joseph Bassano, J.D.; John Bourdeau, J.D.; M. Elaine Buccieri, J.D.; James Buchwalter, J.D.; Michael N. Giuliano, J.D.; Lonnie E. Griffith, Jr., J.D.; Eleanor L. Grossman, J.D., of the staff of the National Legal Research Group, |
§ 800.necessity of Implementing Legislation-"Badges and Incidents" of Slavery |
CJS Corpus Juris Secundum 800 (NO Date) |
Law Review Articles and Other Secondary Sources |
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The purpose of the Thirteenth Amendment was not merely to abolish the physical cruelties of slavery but also to eradicate the badges and incidents of slavery. Although the provisions of the Amendment, standing alone, have not been held to reach the badges and incidents of slavery, under the Amendment's enabling clause, Congress has the power to... |
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§ 81:2.kansas No-fault Summary |
AUTOLIAINS § 81:2 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Coverage Required Automobile liability and PIP coverages are compulsory. Penalties The operation of a motor vehicle not covered by complying insurance constitutes a Class B misdemeanor. A second offense within three years constitutes a Class A misdemeanor. Sec. 40-3104(e). Failure to continuously maintain complying coverage in effect may result in... |
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§ 81:2.kansas No-fault Summary |
AUTOLIAINS § 81:2 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Coverage Required Automobile liability and PIP coverages are compulsory. Penalties The operation of a motor vehicle not covered by complying insurance constitutes a Class B misdemeanor. A second offense within three years constitutes a Class A misdemeanor. Sec. 40-3104(e). Failure to continuously maintain complying coverage in effect may result in... |
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| Mark Lee Levine, Libbi Levine Segev |
§ 871.introduction |
Real Estate Transactions--Tax Planning And Consequences § 895 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Tax motive is important; the concept permeates the tax law. This Chapter discusses and evaluates situations which involve tax motives and the tax importance of the same in planning the transaction. if I understand the Commissioner, he wishes us to consider that these deeds may have been a preliminary step in a reprehensible scheme to lessen ... |
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| Mark Lee Levine, Libbi Levine Segev |
§ 895.frivolous Tax Arguments |
Real Estate Transactions--Tax Planning And Consequences (NO Date) |
Law Review Articles and Other Secondary Sources |
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Frivolous Arguments to Avoid Tax: For an excellent article providing a summary of some frivolous arguments that have been made relative to avoiding paying Federal income tax, see the article by Wittenbach, James, A Synopsis of The Truth About Frivolous Tax Arguments', Tax Notes 977 (August 30, 2004). In this article, Mr. Wittenbach summarized... |
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§ 89tort Induced by Fraud |
Restatement of the Law - Restitution § 89 (1937) (October 2019 Update) |
Law Review Articles and Other Secondary Sources |
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A person who is induced by the fraud of another to believe that his conduct is lawful and in reliance upon that belief does an act because of which both are liable in tort, is entitled to indemnity from the other for expenditures properly made in the discharge of such liability if, as between the two, his reliance was justifiable. a. A person who,... |
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§ 902interstate Claims and Remedies |
Restatement of the Law - The Foreign Relations Law of the United States § 902 (1987) (October 2019 Update) |
Law Review Articles and Other Secondary Sources |
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(1) A state may bring a claim against another state for a violation of an international obligation owed to the claimant state or to states generally, either through diplomatic channels or through any procedure to which the two states have agreed. (2) Under Subsection (1), a state may bring claims, inter alia, for violations of international... |
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§ 907private Remedies for Violation of International Law: Law of the United States |
Restatement of the Law - The Foreign Relations Law of the United States § 907 (1987) (October 2019 Update) |
Law Review Articles and Other Secondary Sources |
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(1) A private person having rights against the United States under an international agreement may assert those rights in courts in the United States of appropriate jurisdiction either by way of claim or defense. (2) A private person having rights against a foreign state under an international agreement of the United States may assert those rights... |
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¶ 100,422 Robert C. Heard, Plaintiff, v. Commonwealth of Massachusetts, Massachusetts Rehabilitation Commission Defendant. |
Labor Labor & Employment Law 100422 (NO Date) |
Law Review Articles and Other Secondary Sources |
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U.S. District Court, D. Massachusetts ROBERT C. HEARD, Plaintiff, v. COMMONWEALTH OF MASSACHUSETTS, MASSACHUSETTS REHABILITATION COMMISSION Defendant. CIVIL ACTION NO. 02-12498-DPWMEMORANDUM AND ORDERAug. 11, 2003 Plaintiff Robert Heard brings this suit against Massachusetts Rehabilitation Commission (MRC), alleging race and age discrimination in... |
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| Bittker & Lokken |
¶ 110.3 Tax Return Preparers |
FTXIEG Federal Taxation of Income, Estates and Gifts 110.3 (NO Date) |
Law Review Articles and Other Secondary Sources |
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For 2016, approximately 80 million individual income tax returns, more than one half of all returns filed for the year, were signed by paid preparers. The IRS urges taxpayers to choose tax return preparer wisely. During its fiscal year 2018, the IRS initiated 224 investigations of potential preparer fraud and made 177 recommendations of... |
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| Bittker & Lokken |
¶ 118.8 Res Judicata, Collateral Estoppel, and Other Forms of Estoppel |
FTXIEG Federal Taxation of Income, Estates and Gifts 118.8 (NO Date) |
Law Review Articles and Other Secondary Sources |
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A final judgment on the merits in an income tax case generally settles tax liability for the taxable year or years at issue, not merely the validity of the particular claims litigated in the case. Similarly, estate or gift tax liability for a decedent's estate or calendar year is finally determined by the judgment in an estate or gift tax case. A... |
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| Morton Denlow |
¶ 119,389 Cherrie L. Gage, Plaintiff, v. Metropolitan Water Reclamation District of Greater Chicago, Defendant. |
Labor Labor & Employment Law 119389 (NO Date) |
Law Review Articles and Other Secondary Sources |
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IN THEU.S. District Court, N.D. Illinois CHERRIE L. GAGE, Plaintiff, v. METROPOLITAN WATER RECLAMATION DISTRICT OF GREATER CHICAGO, Defendant. Case No: 02 C 9369 Magistrate Judge Morton Denlow This case comes before this Court on motions in limine filed by the parties in preparation for trial. The plaintiff, Cherrie L. Gage (Plaintiff or Gage),... |
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¶ 163,178 Geoving Joseph Gerard, Plaintiff-appellant, v. Board of Regents of the State of Georgia, Georgia Institute of Technology, Defendants-appellees, Georgia Tech Research Institute, Georgia Tech Research Corporation, Defendants. |
Labor Labor & Employment Law 163178 (NO Date) |
Law Review Articles and Other Secondary Sources |
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GEOVING JOSEPH GERARD, PlaintiffAppellant, v. BOARD OF REGENTS OF THE STATE OF GEORGIA, GEORGIA INSTITUTE OF TECHNOLOGY, DefendantsAppellees, GEORGIA TECH RESEARCH INSTITUTE, GEORGIA TECH RESEARCH CORPORATION, Defendants. No. 0815400 NonArgument Calendar.United States Court of Appeals, Eleventh Circuit. April 24, 2009. [EDITOR'S NOTE: This case... |
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¶ 21,833 in the Matter of Luizzi. |
Comm. Commodity Futures Law Reports 21833 (NO Date) |
Law Review Articles and Other Secondary Sources |
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In the Matter of Luizzi. ¶ 21,833. U.S. Commodity Futures Trading Commission. No. 78-53.January 27, 1981. Opinion in full text. On June 14, 1978, an administrative complaint initiating this proceeding was filed against respondent Anthony Luizzi and on August 18, 1978 an amended complaint was filed. As amended, the complaint charged that Mr. Luizzi... |
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