Author | Title | Citation | Document Type | Case Status | Summary | Year | Relevancy |
Michelle E. Lyons |
World Conference Against Racism: New Avenues for Slavery Reparations? |
35 Vanderbilt Journal of Transnational Law 1235 (October, 2002) |
Law Review Articles and Other Secondary Sources |
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The reparations movement has had a long and tumultuous history, as past attempts to obtain equitable relief have failed through common law, international law, legislation, and constitutional law. However, recent developments in these areas have pushed the reparations movement to the forefront. For example, Farmer-Paellmann v. Fleetboston Financial... |
2002 |
Most Relevant |
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Notice of Motion and Motion of Plaintiff for Request and Order for Judicial Notice of Citizenship Not Verified; Memorandum and Declaration; Reparations and Repatriation |
(4/23/2002) |
Trial Court Documents |
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Federal Rules of Evidence Manuel,Article II, judicial Notice. Rule 201. Chief Judge: Robert Holmes Bell Plaintiff's Plea To no jurisdiction Based On The International Law Crime / Treaty... |
2002 |
Most Relevant |
Lee A. Harris |
Political Autonomy as a Form of Reparations to African-americans |
29 Southern University Law Review 25 (Fall 2001) |
Law Review Articles and Other Secondary Sources |
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I. INTRODUCTION For good reason, there has been little writing on reparations for African-Americans. After all, the notion of African-Americans receiving payment in cash is preposterous ; the argument for affirmative action as a form of reparations for African-Americans--an argument for payment in kind--is unconstitutional ; and, the idea of... |
2001 |
Most Relevant |
Natasha Parassram Concepcion |
Reparations for African-americans |
8 Human Rights Brief 16 (Winter, 2001) |
Law Review Articles and Other Secondary Sources |
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The issue of paying reparations to descendants of African-American slaves has been a controversial one within the United States. As reported in Volume 7, Issue 3 of the Human Rights Brief, Professor Adrienne Davis, a member of the Reparations Litigation Committee established by the National Coalition of Blacks for Reparations in America (N'COBRA),... |
2001 |
Most Relevant |
Joseph P. Nearey |
Seeking Reparations in the New Millennium: Will Japan Compensate the "Comfort Women" of World War Ii? |
15 Temple International and Comparative Law Journal 121 (Spring 2001) |
Law Review Articles and Other Secondary Sources |
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The Japanese government faces great condemnation for its failure to make any significant reparations to the women it forced into sexual slavery during the Second World War. The Japanese Imperial Army forced an estimated 200,000 women, primarily from the countries of China, Korea, and the Philippines, to serve as comfort women for the army from... |
2001 |
Most Relevant |
Menachem Z. Rosensaft , Joana D. Rosensaft |
The Early History of German-jewish Reparations |
25 Fordham International Law Journal L.J. 1 (2001) |
Law Review Articles and Other Secondary Sources |
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The tremendous catastrophe that befell European Jewry during the Holocaust is universally recognized as immeasurable in scope. Millions were murdered, thousands of Jewish communities were decimated, and at the end of the Second World War, several hundred thousand surviving Jews had become homeless refugees, or Displaced Persons (DPs). In addition... |
2001 |
Most Relevant |
Darcie L. Christopher |
Jus Cogens, Reparation Agreements, and Holocaust Slave Labor Litigation |
31 Law and Policy in International Business 1227 (Summer, 2000) |
Law Review Articles and Other Secondary Sources |
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This Note discusses several issues involved in litigation concerning gross human rights violations. Specifically, it addresses human rights violations so serious they are included among those violations viewed as jus cogens: peremptory norms of international law from which no derogation is permitted. Two recent decisions in the District Court for... |
2000 |
Most Relevant |
Anthony E. Cook |
King and the Beloved Community: a Communitarian Defense of Black Reparations |
68 George Washington Law Review 959 (July/September,) |
Law Review Articles and Other Secondary Sources |
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Much to the surprise and dismay of many, Dr. Martin Luther King, Jr. advocated that America pay reparations to black Americans for the unpaid wages of slavery. This paper argues that King's call for reparations is wholly consistent with his conception of a Beloved Community, a socio-spiritual vision of a transformed America. As a communitarian who... |
2000 |
Most Relevant |
Harold S. Peckron |
Reparation Payments--an Exclusion Revisited |
34 University of San Francisco Law Review 705 (Summer 2000) |
Law Review Articles and Other Secondary Sources |
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The spectre, or ghost, is one of the protagonists of our age. A ghost is always in between, neither wholly alive nor wholly dead. It haunts our memory today, yet it is past. IT HAUNTS OUR memory . . . yet it is past. This phrase aptly describes the nature of reparation payments. Generally, these payments have been made to the survivors of... |
2000 |
Most Relevant |
Milner S. Ball |
Reparations and Repentance: a Response to Professor Cook |
68 George Washington Law Review 1015 (July/September,) |
Law Review Articles and Other Secondary Sources |
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Professor Anthony Cook is well-known as an interpreter of Dr. Martin Luther King, Jr. Of the several themes that he pursues in his symposium offering, one that lies at the heart of his article is the welcome reminder that Dr. King's work and vision were singular. Professor Cook thoughtfully proposes that Dr. King engaged in dialogue with both... |
2000 |
Most Relevant |
Donald Aquinas Lancaster, Jr. |
The Alchemy and Legacy of the United States of America's Sanction of Slavery and Segregation: a Property Law and Equitable Remedy Analysis of African American Reparations |
43 Howard Law Journal 171 (Winter 2000) |
Law Review Articles and Other Secondary Sources |
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In the early to mid-1800s in Randolph County, Alabama, a brother and sister are slaves. Ruben, date of birth unknown, and Maryann, born in 1850, are the ancestors to generations of the Lancaster clan. Ruben, with wife Lydia, would sire one child, Henry Lancaster, on the eve of emancipation. Henry would beget 19 children with his wife Charlotte... |
2000 |
Most Relevant |
Anthony Gifford |
The Legal Basis of the Claim for Slavery Reparations |
27-SPG Human Rights 16 (Spring, 2000) |
Law Review Articles and Other Secondary Sources |
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Reparation, according to the Shorter Oxford Dictionary, means the action of making amends for a wrong done; amends; compensation. In international law, it means that when a country has committed an international crime such as the invasion of another country or the genocide of a people, it must make amends to the victims, including the... |
2000 |
Most Relevant |
ART ALCAUSIN HALL |
There Is a Lot to Be Repaired Before We Get to Reparations: a Critique of the Underlying Issues of Race That Impact the Fate of African American Reparations |
2 Scholar: St. Mary's Law Review on Minority Issues 1 (2000) |
Law Review Articles and Other Secondary Sources |
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I. Introduction. 2 II. Background. 11 A. Reparations in the United States: Native Americans. 13 B. Reparations in the United States: Japanese Americans. 14 C. Reparations in Germany. 16 D. History of African American Reparations. 17 E. Present Efforts Toward African American Reparations: Congress and the Courts. 19 III. White America. 22 A. Lack of... |
2000 |
Most Relevant |
W. Burlette Carter |
True Reparations |
68 George Washington Law Review 1021 (July/September,) |
Law Review Articles and Other Secondary Sources |
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Not surprisingly, Professor Anthony Cook delivers a provocative piece, one that follows the tradition of his other scholarship illuminating the world of Dr. Martin Luther King, Jr. He also joins a number of notable African American commentators, including U.S. Representative John Conyers and Randall Robinson, President of TransAfrica, in advocating... |
2000 |
Most Relevant |
Mark D. Myers |
When Sorry Isn't Enough: the Controversy over Apologies and Reparations for Human Injustice. Edited by Roy L. Brooks, New York and London: New York University Press, 1999. Pp. Xx, 513. $22.95 (Paper). |
36 Stanford Journal of International Law 187 (Winter 2000) |
Law Review Articles and Other Secondary Sources |
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This work very ambitiously takes on the subject of apologies and reparations for atrocities. Even limiting the subjects covered, as Brooks does, to a few better-known instances of atrocities for which a serious effort at apologies and/or reparations has been made, this subject area could easily fill an entirebookshelf, if not a small library.... |
2000 |
Most Relevant |
Shari Heather Motro |
When Sorry Isn't Enough: the Controversy over Apologies and Reparations for Human Injustice. Edited by Roy L. Brooks. New York: New York University Press, 1999. Pp. Xx, 536. $60.00 (Cloth), $22.95 (Paper). |
32 New York University Journal of International Law & Politics 830 (Spring 2000) |
Law Review Articles and Other Secondary Sources |
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My ambition, writes editor Roy L. Brooks in his preface to When Sorry Isn't Enough, is to provide readers with an intellectual and informational foundation to understand the controversy over redressing human injustice and to pursue on their own further investigation into the ugly side of human nature. But the book's title reveals his goals more... |
2000 |
Most Relevant |
Saul Levmore |
Changes, Anticipations, and Reparations |
99 Columbia Law Review 1657 (November, 1999) |
Law Review Articles and Other Secondary Sources |
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Conventional views of legal change emphasize the values of certainty and reliance, and are therefore hostile to explicitly retroactive laws. Contemporary scholarship, however, allows that a policy of aggressive legal change, with no compensation for new losers, can encourage socially useful steps in anticipation of change. Professor Levmore... |
1999 |
Most Relevant |
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Holocaust Survivors File Suits Against German and Austrian Banks in Sd Ny Holocaust Reparations |
8 Andrews Insurance Coverage Litigation Report 234 (3/19/1999) |
Law Review Articles and Other Secondary Sources |
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Alleging forced slave labor and illegal conversion of assets, survivors of Nazi Germany's holocaust have filed two proposed class actions in New York federal court seeking reparations and damages from several German and Austrian banks. Elkan et al. v. Creditanstalt AG et al., No. 99-CV-0387 (SD NY, complaint filed Jan. 15, 1999); Duveen v. Deutsche... |
1999 |
Most Relevant |
Tuneen E. Chisolm |
Sweep Around Your Own Front Door: Examining the Argument for Legislative African American Reparations |
147 University of Pennsylvania Law Review 677 (January, 1999) |
Law Review Articles and Other Secondary Sources |
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As a world leader emphasizing the need for international relations grounded upon democracy and human rights, the United States has yet to face the dilemma of how to deal with its own past and its most egregious historical injustices, an obvious example being the legacy of slavery. The current state of race relations in America is charged with... |
1999 |
Most Relevant |
Melissa Cole |
The Color-blind Constitution, Civil Rights-talk, and a Multicultural Discourse for a Post-reparations World |
25 New York University Review of Law and Social Change 127 (1999) |
Law Review Articles and Other Secondary Sources |
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People keep telling me that this is historic. I guess it is historic in that we're starting this new age of post-affirmative action. But I don't think it's nearly as much an act compared to the people before me who broke the color barriers the first time. Eric Brooks, Boalt Hall, Class of 2000 On November 5, 1996, California voters approved... |
1999 |
Most Relevant |
Robert Westley |
Many Billions Gone: Is it Time to Reconsider the Case for Black Reparations? |
40 Boston College Law Review 429 (December, 1998) |
Law Review Articles and Other Secondary Sources |
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For each beloved hour, sharp pittances of years. Bitter contested farthings and coffers heaped with tears. Affirmative action for Black Americans as a form of remediation for perpetuation of past injustice is almost dead. Due to a string of Supreme Court decisions beginning with Bakke and leading up to Adarand, the future possibility of using... |
1998 |
Most Relevant |
Robert Westley |
Many Billions Gone: Is it Time to Reconsider the Case for Black Reparations? |
19 Boston College Third World Law Journal 429 (Fall, 1998) |
Law Review Articles and Other Secondary Sources |
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For each beloved hour, sharp pittances of years. Bitter contested farthings and coffers heaped with tears. Affirmative action for Black Americans as a form of remediation for perpetuation of past injustice is almost dead. Due to a string of Supreme Court decisions beginning with Bakke and leading up to Adarand, the future possibility of using... |
1998 |
Most Relevant |
Eric K. Yamamoto |
Racial Reparations: Japanese American Redress and African American Claims |
40 Boston College Law Review 477 (December, 1998) |
Law Review Articles and Other Secondary Sources |
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In 1991 the United States Office of Redress Administration presented the first $20,000 reparations check to the oldest Hawaii survivor of the Japanese American internment camps. I attended the stately ceremony. The mood, while serious, was decidedly upbeat. Tears of relief mixed with sighs of joy. Freed at last. Amidst the celebration I reflected... |
1998 |
Most Relevant |
Eric K. Yamamoto |
Racial Reparations: Japanese American Redress and African American Claims |
19 Boston College Third World Law Journal 477 (Fall, 1998) |
Law Review Articles and Other Secondary Sources |
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In 1991 the United States Office of Redress Administration presented the first $20,000 reparations check to the oldest Hawaii survivor of the Japanese American internment camps. I attended the stately ceremony. The mood, while serious, was decidedly upbeat. Tears of relief mixed with sighs of joy. Freed at last. Amidst the celebration I reflected... |
1998 |
Most Relevant |
Chris K. Iijima |
Reparations and the "Model Minority" Idealogy of Acquiescence: the Necessity to Refuse the Return to Original Humiliation |
40 Boston College Law Review 385 (December, 1998) |
Law Review Articles and Other Secondary Sources |
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Any attempt to soften the power of the oppressor in deference to the weakness of the oppressed almost always manifests itself in the form of false generosity; indeed, the attempt never goes beyond this. In order to have the continued opportunity to express their generosity, the oppressors must perpetuate injustice as well. An unjust social... |
1998 |
Most Relevant |
Chris K. Iijima |
Reparations and the "Model Minority" Idealogy of Acquiescence: the Necessity to Refuse the Return to Original Humiliation |
19 Boston College Third World Law Journal 385 (Fall, 1998) |
Law Review Articles and Other Secondary Sources |
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Any attempt to soften the power of the oppressor in deference to the weakness of the oppressed almost always manifests itself in the form of false generosity; indeed, the attempt never goes beyond this. In order to have the continued opportunity to express their generosity, the oppressors must perpetuate injustice as well. An unjust social... |
1998 |
Most Relevant |
Irma Jacqueline Ozer |
Reparations for African Americans |
41 Howard Law Journal 479 (Spring, 1998) |
Law Review Articles and Other Secondary Sources |
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The analysis presented in this paper is based primarily upon law review articles and books written during the last three decades. Also presented in this paper are new theories of tort and criminal defense which attempt to illustrate the profound psychological effects of past and ongoing wrongs perpetrated upon African Americans in the United... |
1998 |
Most Relevant |
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Arizona Bars Advertising of "Slavery Reparations' |
1997-NOV National Association of Attorneys General: Consumer Protection Report 22 (October/November, 1997) |
Law Review Articles and Other Secondary Sources |
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Attorney General Grant Woods has entered into an Assurance of Discontinuance with Orves Morrison, doing business as Commercial Accounting & Tax Service. Morrison allegedly was representing to African-American consumers that they were eligible for reparations owed to the descendants of former slaves by the IRS. He allegedly claimed that the U.S.... |
1997 |
Most Relevant |
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Black African Reparations: Making a Claim for Enslavement and Systematic De Jure Segregation and Racial Discrimination under American and International Law |
25 Southern University Law Review Rev. 1 (Fall, 1997) |
Law Review Articles and Other Secondary Sources |
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I. Introduction. 2 II. A Historical Overview of the Struggle for African Reparations. 6 A. Reparations: From Pre-Reconstruction to thePresent. 6 III. Can a Valid Claim for Black Reparations be Made Under American Law?. 14 A. American Courts in the Late Nineteenth Century. 14 B. American Courts in the Early and Mid-Twentieth Century. 16 IV. The... |
1997 |
Most Relevant |
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Reparation Tax Claims Still Being Denied |
FS- 96-8 (7/1/1996) |
Administrative Decisions & Guidance |
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1996 |
Most Relevant |
Tong Yu |
Reparations for Former Comfort Women of World War Ii |
36 Harvard International Law Journal 528 (Spring, 1995) |
Law Review Articles and Other Secondary Sources |
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To mark the fiftieth anniversary of the end of World War II, the Japanese government, in 1994, announced several programs aimed at finally redressing atrocities committed against other. Asian countries during the war. One of the issues that the Japanese government is currently addressing is the wrongs committed against former comfort women.... |
1995 |
Most Relevant |
Calvin J. Allen, Esq. |
The Continuing Quest of African Americans to Obtain Reparation for Slavery |
9-JUN NBA National Bar Association Magazine 33 (May/June, 1995) |
Law Review Articles and Other Secondary Sources |
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Blacks Law Dictionary defines reparation as payment for an injury; redress for a wrong done. There is precedent, national and international, to justify reparation. Congress passed legislation that authorized payment to 60,000 Japanese-Americans of $20,000.00 each who were evacuated and/or interned during World War II. Restitution has been made... |
1995 |
Most Relevant |
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Reparation Tax Claims Denied |
FS- 94-6 (10/1/1994) |
Administrative Decisions & Guidance |
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1994 |
Most Relevant |
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Revocation of Nyrl 863718; Classification of Drink Premix in 1702, Htsus as Other Sugars, Sugar Syrups Not Containing Added Flavoring or Coloring Matter; Not 2106 Food Preparation |
HQ 955641 (3/8/1994) |
Administrative Decisions & Guidance |
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1994 |
Most Relevant |
Yvonne Park Hsu |
Comfort Women from Korea: Japan's World War Ii Sex Slaves and the Legitimacy of Their Claims for Reparations |
2 Pacific Rim Law & Policy Journal 97 (Winter, 1993) |
Law Review Articles and Other Secondary Sources |
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Abstract: During World War II, Japan forced 100,000 to 200,000 women from all over Asia into prostitution to satisfy the sexual cravings of Japanese soldiers. These women thus forced into prostitution were euphemistically called comfort women. In December 1991, three former Korean comfort women filed suit in the Tokyo District Court, seeking... |
1993 |
Most Relevant |
Vincene Verdun |
If the Shoe Fits, Wear It: an Analysis of Reparations to African Americans |
67 Tulane Law Review 597 (February, 1993) |
Law Review Articles and Other Secondary Sources |
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I. Introduction. 598 II. Analysis of Reparations from the Dominant Perspective and the African-American Consciousness. 612 A. The Dominant Perspective. 619 B. The African-American Consciousness. 625 C. Comparative Analysis of Reparations from the Dominant Perspective and the African-American Consciousness. 628 1. The Reparationists' Claim for... |
1993 |
Most Relevant |
Malissia Lennox |
Refugees, Racism, and Reparations: a Critique of the United States' Haitian Immigration Policy |
45 Stanford Law Review 687 (February, 1993) |
Law Review Articles and Other Secondary Sources |
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We are asking why you treat us this way. Is it because we are Negroes? Why are you letting us suffer this way, America? Don't you have a father's heart? Haven't you thought we were humans, that we had a heart to suffer with and a soul that could be wounded? Give us back our freedom. Why among all the nations that emigrate to the United States have... |
1993 |
Most Relevant |
Rhonda V. Magee |
The Master's Tools, from the Bottom Up: Responses to African-american Reparations Theory in Mainstream and Outsider Remedies Discourse |
79 Virginia Law Review 863 (May, 1993) |
Law Review Articles and Other Secondary Sources |
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Prologue. 864 I. Introduction. 864 II. Racial Remedies Theory. 868 A. The Traditional Debate: Nationalism Versus Integrationism. 868 B. A New Perspective: Cultural Equity Theory. 871 C. Reparations, Separation, and Integration as Cultural Equity Methods. 875 III. The Reparations Tradition Within Racial Remedies Discourse. 876 A. A Modern... |
1993 |
Most Relevant |
Mari J. Matsuda |
Looking to the Bottom: Critical Legal Studies and Reparations |
22 Harvard Civil Rights-Civil Liberties Law Review 323 (Spring, 1987) |
Law Review Articles and Other Secondary Sources |
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When you are on trial for conspiracy to overthrow the government for teaching the deconstruction of law, your lawyer will want black people on your jury. Why? Because black jurors are more likely to understand what your lawyer will argue: that people in power sometimes abuse law to achieve their own ends, and that the prosecution's claim to neutral... |
1987 |
Most Relevant |
Ewart Guinier |
The Case for Black Reparations. By Boris I. Bittker. New York: Random House, 1973. Pp. 191 (Including Two Appendices). $7.95 (Cloth-bound), $1.95 (Paperback) |
82 Yale Law Journal 1719 (July, 1973) |
Law Review Articles and Other Secondary Sources |
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James Forman burst into the Riverside Church in New York City in 1969 and demanded that white churches, Jewish synagogues, and all other racist institutions pay reparations to blacks for the wrongs done by America to slaves and the children of slaves. Boris Bittker heard and listened, and was moved to write this book. The com pleat lawyer, he... |
1973 |
Most Relevant |
Barbara J. Van Arsdale, J.D., Francis M. Dougherty, J.D., Edward K. Esping, J.D., Tracy Bateman Farrell, J.D., Jill Gustafson, J.D., Rachel M. Kane, M.A., J.D., John Kimpflen, J.D., Anne E. Melley, J.D., LL.M., of the staff of the National Legal Research |
§ 1:26.particular Applications of Principle |
FEDPROC Federal Procedure, Lawyers Edition 1:26 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Applying the criteria governing judicial deference in cases presenting political questions, federal courts have declined to hear cases questioning political gerrymandering in a congressional redistricting. alleging that the United States and a former Secretary of State were liable, under the Alien Tort Statute, to victims and survivors of victims... |
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Edward F. Koren; Updated by Philip R. Feist, By:, Edward F. Koren, Updated by Philip Feist |
§ 1:31.malpractice Prevention |
KOREN-EPFP Estate, Tax and Personal Financial Planning 1:31 (NO Date) |
Law Review Articles and Other Secondary Sources |
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The 80's and 90's have seen another phenomenon in the estate planning area: the increasing exposure of the estate planner to claims of professional malpractice. These are particularly troublesome because the liability can arise so long after the service was performed. For example, the Supreme Court of California, reversing a lower court decision,... |
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§ 1:35.a Philosophical and Policy Overview of Constitutional and Statutory Civil Rights Law Principles-examples of the Tension Between the Process and Outcome Theories-a Case Study in Process Versus Outcome Theory: the Metro Broadcasting Decision |
FCIVRTACTS § 1:35 (NO Date) |
Law Review Articles and Other Secondary Sources |
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One recent Supreme Court decision, Metro Broadcasting, Inc. v. Federal Communications Commission, crystallizes the entire debate between the process and outcome notions of equality. The Metro Broadcasting decision is worth holding up to close examination as a detailed case study |
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Robert E. McKenzie |
§ 1:62.abusive Schemes and Promoter Investigations |
Representing the Audited Taxpayer Before the IRS § 1:62 (NO Date) |
Law Review Articles and Other Secondary Sources |
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IRS efforts to combat abusive schemes and scams (including the Offshore Credit Card Project) significantly increased from Fiscal Year 2003 to Fiscal Year 2008. Schemes and scams on the rise include: schemes, reducing a person's tax liability by claiming inflated expenses, false deductions, unallowable credits or excessive exemptions; frivolous... |
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Jacob A. Stein |
§ 10:28.the Concepts of Duty and Due Care |
Stein on Personal Injury Damages § 10:28 (NO Date) |
Law Review Articles and Other Secondary Sources |
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As a general proposition, applicable in the ordinary negligence case, the rule of ordinary care prevails. For example, where the defendant has taken some affirmative action such as driving an automobile whenever he or she should reasonably foresee that such conduct will involve an unreasonable risk of harm to other drivers or to pedestrians, the... |
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§ 111international Law and Agreements as Law of the United States |
Restatement of the Law - The Foreign Relations Law of the United States § 111 (1987) (October 2019 Update) |
Law Review Articles and Other Secondary Sources |
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(1) International law and international agreements of the United States are law of the United States and supreme over the law of the several States. (2) Cases arising under international law or international agreements of the United States are within the Judicial Power of the United States and, subject to Constitutional and statutory limitations... |
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Hon. Thomas A. Dickerson, Rodney E. Gould and Mark Chalos |
§ 12:17.complaint for Torture and Other Human Rights Violations; Ntsebeza v. Citigroup, Inc |
INTORTUSCT Litigating International Torts in U.S. Courts 12:17 (NO Date) |
Law Review Articles and Other Secondary Sources |
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the collaboration (with corporations) create(s) and promote(s) a context that leads to the systematic execution of gross human rights violations. It contributes to the emergence of an economic and political structure, a culture and a system that gives rise to and condones certain patterns of behavior. Our weapons, ammunition, uniforms, vehicles,... |
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§ 13:9.other Civil Rights Legislation |
GOVDISCRIM Government Discrimination: Equal Protection Law and Litigation 13:9 (NO Date) |
Law Review Articles and Other Secondary Sources |
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Civil rights legislation, in addition to the laws summarized above, provides both criminal and civil causes of action where federal statutory and constitutional rights are abridged. It is also possible to sue federal officials directly under the Constitution. The most significant civil cause of action provision is § 1983. The provision, which... |
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PENALTIES |
§ 13a:35.50.return Preparers-frivolous Position |
CASEY § 13A:35.50 (NO Date) |
Law Review Articles and Other Secondary Sources |
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The Service may seek injunctions against preparers who are advocating frivolous positions. For example, it has obtained injunctions against preparing returns claiming a credit or refund as reparations for slavery. The 2006 Tax Relief and Health Care Act increased the penalty for submitting a frivolous return position from $500 to $5,000. Also,... |
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David F. Herr |
§ 1407.multidistrict Litigation |
MDLITMAN Multidistrict Litigation Manual II (NO Date) |
Law Review Articles and Other Secondary Sources |
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House Report No. 1130, see 1968 U.S. Code Cong. and Adm. News, p. 1898. House Report Nos. 94-499, 94-1343, and 94-1373, see 1976 U.S. Code Cong. and Adm. News, p. 2572. The Federal Rules of Civil Procedure, referred to in subsec. (f), are set out in this title. Section 4C of the Clayton Act, referred to in subsec. (h), is section 4C of Act Oct. 15,... |
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