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Back To The Future: A Time For Rethinking The Test For Resident Alien Status Under The Income Tax Laws, David Williams, Ii

Vanderbilt Journal of Transnational Law

If the sole object of our tax law is certainty, then the quest for a bright-line, mechanical test would appear to be justified. Fairness, however, is an equally important objective. If fairness is sacrificed in our rush to formulate a bright-line test, then the law is not fully successful. The trade-off between certainty and fairness attains particular significance for non-United States citizens earning income in this country. Under United States tax laws, these individuals may be taxed as either resident aliens or nonresident aliens. This classification can be crucial because the resident alien is taxed on his worldwide income; the …

Case Digest, Law Review Staff

Vanderbilt Journal of Transnational Law

GOOD FAITH EXCEPTION TO THE EXCLUSIONARY RULE EXTENDS TO FOREIGN CRIMINAL INVESTIGATIONS WHERE UNITED STATES NARCOTICS AUTHORITIES REASONABLY RELIED ON FOREIGN LAW ENFORCEMENT OFFICERS' REPRESENTATIONS THAT SEARCH COMPLIED WITH THE FOREIGN COUNTRY'S LAW--United States v. Peter-son, 812 F.2d 486 (9th Cir. 1987).

ASSETS OF A WHOLLY-OWNED FOREIGN INSTRUMENTALITY ARE NOT SUBJECT TO ATTACHMENT TO SATISFY JUDGMENT AGAINST A FOREIGN STATE UNLESS PLAINTIFF OVERCOMES PRESUMPTION OF INDEPENDENT STATUS--Hercaire Int'l, Inc. v. Argentina, 821 F.2d 559(11th Cir. 1987).

UNITED STATES DISTRICT COURT HAS SUBJECT MATTER JURISDICTION OVER MEXICAN CONSULAR OFFICIALS FOR THEIR ALLEGED ATTEMPTS TO SUPPRESS CRITICAL DEMONSTRATIONS OUTSIDE MEXICAN CONSULATE IN …

Book Review, Allaire U. Karzon

Vanderbilt Journal of Transnational Law

This slim volume' is for the international tax connoisseur. The author, an English barrister and member of the Inner Temple and Gray's Inn, has designed his book for tax professionals already expert in their own jurisdictions who seek information on the tax systems of other countries so that they can take advantage of multijurisdictional planning. Because he assumes his readers know the rudiments of international tax principles, the author explores more innovative advanced techniques. With his British perspective and evident familiarity with the United Kingdom and continental tax systems, he suggests many approaches that United States authors frequently omit because …

Case Digest, Law Review Staff

Vanderbilt Journal of Transnational Law

EMPLOYEE WHO SPENDS "SOME PORTION OF WORK TIME IN MARITIME ACTIVITIES" IS AN "EMPLOYEE" COVERED BY THE LONGSHOREMEN'S AND WORKERS' COMPENSATION ACT-Schwabenland v.Sanger Boats, 683 F.2d 309 (9th Cir. 1982)

UNITED STATES CARRIAGE OF GOODS BY SEA ACT EXEMPTS DEFENDANT FROM LIABILITY FOR SHIP DAMAGE INCURRED WHILE DISCHARGING CARGO--Seven Seas Transportation Ltd. v. Pacifico Union Marina Corp. [1982] 2 Lloyd's L.R. 465

IMMIGRATION AND NATURALIZATION SERVICE DISTRICT DIRECTOR IS ENTITLED TO BROAD DISCRETION IN WEIGHING CRITERIA FOR PAROLE DETERMINATION OF UNADMITTED ALIENS--Bertrand v. Sava,684 F.2d 204 (2d Cir. 1982)

THE RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT DOES NOT APPLY TO …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

Carrier Who Employs Stevedore under a Long-Term Contract is Vicariously Liable to Cargo Owner for Stevedore's Mishandling of Cargo even after Unloading and Storage

Vessel Owner Denied Duty Remission because of Procedural Failure in Filings with Customs Service

Wife of Harbor Worker Injured Nonfatally in State Territorial Waters May Maintain Action for Loss of Husband's Society

Corporation may Qualify for Tax Treatment as a Western Hemisphere Trade Corporation even though Incidental Purchases are Made Outside the Hemisphere

Importation or Receipt of Goods from the United States Confirmed by Telex to Plaintiff in United States Insufficient Contacts to Establish Personal Jurisdiction …

Recent Decisions, Lloyd F. Leroy, Shelley B. O'Neill, Thomas E. Settles

Vanderbilt Journal of Transnational Law

Commodity Futures Trading Commission Act of 1974--Commodity Futures Trading Commission Regulating that Restrict Dealers in Foreign Options More Severely than Dealers in Futures Contracts are not Arbitrary or Capricious

Lloyd F. LeRoy

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Customs--Countervailing Duties--Rebates of Nonexcessive Excise Taxes Do Not Constitute a Bounty Subject to Countervailing Duties

Shelley B. O'Neill

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Jurisdiction--Exercise of in REM and Quasi in Rem Jurisdiction Justified only Where International Shoe Minimum Contacts Standard is Satisfied

Thomas E. Settles

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SECURITIES REGULATION--Extraterritorial Application of the Anti-fraud Provisions--Federal Securities Laws Grant Jurisdiction When There is Some Activity in Furtherance of a Fraudulent Scheme Committed Within the …

Recent Decisions, Steven A. O'Rourke, Henry C. Wood, Jr., Christopher Ryan, Phyllis K. Fong, Clifford D. Harmon

Vanderbilt Journal of Transnational Law

Admiralty--Workmen's Compensation--Longshoremen's and Harbor Workers' Compensation Act covers Waterfront Injuries to Cargo Handlers Who sometimes work Offshore or Who unpack Containers

Steven A. O'Rourke

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European Communities--Restrictive Practices--Abuse of Dominant Position--Discriminatory or Unfair Pricing Policies among EEC Customers by a Corporation in a Dominant Market Position Infringes Article 86 of the EEC Treaty

Henry Clay Wood, Jr.

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Federal Jurisdiction--State Regulation of Interstate Commerce--Federal Courts have Jurisdiction to Enjoin State Officials from Enforcing State Laws Regulating Interstate Tanker Trade where Congress intended that Federal Regulations Pre-empt the Area

Christopher Ryan

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Securities Regulation--Jurisdiction--Allegations that an International Securities Transaction involving Stock …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

1. ADMIRALTY

STOWAGE OF CONTAINERIZED CARGO ABOVE-DECK IS NOT AN UNREASONABLE DEVIATION FROM A CLEAN BILL OF LADING UNLESS BELOW-DECK STOWAGE IS ORDINARILY CONTEMPLATED

EMPLOYEE TEMPORARILY ASSIGNED AS CREWMAN IN MOTORBOAT IS NOT A JONES ACT SEAMAN

UNITED STATES CAN CHARGE A BERTHING AGENT'S BOND FOR THE UNCOLLECTED DUTY OF A SHIP WHICH WAS HANDLED AT THE AGENT'S DOCK AND REPAIRED ABROAD

TAX ON NONMUNICIPAL PILOTS DOES NOT MAKE THE USE OF PORT PILOTS COMPULSORY

FREE STANDING ELECTRICAL TRANSFORMER ATTACHED TO SKID DOES NOT CONSTITUTE A PACKAGE WITHIN COGSA

2. ALIEN'S RIGHTS

ALIENS MAY BE EXCLUDED FROM GRAND AND PETIT …