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A Comparison Between The Constitutional Protections Against The Imposition Of Involuntary Expatriation And A Taxpayer's Right To Disclaim Citizenship, Terri R. Reicher
A Comparison Between The Constitutional Protections Against The Imposition Of Involuntary Expatriation And A Taxpayer's Right To Disclaim Citizenship, Terri R. Reicher
Vanderbilt Journal of Transnational Law
This Note examines both sides of the coin: the constitutional protections given the individual fighting to retain his citizenship will be compared with the burdens, particularly the tax consequences, imposed on individuals wanting to relinquish citizenship. Section II examines the classic constitutionally-based expatriation material. It discusses the legislative history of expatriation law, including the 1978 amendments to the INA, reviews the major expatriation case law, and concludes with an analysis of Vance v. Terrazas, the most recent Supreme Court pronouncement on the nature of the "voluntary" conduct required to constitute expatriation. Section III deals with the tax aspects of expatriation. …
Recent Decision, Duane A. Wilson
Recent Decision, Duane A. Wilson
Vanderbilt Journal of Transnational Law
The Fifth Circuit Court of Appeals has taken the instant opportunity to write an essay on the law of search and seizure on the high seas. Applying Ramsey, the majority found authority for the Coast Guard action, either under section 89(a) or through the consent of the Panamanian Government. Although both conclusions are open to dispute, the major question arises from the court's analysis of the constitutionality of the Coast Guard action. While a firm resolution of the confusion engendered by previous conflicting Fifth Circuit decisions is certainly desirable, the instant court's resolution fails to provide necessary analytical clarity. Judge …
Case Digest, Journal Staff
Case Digest, Journal Staff
Vanderbilt Journal of Transnational Law
Article III of the United States Constitution does not Grant Congress the Power to Extend United States Courts' Jurisdiction over Suits by Foreign Plaintiffs against Foreign Defendants
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Under Federal Rule of Civil Procedure 37(B), the Courts have the Power to Impose Sanction of Personal Jurisdiction when a Party Fails to Comply with Discovery Order
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Foreign Sovereign Immunity--A Strict Construction of the Concept of Instrumentalities under the Foreign Sovereign Immunities Act