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Gradually Exploded: Confrontation Vs. The Former Testimony Rule., Tim Donaldson
Gradually Exploded: Confrontation Vs. The Former Testimony Rule., Tim Donaldson
St. Mary's Law Journal
Observing live court testimony allows a jury to determine witness credibility. This is called demeanor evidence. Allowing the introduction of transcripts of prior testimony by a witness offends a defendant's right to confrontation guaranteed by the Sixth Amendment of the United States Constitution. Loss of demeanor evidence can heighten sensitivity surrounding the constitutional demands of unavailability and an opportunity for cross-examination. But the loss of this evidence is discounted when dealing with the admissibility of prior testimony as long as a defendant was formerly afforded an opportunity to cross-examine. Demeanor evidence, however, is still treated as a non-essential component of …
Tangible Or Intangible - Is That The Question - Conflict In The Texas Tax Classification System Of Computer Software Comment., Christine E. Reinhard
Tangible Or Intangible - Is That The Question - Conflict In The Texas Tax Classification System Of Computer Software Comment., Christine E. Reinhard
St. Mary's Law Journal
This Comment evaluates tax classification of computer software in Texas under recent statutory provisions and case law. The author focuses on whether computer software constitutes tangible or intangible property and whether computer software should be taxable or not. Determining property classification is not easy—the term “computer software” is difficult to define, and the multitude of different types of computer software further obscures the formation of a uniform definition. The Texas legislature’s ability to tax both tangible and intangible property makes classifying computer software as either type unnecessary. Texas can resolve the conflict in its tax classification system, wherein computer software …