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The Taxation Of Deferred Compensation Under I.R.C. § 864(C)(6) And Income Tax Treaties: A Rose Is Not Always A Rose, Meenakshi Ambardar Jan 1995

The Taxation Of Deferred Compensation Under I.R.C. § 864(C)(6) And Income Tax Treaties: A Rose Is Not Always A Rose, Meenakshi Ambardar

Fordham International Law Journal

This Comment argues that Section 864(c)(6) taxes the deferred income of all nonresident aliens, whether independent contractors or dependent employees, by analyzing the tax treatment of nonresident aliens subject to the Dutch and Swiss Treaties. Part I discusses the general rules for taxing aliens for compensation earned in the United States. Part II discusses TAMRA's amendments to the Code sections that are relevant to tax treaties. Part III argues that while the language of Section 864(c)(6) is ambiguous, its legislative history and the principles of other Code sections indicate that Section 864(c)(6) provides for a net tax of a nonresident …


Oligopolies And Antitrust Law, Enrico Adriano Raffaelli Jan 1995

Oligopolies And Antitrust Law, Enrico Adriano Raffaelli

Fordham International Law Journal

This Essay aims to examine the application of antitrust law to the conscious parallelism characteristic of oligopolistic markets, with special emphasis on European Community and Italian laws.


Legal And Structural Hurdles To Achieving Political Stability And Economic Development In The Palestinian Territories, Keith C. Molkner Jan 1995

Legal And Structural Hurdles To Achieving Political Stability And Economic Development In The Palestinian Territories, Keith C. Molkner

Fordham International Law Journal

As the institutions of Palestinian self-government have evolved, it has become increasingly apparent that the principal challenge for Palestinian decision-makers will be to establish structural and legal bases for the emergence of a civil society and a dynamic economy. The hurdles that confront Palestinian decision-makers in this regard are considerable, and may be divided into two groups. First, Palestinian leaders must recognize and resolve the “structural” challenges reflected in the political and economic realities imposed by current events. These include the peace process with Israel, the creation of the Palestinian National Authority (“PNA”), and the more recent creation of the …


Ideal Standard V. Iht: In The European Union, Must A Company Surrender Its National Trademark Rights When It Assings Its Trademark?, Gregory W. Hotaling Jan 1995

Ideal Standard V. Iht: In The European Union, Must A Company Surrender Its National Trademark Rights When It Assings Its Trademark?, Gregory W. Hotaling

Fordham International Law Journal

This Comment argues that, given the consumer dependence on trademarks to distinguish between goods of varying quality, the ECJ made the correct holding in Ideal Standard. This Comment also argues, however, that the Court should have expressly limited its holding to trademarks, distinguishing them from other forms of intellectual property. Part I presents the historical background that underlies the conflict between national trademark rights and the Free Movement of Goods principle within the European Union. Part II discusses the ECJ's doctrines before Ideal Standard, which attempted to reconcile this conflict, and examines the Ideal Standard modification of the consent doctrine …


The New Turkish Trademark Law, Ergun Özsunay Jan 1995

The New Turkish Trademark Law, Ergun Özsunay

Fordham International Law Journal

Since 1980, the Turkish economy has gradually gained a liberal character through the elimination of government intervention in the economy and the removal of exchange restrictions and customs barriers. These changes in economic policy are related to Turkey's desire to foster closer economic links with the European Union (“EU” or “Community”). Relations between Turkey and the European Union take place within the framework of an Association Agreement (“Ankara Agreement”). The Ankara Agreement was signed on September 12, 1963, and became effective on January 1, 1973. The Ankara Agreement provides the possibility of Turkey's eventual membership in the European Union. Undoubtedly, …


U.S. Shoe Corp. V. United States: A Victory For U.S.-Canada Maritime Trade, Howard Schragin Jan 1995

U.S. Shoe Corp. V. United States: A Victory For U.S.-Canada Maritime Trade, Howard Schragin

Fordham International Law Journal

This Comment argues that the recently decided case of U.S. Shoe should be upheld by the Federal Circuit upon review because allowing the continued imposition of the HMT would adversely affect the U.S. export industry and subject the Government to possible North American Free Trade Agreement (“NAFTA”) violations. Part I provides background information regarding Congress' commerce and taxation powers. Part I also analyzes the constitutional restrictions on taxation and presents the judicial interpretations of the Export Clause and Import-Export Clause. Part I then describes the CIT and how it functions. Next, Part I presents a review of NAFTA and U.S.-Canada …


Regulatory Crisis At Lloyd's Of London: Reform From Within, Ian Kelley Jan 1995

Regulatory Crisis At Lloyd's Of London: Reform From Within, Ian Kelley

Fordham International Law Journal

No abstract provided.


Will The European Union Packaging Directive Reconcile Trade And The Environment?, Alexandra Haner Jan 1995

Will The European Union Packaging Directive Reconcile Trade And The Environment?, Alexandra Haner

Fordham International Law Journal

No abstract provided.


A Comparative Analysis Of A Corporation's Right Against Self-Incrimination, Scott A. Trainor Jan 1995

A Comparative Analysis Of A Corporation's Right Against Self-Incrimination, Scott A. Trainor

Fordham International Law Journal

No abstract provided.


The Role Of International Law In The Twenty-First Century: An African Perspective, A. Peter Mutharika Jan 1995

The Role Of International Law In The Twenty-First Century: An African Perspective, A. Peter Mutharika

Fordham International Law Journal

No abstract provided.


International Human Rights Law In The Twenty-First Century: Effective Municipal Implementation Or Paean To Platitudes, Neil H. Afran Jan 1995

International Human Rights Law In The Twenty-First Century: Effective Municipal Implementation Or Paean To Platitudes, Neil H. Afran

Fordham International Law Journal

No abstract provided.


Standards Of Professional Conduct In Alternative Dispute Resolution Symposium, John D. Feerick, Carol Izumi, Kimberlee Kovach, Lela Love Jan 1995

Standards Of Professional Conduct In Alternative Dispute Resolution Symposium, John D. Feerick, Carol Izumi, Kimberlee Kovach, Lela Love

Faculty Scholarship

ADR is unique in being interdisciplinary and interprofessional. ADR neutrals perform in a distinctive role and not as members of their own profession. The ADR process demands adherence to policies like voluntariness, respect for party autonomy, and confidentiality, which, in turn, make special ethical demands on ADR neutrals. Thus there are compelling reasons to contemplate an interdisciplinary code of conduct that addresses the professional duties and obligations of ADR neutrals. Standards of conduct for ADR has been a much discussed and debated topic over the past decade, both as to source and content. The two principal sources of standards have …


To Save A Life: Why A Rabbi And A Jewish Lawyer Must Disclose A Client Confidence Symposium: Executing The Wrong Person: The Professionals' Ethical Dilemmas, Russell G. Pearce Jan 1995

To Save A Life: Why A Rabbi And A Jewish Lawyer Must Disclose A Client Confidence Symposium: Executing The Wrong Person: The Professionals' Ethical Dilemmas, Russell G. Pearce

Faculty Scholarship

As adopted by courts and legislatures, lawyer's ethical codes have the force of law. They require a lawyer to keep information confidential unless the lawyer knows the client will commit a future crime. Jewish tradition generally forbids the disclosure of confidential information as "a terrible invasion of another person's privacy."This interdiction, rooted in the Torah's prohibition on talebearing, applies even when the information disclosed is true. The great medieval commentator, Maimonides, observed that gossip "ruins the world.” He further reproached "the evil tongue of the slander-monger who speaks disparagingly of one's fellow, even if the truth is told." Accordingly, the …


Twenty-Fifth Amendment: An Explanation And Defense, The, John D. Feerick Jan 1995

Twenty-Fifth Amendment: An Explanation And Defense, The, John D. Feerick

Faculty Scholarship

In this article, Dean Feerick reviews the history of presidential succession before the Twenty-fifth Amendment's ratification, the debate and discussion leading to the amendment's adoption, and current criticisms of the amendment from the medical and political community. In particular, Feerick addresses current suggestions for the creation of an independent medical panel to determine presidential inability. He argues that such a panel would be contrary to both the principle of separation of powers and the philosophy of the Twenty-fifth Amendment that those closest to the President ,and those accountable to the public, should be entrusted with the power to declare a …


The Ghost At The Banquet: Slavery, Federalism, And Habeas Corpus For State Prisoners, Marc Arkin Jan 1995

The Ghost At The Banquet: Slavery, Federalism, And Habeas Corpus For State Prisoners, Marc Arkin

Faculty Scholarship

No abstract provided.


The Fundamental Role Of Privacy And Confidence In The Network, Joel R. Reidenberg Jan 1995

The Fundamental Role Of Privacy And Confidence In The Network, Joel R. Reidenberg

Faculty Scholarship

No abstract provided.


Reflections On Group Action And The Law Of The Workplace Symposium: The Changing Workplace, James J. Brudney Jan 1995

Reflections On Group Action And The Law Of The Workplace Symposium: The Changing Workplace, James J. Brudney

Faculty Scholarship

Sixty years after the National Labor Relations Act (NLRA) was passed, collective action appears moribund. Current analysis burying and praising the NLRA has focused primarily on the changed economic realities of the product and labor markets. Yet there is another story to be told involving a comparable transformation of the legal culture. Relying in part on empirical analysis of court decisions, I argue that changes in federal workplace law over the past thirty years have undermined the concept of group action-in particular collective bargaining-as a preferred means of regulating the employment relationship. These changes are the product of leading institutional …


Contextualizing Professional Responsibility: A New Curriculum For A New Century Teaching Legal Ethics: Iv. Developing Specialized Ethics Courses, Mary C. Daly, Bruce A. Green, Russell G. Pearce Jan 1995

Contextualizing Professional Responsibility: A New Curriculum For A New Century Teaching Legal Ethics: Iv. Developing Specialized Ethics Courses, Mary C. Daly, Bruce A. Green, Russell G. Pearce

Faculty Scholarship

The teaching of professional responsibility in U.S. law schools is entering a new age. A relative newcomer to the traditional curriculum, professional responsibility has struggled over the past twenty-one years to establish its intellectual legitimacy. It has evolved from a cramped course on the codes of lawyer conduct adopted by the American Bar Association ("ABA") to an expansive course on the law of lawyering. The premise of this essay is that professional responsibility has matured as a subject matter to the point where a new genre of courses should join the pervasive method and the traditional survey course. The richness …


Nonrecourse Debt Revisited, Restructured And Redefined , Linda Sugin Jan 1995

Nonrecourse Debt Revisited, Restructured And Redefined , Linda Sugin

Faculty Scholarship

This article suggests that the foundation for the tax treatment of nonrecourse debt under current law-the true debt approach-is unworkable. It does not reflect economic reality or correctly measure income. It leads to bizarre and unpredictable consequences, and invites abuse, such as inflated seller financing and deduction shifting from low bracket to high bracket taxpayers. Much has been written about the role of nonrecourse debt in making abusive tax shelters profitable, and while abusive tax shelters no longer abound as they once did, nonrecourse debt continues to pose serious problems, even in the post-Tax Reform Act of 19862 era. If …


Professionalism Paradigm Shift: Why Discarding Professional Ideology Will Improve The Conduct And Reputation Of The Bar, The, Russell G. Pearce Jan 1995

Professionalism Paradigm Shift: Why Discarding Professional Ideology Will Improve The Conduct And Reputation Of The Bar, The, Russell G. Pearce

Faculty Scholarship

The Article explains how the Professionalism Paradigm distinguishes between self-interested businesspersons and altruistic professionals who place the public good above their own interests and those of their clients. The legal profession has used this Business-Profession dichotomy to obtain control of the delivery legal services, including a legislative monopoly on the practice of law. Today, the Professionalism Paradigm faces a crisis as leading lawyers, judges, and scholars complain that law has become a business and is no longer a profession. The Article “identifies this shift as a time for hope rather than as a cause for despair. Applying Thomas S. Kuhn's …


Policing Federal Prosecutors: Do Too Many Regulators Produce Too Little Enforcement?, Bruce A. Green Jan 1995

Policing Federal Prosecutors: Do Too Many Regulators Produce Too Little Enforcement?, Bruce A. Green

Faculty Scholarship

No abstract provided.


History 'Lite' In Modern American Constitutionalism, Martin S. Flaherty Jan 1995

History 'Lite' In Modern American Constitutionalism, Martin S. Flaherty

Faculty Scholarship

No abstract provided.


The Advocate, The Advocate, Fordham Law School Oct 1994

The Advocate, The Advocate, Fordham Law School

The Advocate

Headlines Include: New Assistant Dean Goes to Work; SBA Announces Budgets for Student Activities


United States V. Knox: Protecting Children From Sexual Exploitation Through The Federal Child Portonography Laws, Annemarie J. Mazzone Oct 1994

United States V. Knox: Protecting Children From Sexual Exploitation Through The Federal Child Portonography Laws, Annemarie J. Mazzone

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.


The Advocate, The Advocate, Fordham Law School Sep 1994

The Advocate, The Advocate, Fordham Law School

The Advocate

Headlines Include: New Assistant Dean Named; Judge Higginbotham Blasts Court's Shaw v. Reno Holding


The Advocate, The Advocate, Fordham Law School Sep 1994

The Advocate, The Advocate, Fordham Law School

The Advocate

Headlines Include: Nevv Assistant Dean To Be Named Soon


Restricting The Right Of Correspondence In The Prison Context: Thornburgh V. Abbott And Its Progeny, Samuel J. Levine Mar 1994

Restricting The Right Of Correspondence In The Prison Context: Thornburgh V. Abbott And Its Progeny, Samuel J. Levine

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.


Japanese Patent Law And The Wipo Patent Law Harmonization Treaty: A Comparative Analysis, Mark S. Cohen Mar 1994

Japanese Patent Law And The Wipo Patent Law Harmonization Treaty: A Comparative Analysis, Mark S. Cohen

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.


Panel Ii: Cable Versus Broadcast Tv: The “Must Carry” Provisions Of The Cable Television Consumer And Competition Act Of 1992, Marc Apfelbaum, Gregory Buscarino, Steven J. Hyman, Robert D. Joffe Mar 1994

Panel Ii: Cable Versus Broadcast Tv: The “Must Carry” Provisions Of The Cable Television Consumer And Competition Act Of 1992, Marc Apfelbaum, Gregory Buscarino, Steven J. Hyman, Robert D. Joffe

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.


Panel Iv: Censorship Of Cable Television’S Leased And Public Access Channels, Majorie Heins, James N. Horwood, Robert T. Perry, Michael Sitcov Mar 1994

Panel Iv: Censorship Of Cable Television’S Leased And Public Access Channels, Majorie Heins, James N. Horwood, Robert T. Perry, Michael Sitcov

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.