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Full-Text Articles in Law
The Expatriation Tax, Deferrals, Mark To Market, The Macomber Conundrum And Doubtful Constitutionality, Henry M. Ordower
The Expatriation Tax, Deferrals, Mark To Market, The Macomber Conundrum And Doubtful Constitutionality, Henry M. Ordower
All Faculty Scholarship
Taxpayers shift income offshore with lawful devices like operating through a foreign corporation. Taxpayers have enhanced the amount of that income lodged outside the U.S. with transfer pricing strategies. Andtaxpayers have evaded U.S. taxation of their worldwide income by secreting assets and income in tax haven, bank secrecy jurisdictions. Statutes, regulations and litigation seek to limit use of offshore opportunities toavoid the U.S. income tax. Penalties for taxpayers and their foreign hosts have been enacted to prevent thehiding of assets offshore. This article reviews many of those techniques and statutory or regulatory responses in the context of examining the 2008 …
Expatriation, John Paul Jones
Expatriation, John Paul Jones
Law Faculty Publications
Encyclopedia article on expatriation
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. …
Limiting Congressional Denationalization After Afroyim, John Paul Jones
Limiting Congressional Denationalization After Afroyim, John Paul Jones
Law Faculty Publications
This Comment discusses the constitutional aspects of loss of United States citizenship. It contrasts expatriation with procedures developed by the state in treaty and statute for involuntary deprivation of citizenship. It distinguishes early judicial and legislative debate over the existence of a citizen's constitutionally guaranteed right to forfeit his citizenship with the twentieth-century controversy surrounding unilateral government action to denationalize. Examining existing statutes in light of recent Supreme Court decisions limiting congressional authority in this area, it suggests an analysis of contemporary statutory presumptions based upon the relationship of proscribed activity and allegiance.
Constitutional Law-Expatriation-Criminal Due Process As Prerequisite To Expatriation When Imposed As Punishment, John W. Erickson
Constitutional Law-Expatriation-Criminal Due Process As Prerequisite To Expatriation When Imposed As Punishment, John W. Erickson
Michigan Law Review
Respondents, native-born Americans, in two separate cases sought declaratory judgments confirming their status as United States citizens. One wanted to return to this country, and the other sought to avoid deportation as an alien. The Government claimed that respondents had lost their citizenship by operation of section 401(j) of the Nationality Act of 1940 and its successor, section 349(a)(10) of the Immigration and Nationality Act of 1952, which automatically divest an American of his citizenship for "departing from or remaining outside the jurisdiction of the United States in time of war or . . . national emergency for the purpose …
Constitutional Law - Citizenship - Draft -Avoidance Statute Declared Unconstitutional, Ralph L. Wright
Constitutional Law - Citizenship - Draft -Avoidance Statute Declared Unconstitutional, Ralph L. Wright
Michigan Law Review
In 1951 plaintiff, a native-born American citizen, went to England for temporary work, as a physician and research physiologist. In 1953 his draft board ordered him to report for induction but he failed to comply with the order. The State Department then issued an administrative order expatriating plaintiff for remaining outside the United States for the purpose of avoiding service in the armed forces in violation of section 349 (a) (10) of the Immigration and Nationality Act of 1952. In a declaratory judgment suit before a three-judge court, held, section 349 (a) (10) is unconstitutional. Expatriation of United States …
The Constitutions Of West Germany And The United States: A Comparative Study, Paul G. Kauper
The Constitutions Of West Germany And The United States: A Comparative Study, Paul G. Kauper
Michigan Law Review
The purpose of this article is to present a descriptive overall picture of the fundamental features of the system established by the Basic Law and at the same time point up significant comparisons and contrasts by reference to the Constitution. Eleven years have now elapsed since the Basic Law went into effect, and significant decisions of the Federal Constitutional Court (Bundesverfassungsgericht ) noted at the appropriate points, serve to illuminate the working of the system established by it.
Loss Of Citizenship -- Statutory Expatriation, David E. Nelson Jr.
Loss Of Citizenship -- Statutory Expatriation, David E. Nelson Jr.
Vanderbilt Law Review
There is no provision in the United States Constitution which expressly gives or denies Congress a right to deprive a person of, or prescribe a method whereby a person may lose, his citizenship. Yet in the Nationality Act of 1940 Congress provided for the involuntary expatriation of an American citizen upon the intentional commission of one or more of several specified acts. In 1957 three cases involving this statute reached the Supreme Court of the United States. The constitutionality of the section providing for loss of citizenship by voting in a foreign election was upheld; the one providing for loss …
Constitutional Law--Nationality--Involuntary Expatriation, R. G. D.
Constitutional Law--Nationality--Involuntary Expatriation, R. G. D.
West Virginia Law Review
No abstract provided.
Constitutional Law - Citizenship - Power Of Congress To Effect Involuntary Expatriation, Robert J. Hoerner S.Ed.
Constitutional Law - Citizenship - Power Of Congress To Effect Involuntary Expatriation, Robert J. Hoerner S.Ed.
Michigan Law Review
In four recent cases the United States Supreme Court has dealt with the power of Congress to effect the denationalization of native-born citizens without their consent. Three cases, Perez v. Brownell, Trop v. Dulles, and Mendoza-Martinez v. Mackey dealt with the constitutionality of sections 401(e), 401(g) and 401(j), respectively, of the Nationality Act of 1940. The fourth case, Nishikawa v. Dulles dealt only with the burden of proof when duress is alleged under section 401(c), but contained one opinion of constitutional significance. The purpose of this comment is to analyze and evaluate these decisions.