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Articles 1 - 2 of 2
Full-Text Articles in Law
Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher
Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher
Indiana Law Journal
This Article examines the recent series of criminal prosecutions against tax professionals and offshore bankers. These criminal cases, brought against the largest Swiss bank (UBS), the oldest Swiss bank (Wegelin), one of the largest accounting firms in the world (KPMG), as well as numerous lawyers and accountants, represent a dramatic shift for the U.S. Department of Justice. After decades of tolerating abusive tax shelters and tax haven banks, the government changed its policy. However, rather than indicting the individuals and corporations who invested in tax shelters or hid money in offshore accounts, the Justice Department indicted the lawyers, accountants, and …
A Survey Of State Fetal Homicide Laws And Their Potential Applicability To Pregnant Women Who Harm Their Own Fetuses, Andrew S. Murphy
A Survey Of State Fetal Homicide Laws And Their Potential Applicability To Pregnant Women Who Harm Their Own Fetuses, Andrew S. Murphy
Indiana Law Journal
A discussion of the recent case in which a pregnant Indiana woman named Bei Bei Shuai was prosecuted for fetal homicide following a failed suicide attempt and later miscarriage. The Comment uses this case as a comparison point for different cases and statutes in all fifty states and suggests possible principles for a more unified doctrine and approach.