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Full-Text Articles in Law
U.S. Taxation Of U.S. Persons Doing Business Or Investing In Mexico: An Overview., William H. Hornberger
U.S. Taxation Of U.S. Persons Doing Business Or Investing In Mexico: An Overview., William H. Hornberger
St. Mary's Law Journal
U.S. persons who plan to do business in Mexico or invest in new or existing Mexican business ventures are faced with a myriad of U.S. federal income tax issues. U.S. counsel advising U.S. persons regarding the ownership structure for a contemplated business or investment in Mexico should have a basic understanding of the U.S. system of international taxation. While a working knowledge of Mexico’s tax system is also helpful, Mexican counsel can provide information regarding the Mexican tax implications of doing business or investing in Mexico. A review of the U.S. system of international taxation should begin with a consideration …
Legislative Redistricting In 1991-1992: The Texas Bill Of Rights V. The Voting Rights Act., James C. Harrington, Judith Sanders-Castro
Legislative Redistricting In 1991-1992: The Texas Bill Of Rights V. The Voting Rights Act., James C. Harrington, Judith Sanders-Castro
St. Mary's Law Journal
Every decade, after the federal government has taken the census, Americans endure the process of redistricting Congress, state legislatures, county commissioner precincts, school boards, city councils, and a host of other elected bodies. Governed by the interplay of federal, state, and local law, the reapportionment process would seem to be a relatively easy task in theory. Yet, overriding forces unique to the political arena and the judiciary’s voice in redistricting questions undermine the implementation of such a simple system. Narrow interpretation of the Voting Rights Act of 1965 by the United State Supreme Court and lower federal courts further intensify …
The Supreme Court Takes A Weapon From The Drug War Arsenal: New Defenses To Civil Drug Forfeiture., Scott Alexander Nelson
The Supreme Court Takes A Weapon From The Drug War Arsenal: New Defenses To Civil Drug Forfeiture., Scott Alexander Nelson
St. Mary's Law Journal
This Comment discusses the history and development of forfeiture law—emphasizing the misnomer of “guilty property”—and addresses the lack of constitutional safeguards in the civil forfeiture statutes. It outlines prospective constitutional defenses announced by the United States Supreme Court, emphasizing the Fifth Amendment guarantee of due process, the Eighth Amendment’s Excessive Fines Clause, and the “innocent owner” defense. The federal statute authorizing civil forfeiture, 21 U.S.C. § 881 (Forfeiture Statute), was initially enacted as part of the Comprehensive Drug Abuse Prevention and Control Act of 1970. The Comprehensive Forfeiture Act of 1984 amended the statute to impose forfeiture on real property …
Time Limitations For Objecting To Claims: The Interplay Between Sections 502(D) And 546(A) Of The Bankruptcy Code., Gregory G. Hesse
Time Limitations For Objecting To Claims: The Interplay Between Sections 502(D) And 546(A) Of The Bankruptcy Code., Gregory G. Hesse
St. Mary's Law Journal
It is common lore among bankruptcy trustees and lawyers that a bankruptcy trustee has an unlimited time period under the Bankruptcy Code (the Code) to file objections to claims. Neither Section 502(a) of the Code nor Federal Rule of Bankruptcy Procedure 3007 contains time limitations within which an objection to a claim must be filed. Yet, creative creditor attorneys have fashioned arguments that the two-year limitations period placed on avoidance actions by Section 546(a) of the Code applies to claim objection proceedings brought under Section 502(d). Because courts have held the limitations period of Section 546(a) applies to claim objection …
Self-Publication: Defamation Within The Employment Context., Howard J. Siegel
Self-Publication: Defamation Within The Employment Context., Howard J. Siegel
St. Mary's Law Journal
This Article reviews the rules and reasoning various jurisdictions have maintained in defamation actions supported by self-publication. This type of defamation action is commonly known as self-defamation. Before the law will hold the originator of a defamatory statement liable for defamation, publication of the defamatory comments must occur. Generally, defamatory communications are those communications which tend to injure one’s reputation. Publication normally occurs when one communicates the defamatory matter to “one other than the person defamed.” Originally, courts considered defamation actions valid only when the defamed person alleged that the originator directly published the statement to a third person. Under …
Enhanced Punishment Under The Texas Hate Crimes Act: Politics, Panacea, Or Pathway To Hell., David Todd Smith
Enhanced Punishment Under The Texas Hate Crimes Act: Politics, Panacea, Or Pathway To Hell., David Todd Smith
St. Mary's Law Journal
Nearly without exception, modern legislatures have responded to the reprehensible nature and detrimental social effects of hate crime by enacting laws specifically designed to punish the offender’s discriminatory animus. The term “hate crime” describes criminal conduct which is motivated by the offender’s bias or prejudice against another cognizable group. Although the reprehensible nature of a hate crime is often apparent from the facts of any given case, the repercussions of these offenses exceed the ignoble character of any one specific act. Texas has now joined the ranks of these jurisdictions by adopting legal provisions which authorize heightened penalties upon a …