Law Commons^™

Multiple Punishment For Similar Crimes: Is The Double Jeopardy Clause Violated?, Jimmy Gurule

Journal Articles

Criminal defendants often are charged and convicted of multiple offenses. And often one offense is a lesser included offense of another, which means that proving one offense proves the other. If the offender is sentenced for both crimes, is the prohibition against double jeopardy violated? That is the question the Supreme Court addresses in this drug trafficking case, a case in which two concurrent life imprisonment sentences were imposed for virtually the same conduct.

Can A Deficiency Notice To A Non-Filing Taxpayer Shorten The Time To Claim A Refund In The Tax Court?, Matthew J. Barrett

Journal Articles

Each year, about three million people overpay their federal income taxes but don't file returns. Taxpayers usually have three years to claim a refund. When a non-filer waits more than two years before seeking a refund, the IRS often seeks more tax because the taxpayer has not filed. If the taxpayer appeals to the Tax Court to avoid paying the additional tax, the IRS says the refund period is only two years. Now the Supreme Court decides if a deficiency notice can shorten the time to claim a refund in the Tax Court.

Are Back Pay And Damages In Age Discrimination Cases Subject To Income Taxes?, Matthew J. Barrett

Journal Articles

The Internal Revenue Code excludes damages received "on account of personal injuries" from federal income taxation. In this case, the Supreme Court decides if back pay and damages received under the Age Discrimination in Employment Act qualify for this exclusion. The Court's decision could affect thousands of workers who have brought, or may bring, federal age discrimination claims after losing their jobs in downsizings. It may also resolve the tax status of punitive damages.

An Independent Contractor Speaks His Mind: Can He Lose His Government Contract? An Analysis Of Heiser V. Umbehr, Barbara J. Fick

Journal Articles

This article previews the Supreme Court case Heiser v. Umbehr, 515 U.S. 1172 (1995). The author expected the Court to consider whether, and to what extent, a governmental unit can take into account an independent contractor's poltical speech in making decisions regarding the award or termination of government contracts.

Are Litigating Attorneys Debt Collectors Under The Federal Fair Debt Collection Practices Act?, Tang Thi Thanh Trai Le

Journal Articles

In 1986 Congress amended the Fair Debt Collection Practices Act to include attorneys under the definition of debt collector. Now the Supreme Court is asked to determine if the law applies to attorneys suing debtors on behalf of clients, not just when they conduct debt-collection activities.

If the Supreme Court affirms the decision of the Seventh Circuit, thus finding for Jenkins, attorneys who litigate cases involving collection of debts may find themselves subject to liability for communications with the consumer or the consumer's attorney regarding the litigation. Furthermore, these attorneys would face personal liability for any violations of the Act …