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Full-Text Articles in Legal Remedies
To Yick Wo, Thanks For Nothing!: Citizenship For Filipino Veterans, Kevin Pimentel
To Yick Wo, Thanks For Nothing!: Citizenship For Filipino Veterans, Kevin Pimentel
Michigan Journal of Race and Law
In this Note, the Author uses science fiction novelist Robert Heinlein's model of citizenship as an analytical framework for examining the historical treatment of Filipino veterans of World War II. The Author Heinlein's conception of citizenship in Starship Troopers was one in which a person can acquire citizenship only through a term of service in the state's armed forces. Similarly, the United States provided immediate eligibility for citizenship to World War II era foreign veterans, but it effectively excluded Filipino veterans from this benefit. The Author examines how the plenary power doctrine in immigration law, has quashed legal challenges by …
Markets As Monitors: A Proposal To Replace Class Actions With Exchanges As Securities Fraud Enforcers, Adam C. Pritchard
Markets As Monitors: A Proposal To Replace Class Actions With Exchanges As Securities Fraud Enforcers, Adam C. Pritchard
Articles
Fraud in the securities markets has been a focus of legislative reform in recent years. Corporations-especially those in the high-technology industry-have complained that they are being unfairly targeted by plaintiffs' lawyers in class action securities fraud lawsuits. The corporations' complaints led to the Private Securities Litigation Reform Act of 1995 ("Reform Act"). The Reform Act attempted to reduce meritless litigation against corporate issuers by erecting a series of procedural barriers to the filing of securities class actions. Plaintiffs' attorneys warned that the Reform Act and the resulting decrease in securities class actions would leave corporate fraud unchecked and deprive defrauded …
The Constitutionality Of Taxing Compensatory Damages For Mental Distress When There Was No Accompanying Physical Injury, Douglas A. Kahn
The Constitutionality Of Taxing Compensatory Damages For Mental Distress When There Was No Accompanying Physical Injury, Douglas A. Kahn
Articles
Since 1919, statutory tax law has excluded from gross income compensatory damages received on account of a personal injury or sickness.1 The current version of that exclusion is set forth in section 104 (a) (2) of the Internal Revenue Code of 1986.2 The construction of that exclusion, both by the courts and by the Commissioner, underwent significant alterations over the 80-year period that the provision has existed.3 The statute itself was amended several times, most recently in 1996.4 It is the 1996 amendment that has raised a constitutional issue concerning the validity of a portion of the statute.5