Exporters sue U.S. on tax, but feds say it's just a fee: scores of major companies contend levy on exports violates the Constitution
Article Abstract:
US Shoe Corp is arguing a test case against a harbor maintenance fee that exporters claim is a tax in violation of Art 1, Sec 9, cl 5 of the US Constitution. The US Court of International Trade in NY is hearing the case, US Shoe Corp v US, 94-11-00668, and its ruling will apply to the 141 other companies that have filed suit since late in 1994. Congress approved the fee in 1986 and it took effect in 1987; by Sept 1993 it had collected a total of $538 million. It charges .0125% of the value of goods shipped for export.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1995
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Marcos torture trial to start
Article Abstract:
Estate of Marcos Human Rights Litigation, In re goes to trial in Honolulu on Sep 9, 1992, and alleges that the number of Filipinos tortured or killed during the 14 years of martial law under Marcos numbered about 10,000. The case is the first international human rights class action to be tried in the US. In order to establish that Ferdinand Marcos was liable for the human rights abuses, plaintiffs must show that Marcos did not attempt to stop the abuses and that he personally signed some of the arrest orders.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1992
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Jury system undergoes patchwork remodeling; reformers argue that service can be pleasant and also further justice
Article Abstract:
Federal and state courts are examining amd implementing changes to the jury system to correct perceived problems. Most stem either from the view that jurors are victims of a system run amok, or that they are the problem. New rules in NY, such as letting judges preside over civil suits' voir dire, exemplify the first group, while those in CA, where unanimous verdicts may cease, typify the second. Sweeping reforms in AZ incorporate ideas from both sides, while some experts would prefer professional jurors.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1996
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- Abstracts: Harbor maintenance fee sets off a dispute; more than 400 companies object, calling the levy an illegal tax on exports
- Abstracts: Trustees' consideration of nonfinancial factors in tender of ESOP shares violates exclusive benefit rule. Sick leave payments found payroll practice exempted from ERISA despite trust established to administer benefits
- Abstracts: Record state caseloads in 1990; but tort filings may be slowing because of reform legislation, report suggests
- Abstracts: DOL determines welfare plan of employee leasing company is MEWA subject to state regulation. Congress considers MEWA legislation