Crime isn't always a federal case
Article Abstract:
Law enforcement is mainly a local issue and there is no need for the growth in federal crimes. The 2 mil state and local prosecutions annually dwarf the 45,000 federal prosecutions which occur in that span of time. The function of federal law enforcement should be defined before any more federal crimes are added to the books. Although some crimes are without question federal, such as federal income tax offenses and international terrorism, the federal interest in some offenses such as the pursuit of fathers who do not pay child support and in protecting access to abortion clinics is questionable. The "reinventing government" principle should apply to crime as well.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1996
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Noncash compensation distributed to U.S. employees, officers or directors by U.K. corporations is subject to federal taxes, even if exempt under U.K. tax law
Article Abstract:
US tax and securities laws must be applied to the incentive plans of corporations formed in the United Kingdom because some employees, directors or officers receiving noncash compensation from such corporations must pay US taxes. Moreover, the issuance of securities to 'US participants' comes under federal and state securities laws. UK corporations use several kinds of noncash compensation incentive plans. Even though these can be exempt under UK tax law, they are subject to US tax.
Publication Name: The National Law Journal
Subject: Law
ISSN: 0162-7325
Year: 1997
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On the patent jurisdiction of the Federal Circuit: a few simple rules
Article Abstract:
Judicial code section 1338(a) jurisdiction over patent cases is a necessary precondition for section 1295(a)(1) appellate jurisdiction of the US Court of Appeals for the Federal Circuit (FC) to apply. A well-pleaded patent complaint usually fulfills FC jurisdiction and thus both code sections. Christianson v. Colt and Kennedy v. Wright show, however, that the most salient patent issues are not always the issues in appellate jurisdiction.
Publication Name: Journal of the Patent and Trademark Office Society
Subject: Law
ISSN: 0882-9098
Year: 1997
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