Conspiracy jurisdiction issue may go to high court; jurisdiction over parties based on acts of their conspirators raises due process concerns

Article Abstract:

Conspiracy jurisdiction is a theory under which a defendant can be deemed present in a forum for jurisdictional purposes based on the acts of alleged co-conspirators, and has been used more frequently by plaintiffs in antitrust cases, usually price-fixing class actions. One reason is that the globalization of the economy has brought more suits against foreign corporations in jurisdictions in which they have no direct business activities. The Supreme Court will ultimately have to rule on the due process concerns inherent in the theory.

Price fixing, Due process of law, Conspiracy

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'New' IRS will affect international tax practice; concerns of practitioners may be underrepresented in the agency's restructuring plans

Article Abstract:

Some of the IRS' organizational answers to international tax concerns such as the advance pricing agreement (APA) could serve as a model for IRS restructuring mandated by the Internal Revenue Service Restructuring and Reform Act of 1998. The IRS risks decreasing the status of the modern international tax function in that reorganization. Mixing of the APA and competent-authority offices with IRS auditors risks infecting the APA program with an adversarial ethos. Recommendations for restructuring are listed.

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Prior-bad-acts evidence

Article Abstract:

The use of prior-bad-acts in employment discrimination suits is discussed. Federal Rule 404(b) regulates the use of character evidence and was cited in Becker v. ARCO Chemical Co and ruled that the evidence was improper.

Employment discrimination, Evidence, Character, Character evidence

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