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The United States provides statutory asylum rights for victims of forced abortion or sterilization. Congress created these rights as a response to the plight of Chinese victims of coercive population control. Although current case law provides that a spouse may claim asylum on the basis of his wife's abortion or sterilization, the Board of Immigration Appeals ("BIA") has refused to extend similar asylum rights to unmarried partners. By refusing to grant similar rights to unmarried partners, the BIA has created a misplaced bright-line rule. Congress provided asylum for people fleeing persecution levied as part of coercive population control. Minimum-marriage-age requirements are a fundamental part of China's population control program. Therefore, the decision to use a bright-line rule ba...
On Feb. 15, Chief Judge Jonathan Lippman announced new rules regarding the assignment of judges in New York to cases in which the judge has been the recipient of a contribution of $2,500 or more to his or her campaign committee within the previous two years. In essence, the proposed rules provide that no case shall be assigned to a judge other than in an emergency if the assignment would be to a case in which the attorney or the party in the case has contributed $2,500 or more individually, or $3,500 collectively by multiple plaintiffs or defendants or an attorney's law firm. According to Chief Judge Lippman, these rules have been under consideration for some time but have been given greater impetus since the U.S. Supreme Court's decision in Caperton v. A.T. Massey Coal Co., 129 U.S. 22...
This document contains temporary regulations that provide guidance on the application of sections 162(a) and 263(a) of the Internal Revenue Code to amounts paid to acquire, produce, or improve tangible property. The temporary regulations clarify and expand the standards in the current regulations under sections 162(a) and 263(a) and provide certain bright-line tests (for example, a de minimis rule for certain acquisitions) for applying these standards. The temporary regulations also provide guidance under section 168 regarding the accounting for, and dispositions of, property subject to section 168. The temporary regulations also amend the general asset account regulations. The temporary regulations will affect all taxpayers that acquire, produce, or improve tangible property. The text ...
In US v. Gonzalez-Lopez, a five member majority, per Justice Scalia, held that when a court wrongfully denies a defendant's counsel of choice, the remedy is automatic reversal, not some form of harmless error review. The Supreme Court's decision, by refusing to balance a defendant's rights against a trial's overall fairness, epitomizes rule-based jurisprudence. Rule-based jurisprudence operates by identifying constitutional principles and then positing rigid safeguards against their infringement. Recent developments in constitutional criminal law may indicate that the current Court is more inclined than previous Courts to adopt bright-line rules to protect the constitutional rights of defendants. If this indicates a trend for future jurisprudence, the question arises as to what drives t...
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