E.g., 2024-06
Title Abstract Author Volume Issue Date Publishedsort ascending Geographic Identifier Subject Areas
Florida Bankers Are Concerned about Judicial Assistance to Law Enforcement Officials in the Absence of a Treaty and a Court Request The financial community in Southern Florida is concerned about the Eleventh Circuit Court of Appeal's affirmation of a decision of the U.S. District Court for the Southern District of Miami, ordering... Bruce Zagaris and Pampoosh Radzan 4 11 1988-11-01 United States Bank Secrecy
Anti-Drug Abuse Act of 1988 Creates Significant International Criminal Developments The enactment of the Anti-Drug Abuse Act has significant international law policy provisions.  This article will highlight additional provisions, especially those contained in Title IV, referred to... Bruce Zagaris 4 11 1988-11-01 United States Drug Enforcement
Rep. DeLugo Criticizes Reduction of U.S. Aid to Caribbean On October 12, Representative Ron DeLugo, U.S. Virgin Islands, in a speech in Congress, criticized the substantial reduction of aid by the U.S. to nine Caribbean islands.  He noted that funding to... Bruce Zagaris 4 11 1988-11-01 Caribbean Drug Enforcement
Woodard Reiterates Warning that IRS Redirection of International Transactions Requires New Compliance Action for Taxpayers In an article published in the October 24, 1988 issue of Tax Notes, Percy P. Woodard, Jr., a Certified Public Accountant practicing with Arthur Young in Dallas, and Assistant Commission of Internal... Bruce Zagaris 4 11 1988-11-01 United States Taxation
Palmerino, Special Counsel International IRS, Outlines Enforcement Litigation Priorities At a meeting on November 3, 1988, Kim Palmerino, special counsel, IRS (International), disclosed that the Internal Revenue Service is anxious to litigate international tax areas in which it believes... Bruce Zagaris 4 11 1988-11-01 United States Taxation
Tax Court Upholds Taxation of Money Laundering as U.S. Trade or Business of Nonresident Aliens On September 26, 1988, in the case of Santiago Perez v. Commissioner of Internal Revenue, the United States Court upheld as correct a termination and jeopardy assessment under I.R.C. additions to tax... Bruce Zagaris 4 11 1988-11-01 United States Taxation
Harvard German-U.S. Conference Shows Irreconcilable Conflicts Plague German-U.S. Cooperation in Criminal Matters On June 15-18, 1988, the Harvard Law School was the site of a stimulating, high-level conference on international cooperation in criminal matters.  This issue of the IELR will report on two of the... Bruce Zagaris 4 11 1988-11-01 Germany Adjective Enforcement
Soviet Union Proposes Strengthening U.N. Role in International Enforcement In an aide-mémoire dated September 22, 1988, the Soviet Union launched a broad international dialogue on the ways and means to ensure comprenhensive secuirty and enhanced enforcement by the United... Bruce Zagaris 4 11 1988-11-01 Former Soviet Union Law Enforcement
The Marcos Case-The Future of Letters Rogatory The indictment of former President Ferdinand Marcos of The Philippines raises many questions about what new ground the United States may be breaking in investigating and prosecuting foreign leaders... Wayne H. Rusch 4 11 1988-11-01 Philippines Adjective Enforcement
International Copyright Law Conference Held at American University On November 4, 1988, a day-long symposium entitled, "The Fundamentals of International Copyright" was held at the American University in Washington D.C.  The symposium was sponsored jointly by the... Jay A. Rosenthal, Esq. 4 11 1988-11-01 United States Copyright
U.S. Joins the Berne International Copyright Union On October 20, 1988, Congress cleared implementing legislation amending the U.S. Copyright Law, thereby allowing the President to sign the Berne International Copyright Convention.  This move will... Jay A. Rosenthal, Esq. 4 11 1988-11-01 United States Copyright
Appellate Court Rules Yunis' Confession Must Comply with Constitution, But Overturns Lower Court's Finding that It Was Involuntary On October 14, 1988, the United States Court of Appeals for the District of Columbia Circuit unanimously held that the confession of Fawaz Yunis, the Lebanese arrested by the FBI off a yacht near... Bruce Zagaris 4 11 1988-11-01 United States Jurisdiction
2nd Circuit Rejects Act of State and Immunity Defenses in Contempt Ruling Against Marcoses for Noncompliance with Subpoena Ferinand and Imelda Marcos were indicted by a grand jury in Manhattan on October 21, 1988 for racketeering and other offenses relating to obtaining money and investing in the U.S., during and after... Pampoosh Razdan and Bruce Zagaris 4 11 1988-11-01 United States Immunity
Libya Breaches Embargo- Malta, Data General Corp. Intervene As reported in the authoritative Times of Malts, Libya successfully broke the embargo imposed by the United States in a spectacular development on October 19, 1988.  The case is significant because... Clemens J.M. Kochinke 4 11 1988-11-01 Libya Law Enforcement
U.S. Government Moves Quickly on Drafting New Convention on Access to Bank Information As the last issue of the IELR reported S4702 of the Anti-Drug Abuse Act, which has been signed into law, requires the Treasury to enter into negotiations with appropriate financial supervisory... Bruce Zagaris 4 11 1988-11-01 United States Bank Secrecy