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7 Jun 2014, 5:38 am
While, unlike the OVDP, a “quiet disclosure” does not “guarantee” a taxpayer of no criminal prosecution, the practical result and the experience of practitioners who have assisted clients who have made quiet disclosures is that there is a very small likelihood of a criminal prosecution for two principal reasons: (1) Voluntary compliance results and is generally encouraged in our tax system, and (2) there is little to no incentive to… [read post]
4 Jun 2014, 6:36 am
This position gives rise to the following questions:1) Is the exercise of the power to promulgate Ordinances amenable to judicial review (is it justiciable)? [read post]
30 May 2014, 7:43 pm
To be sure, an IQ of 75 does not necessarily mean that the defendant wins; this merely permits the defendant to present evidence of poor adaptive functioning. [read post]
27 May 2014, 6:00 am
When this situation arises, how does the DLHWC resolve the problem? [read post]
20 May 2014, 10:02 pm
I did get a late start on August 1, 2013. [read post]
15 May 2014, 4:00 am
" Thus, for pleading purposes, the court ruled that the complaint need not specify the actual law, rule or regulation violated, although it must identify the particular activities, policies or practices in which the employer allegedly engaged, so that the complaint provides the employer with notice of the alleged complained-of conduct.The Court of Appeals observed that in order to recover under a Labor Law §740 theory, the plaintiff has the burden of proving [1] that an actual… [read post]
[Eugene Volokh] New York’s ‘aggravated harassment’ statute is unconstitutionally overbroad and vague
13 May 2014, 1:08 pm
It does not require that the person that you send the communication to is the same person that you intend to harass, annoy and alarm. [read post]
12 May 2014, 1:24 pm
Ideally, we would have a written rule to settle this dispute, and it turns out Santa Barbara does. [read post]
11 May 2014, 9:30 pm
Second, when funding does buy a result, the only remedy is disclosure. [read post]
11 May 2014, 9:01 pm
Radley Balko first commented on the disparity between the overwhelmingly negative response the Cohan book received from Amazon reviewers (51 of the 75 Amazon reviews are 1-star) and the puff-piece comments from reviews in most of the mainstream media.The negative reviews clearly captured Cohan’s attention; he has complained about them in a couple of press appearances. [read post]
8 May 2014, 7:13 am
The following is a fuller discussion of some of the main issues in the paper, including numerous points on which I agree with it, and thus am just putting my own gloss on a conclusion that it reaches as well:1) Does the example show that multinationals with common control synergies are earning rents? [read post]
5 May 2014, 9:30 am
The two-part test adopted by the Supreme Court required the plaintiff to prove (1) that the conditions were cruel and (2) that the government was deliberately indifferent to the conditions facing the inmate. [read post]
2 May 2014, 5:31 pm
This presents some of my reactions to the larger themes of the book.1. [read post]
2 May 2014, 5:31 pm
This presents some of my reactions to the larger themes of the book.1. [read post]
1 May 2014, 2:49 pm
UPDATE: Victoria Pynchon does the heavy lifting: If Player 1 opens with “fringe” (double word) for 24 points; Player 2 follows by slapping an “i” on the triple word score followed by an “n” for “infringe” and 33 points; and, Player 1 responds with “ment” for 19 points, the combined score for “infringement” is 75… [read post]
29 Apr 2014, 10:05 pm
CON: Noise My #1 complaint about the Adonit Jot Script is that it is noisy to use. [read post]
28 Apr 2014, 12:09 pm
” What exactly does this mean? [read post]
25 Apr 2014, 4:00 am
The Kutak Commission said over thirty years ago that “[t]he assumed equivalence between [nonlawyer ownership] and interference with the lawyer’s professional judgment is at best tenuous” and “[a]dherence to the traditional prohibitions has impeded development of new methods of providing legal services”[1]. [read post]
24 Apr 2014, 7:27 pm
Of those, $75 million could be attributed to debts which were more than 10 years old. [read post]
23 Apr 2014, 10:05 pm
Nevertheless, I did think it interesting that Apple announced a 7 for 1 stock split to take place in June, which will result in a change from the current approximately $525/share to about $75/share. [read post]