Jun 1, 2014 | Archives, Case Comments, Number 3, Print Edition, Volume 47
The U.S. tax code allows citizens and domestic corporations to credit foreign taxes paid against U.S. taxes owed. A foreign tax paid by a U.S. citizen or a domestic corporation may be creditable against domestic taxes when such tax is considered a levy on income....
May 22, 2014 | Archives, Online Edition
In Verizon v. FCC,[ref]740 F.3d 623 (D.C. Cir. 2014).[/ref] the United States Court of Appeals for the District of Columbia, for the second time in four years, reviewed the Federal Communications Commission’s (FCC) authority to impose “net neutrality” rules on...
May 19, 2014 | Archives, Online Edition
The right for a person to be free in his or her body, effects, and property from governmental intrusion serves as the bedrock of the Bill of Rights, as well as the Commonwealth of Massachusetts’s Declaration of Rights.[ref]See U.S. Const. amend. IV (Fourth...
May 12, 2014 | Archives, Online Edition
I. Introduction Police officer testimony during OUI (operating a motor vehicle while under the influence of alcohol) trials in Massachusetts often reads like a script from an all too familiar play, with indicators of alcohol intoxication largely the same across...
Apr 27, 2014 | Archives, Lead Articles, Number 2, Print Edition, Volume 47
To state the obvious, we live in a world that is awash in information. Discoveries of new scientific information occur daily in the laboratories of the world. The Facebook accounts of millions of teenagers contain information about the love lives of their friends....
Apr 20, 2014 | Archives, Online Edition
Ernest Willis was convicted of various sexual assault offenses that occurred in 1997.[ref]See State v. Willis, 75 A.3d 1068, 1070 (N.H. 2013); N.H. Rev. Stat. Ann. §§ 632-A:2 to :3 (2014) (defining aggravated felonious sexual assault and felonious sexual...