International Law

SOI Releases 2004 Personal Wealth Data
The IRS's Statistics of Income Division has released 2004 Personal Wealth Data: Tables that present personal wealth data for 2004 are now available. Five tables show data on the asset portfolio, debts, and net worth of individuals with gross assets...

NAB 2004 foreign currency case study
The NAB board drama in 2004 following the discovery of forex losses must seem like ancient history: I was talking to a journalist recently about Societe Generale and mentioned the NAB events and he'd never heard of it! So in...

Campbell v. U.S., No. 02-2387 (1st Cir. August, 25, 2004)
In Campbell v. United States, slip op. No. 02-2387 (1st Cir. August 25, 2004) (not for publication), the Court, in denying a Certificate of Appealability to one who had his 2255 motion denied, stated, in part, as follows: Finally, Campbell is not entitled to a COA to pursue the claim that counsel was ineffective for failing to anticipate the Court's decision in Blakely v...

Elwood v. Jeter, No. 04-2253 (8th Cir. October 18, 2004)
In Elwood v. Jeter,No. 04-2253 (8th Cir. Oct. 18, 2004) (Bureau of Prison's policy of limiting prisoner placement in Community Corrections Centers to the lesser of six months or ten percent of the prisoner's sentence is based on an erroneous interpretation of 18 U...

IRS Has $1.2 Billion in Unclaimed 2004 Tax Refunds for 1.3 Million People
The IRS announced yesterday (IR-2008-46) that it is holding $1.2 billion in unclaimed refunds for 1.3 million people who failed to file a 2004 tax return. The average unclaimed refund is $552...

Salary Arbitration - Most Deals Are Below the Midpoint
It has been a quiet few days on the arbitration front. Since my last posting, two $1 million deals were signed (Esteban German - Kansas City Royals and Todd Wellemeyer - St. Louis Cardinals)...