Conflict of Laws: Law Applicable in Federal Courts: Federal Law Applied to Contractual Relations of Admiralty Lawyer

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Federal Tax Law Trumps Indian Canon

On November 27, 2001, the Supreme Court ruled in Chickasaw v. United States that Native American gaming (NAG) firms are subject to federal excise and occupational taxes. Prior to the decision, these firms had been exempt from all federal taxation. We hypothesize that Chickasaw improves the competitive position of publicly traded gaming firms and their suppliers by leveling the playing field for...

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SECTION 1001 of the Criminal Code provides criminal sanctions against persons who deal fraudulently with government agencies.1 Although the origin of the statute dates from 1863,2 only recently have Government attorneys made frequent use of its provisions. In United States v. Diogo, the Court of Appeals for the Second Circuit supplemented the increasing body of judicial interpretation of sectio...

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ژورنال

عنوان ژورنال: Michigan Law Review

سال: 1961

ISSN: 0026-2234

DOI: 10.2307/1286270