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In United States v. Dahlstrom, the Ninth Circuit Court of Appeals reversed the criminal tax fraud convictions of five tax advisers. The defendants had been convicted for developing and promoting a program in which a United States taxpayer shifted taxable income to a controlled trust in a tax-haven country. The Ninth Circuit held that, as a matter of law, the promoters of the foreign trust arrangement could not be convicted of counseling fraud because the particular scheme had not yet been declared fraudulent. Through its decision the court has restricted the government's campaign against abusive tax shelters, and placed a constitutional limit on the powers available to the government for use against the promoters of creative tax shelters. Part I of this Note outlines the mechanics of the foreign trust arrangement. The legal background of the case is presented in Part II, followed in Part III by the reasoning of both the majority and the dissent. Part IV analyzes the decision, concludes that the court misapplied the fair-notice protection of the fifth amendment to reverse the convictions, and discusses the potential effects of the decision on the government's tax compliance enforcement program as recently strengthened by Congress.

Las múltiples determinaciones que marcaron las trayectorias de las autoridades étnicas en el mundo andino entre el último tercio del siglo XVI y la primera mitad del siglo XVIII ofrecen un amplio espectro para analizar las transformaciones en los criterios de legitimidad del liderazgo político, la dinámica socioproductiva de los colectivos étnicos, las territorialidades en disputa y los niveles de agregación sociodemográfica. Pero si los caciques andinos coloniales ocuparon esas posiciones claves en la dinámica política local, no poco mérito tuvieron las mujeres de sus grupos familiares en el armado de redes de relaciones personales y sociales. Esposas legítimas, mujeres secundarias, madres e hijas operaron activamente en los pliegues de la sociedad colonial, intermediando también entre sus referentes políticos masculinos y los ayllu a ellos adscriptos, como así también en relación a otros caciques de la región y diferentes autoridades españolas. En este artículo, hacemos foco en los corregimientos de indios emplazados en la cuenca del lago Titicaca (jurisdicción de la ciudad de Nuestra Señora de La Paz, audiencia de Charcas) al calor de una serie de episodios protagonizados por las mujeres de las familias cacicales. El matrimonio, el mestizaje (biológico y cultural), la herencia y la sucesión, el compadrazgo, el acceso a la tierra y la memoria genealógica desfilarán a través de la pluma de escribanos que protocolizaron las vidas, obras, andanzas, alianzas, aventuras y desventuras de estas "mujeres cacicales" del altiplano circunlacustre. ; The paths of ethnic authorities in the Andean world between the late the 16th and the first half of the 18th centuries offer a wide spectrum for analyzing the transformations in the criteria of legitimacy of political leadership, the socioproductive dynamics of ethnic groups, and the contested territorialities. But, if colonial Andean lords (caciques) occupied these key positions in the local political dynamics, women of their family groups played no minor roles in the creation of personal and social networks. Legitimate wives, secondary women, mothers, and daughters operated actively in the folds of colonial society, also mediating between their male political referents and their ayllu, as well as in relation to other regional caciques and different Spanish authorities. This article focuses on corregimientos de indios (colonial rural provinces) around the Titicaca Lake basin (jurisdiction of the city of La Paz, Audiencia de Charcas) within a series of episodes carried out by women of high rank families. Marriage, mestizaje, inheritance and succession, compadrazgo, access to land, and genealogical memory will be recorded by notaries who registered lives, alliances, adventures, and misfortunes of these "chiefly women" from the Titicaca basin and its surrounding high plateau. ; Fil: Morrone, Ariel Jorge. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Saavedra 15. Instituto de Historia Argentina y Americana "Dr. Emilio Ravignani". Universidad de Buenos Aires. Facultad de Filosofía y Letras. Instituto de Historia Argentina y Americana "Dr. Emilio Ravignani"; Argentina

by an impressed New Yorker [William G. Stevenson] ; Volltext // Exemplar mit der Signatur: München, Bayerische Staatsbibliothek -- Biogr. 3334 u