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THE ARMY LAWYER ARTICLES The Military Lending Act Part II: The Department of Defense Strikes Back! Major Moises A. Castillo Non-Economy Act Authorities: The Other White Meat of Interagency Acquisitions—Their Uses, Mechanics, and Limitations Major Bruce L. Mayeaux Wait, I Owe How Much In Penalties?: U.S. International Tax Considerations For Servicemembers with Foreign Bank Accounts & Foreign Securities Captain Adam G. Province TJAGLCS FEATURES Lore of the Corps Thirty Years of Service to the Regiment: Philip Byrd Eastham Jr. (1950-2016) BOOK REVIEW Company Man: Thirty Years of Controversy and Crisis in the CIA Reviewed by Major Dustin B. Kouba, USAF The Power of Being Yourself: A Game Plan for Success by Putting Passion into Your Life and Work Reviewed by Major Andrew D. Smith Judge Advocate General’s Corps Professional Bulletin 27-50-16-11 November 2016 Editor, Captain Cory T. Scarpella Contributing Editor, Major Laura A. O’Donnell Contributing Editor, First Lieutenant A. Benjamin Spencer Legal Editor, Mr. Sean P. Lyons The Army Lawyer (ISSN 0364-1287, USPS 490-330) is published monthly Authors should revise their own writing before submitting it for by The Judge Advocate General’s Legal Center and School, Charlottesville, publication, to ensure both accuracy and readability. The style guidance in Virginia, for the official use of Army lawyers in the performance of their legal paragraph 1-36 of Army Regulation 25-50, Preparing and Managing responsibilities. Correspondence, is extremely helpful. Good writing for The Army Lawyer is concise, organized, and right to the point. It favors short sentences over The opinions expressed by the authors in the articles do not necessarily long and active voice over passive. The proper length of an article for The reflect the view of the Department of Defense, the Department of the Army, Army Lawyer is “long enough to get the information across to the reader, and The Judge Advocate General’s Corps (JAGC), The Judge Advocate General’s not one page longer.” Legal Center and School, or any other governmental or non-governmental agency. Masculine or feminine pronouns appearing in this pamphlet refer to Other useful guidance may be found in Strunk and White, The Elements both genders unless the context indicates another use. of Style, and the Texas Law Review, Manual on Usage & Style. Authors should follow The Bluebook: A Uniform System of Citation (20th ed. 2015) The Editorial Board of The Army Lawyer includes the Chair, Administrative and the Military Citation Guide (TJAGLCS, 20th ed. 2015). No and Civil Law Department, and the Director, Professional Communications compensation can be paid for articles. Program. The Editorial Board evaluates all material submitted for publication, the decisions of which are subject to final approval by the Dean, The Judge The Army Lawyer may make necessary revisions or deletions without Advocate General’s School, U.S. Army. prior permission of the author. An author is responsible for the accuracy of the author’s work, including citations and footnotes. Unless expressly noted in an article, all articles are works of the U.S. Government in which no copyright subsists. Where copyright is indicated in The Army Lawyer articles are indexed in the Index to Legal Periodicals, an article, all further rights are reserved to the article’s author. the Current Law Index, the Legal Resources Index, and the Index to U.S. Government Periodicals. The Army Lawyer is also available in the Judge The Army Lawyer accepts articles that are useful and informative to Army Advocate General’s Corps electronic reference library and can be accessed lawyers. This includes any subset of Army lawyers, from new legal assistance on the World Wide Web by registered users at http:// attorneys to staff judge advocates and military judges. The Army Lawyer strives www.jagcnet.army.mil/ArmyLawyer and at the Library of Congress website to cover topics that come up recurrently and are of interest to the Army JAGC. at http://www.loc.gov/rr/frd/MilitaryLaw/Army_Lawyer.html. Prospective authors should search recent issues of The Army Lawyer to see if their topics have been covered recently. Articles may be cited as: [author’s name], [article title in italics], ARMY LAW., [date], at [first page of article], [pincite]. Lore of the Corps Thirty Years of Service to the Regiment: Philip Byrd Eastham Jr. (1950-2016) ...............................1 Articles The Military Lending Act Part II: The Department of Defense Strikes Back! Major Moises A. Castillo .......................................................................................................................4 Non-Economy Act Authorities: The Other White Meat of Interagency Acquisitions—Their Uses, Mechanics, and Limitations Major Bruce L. Mayeaux .....................................................................................................................15 Wait, I Owe How Much In Penalties?: U.S. International Tax Considerations For Servicemembers with Foreign Bank Accounts & Foreign Securities Captain Adam G. Province ..................................................................................................................25 TJAGLCS Features Book Review Company Man: Thirty Years of Controversy and Crisis in the CIA Reviewed by Major Dustin B. Kouba, USAF ......................................................................................35 The Power of Being Yourself: A Game Plan for Success by Putting Passion into Your Life and Work Reviewed by Major Andrew D. Smith .................................................................................................. 38 NOVEMBER 2016 • THE ARMY LAWYER • JAG CORPS PROFESSIONAL BULLETIN 27-50-16-11 Lore of the Corps Thirty Years of Service to the Regiment: Philip Byrd Eastham Jr. (1950-2016) Fred L. Borch Regimental Historian For thirty years, Philip Byrd Eastham, Jr. was a constant While serving in the Visitor’s Bureau, 1LT Eastham presence at The Judge Advocate General’s Legal Center and “would occasionally be seen sketching at his desk” and, since School (TJAGLCS), and his contributions to our Regiment his artistic skills were admired by TJAGSA’s leadership, during those years were remarkable. This is his story. Byrd was hired as an artist/illustrator when he left active duty in 1981.5 Born in December 1950, Byrd grew up in From the rural Fauquier County, beginning of his long Va. He came from a tenure as an Army long line of native civilian employee, Mr. Virginians, as his Eastham worked ancestors first arrived in “closely with the what was then a British faculty in developing a colony in 1629. In broad range of graphic 1973, Mr. Eastham arts products,” graduated Phi Beta including textbook and Kappa from the College lecture program of William and Mary covers.6 Over the with a Bachelor of Arts. years, Byrd also William and Mary also designed a number of t- honored him with the shirt logos celebrating Lord Botetourt Medal.1 the annual conferences Byrd then studied in the held at TJAGSA United Kingdom, (today’s World Wide where he obtained a Continuing Legal second Bachelor of Arts and also Master of Arts in Art Education conference). He also did some of the artwork for History from Trinity College, Cambridge University.2 the Regimental Distinctive Insignia adopted by the Corps in 1986,7 and developed the logo of the U.S. Army Claims In 1976, then First Lieutenant Eastham, Adjutant Service. Finally, Mr. Eastham worked with faculty and visual General’s Corps, was assigned to The Judge Advocate media personnel to develop artwork incorporated into General’s School, U.S. Army (TJAGSA), where he served as instructional videos.8 the Chief of the Visitor’s Bureau. That same year, 1LT Eastham made his first long-lasting contribution to our Corps Mr. Eastham also was in charge of the design and layout when he revived the TJAGSA Alumni Association’s of the School’s “Annual Bulletin,” which contained the Newsletter. This publication (subsequently published as the Commandant’s annual report, resident and non-resident Regimental Reporter after the Corps received ‘Regimental’ course catalogues, and information about various academic status in 1986),3 had fallen into a long hiatus. Byrd’s revival of it ensured that alumni, and especially retirees, received news about both TJAGSA and the Corps.4 1 The Lord Botetourt Medal is presented each year to the undergraduate 3 For more on the Corps’ status as a Regiment, see Fred L. Borch, The student “who has most distinguished him- or herself in scholarship.” THE Origin of the Corps Distinctive Insignia, THE ARMY LAW., Oct. 2012, 1–3. LORD BOTETOURT MEDAL, COLLEGE OF WILLIAM & MARY, http://www.wm.edu/sites/commencement/awards/lord-botetourt- 4 REGIMENTAL REPORTER, supra note 2. medal/index.php (last visited November 4, 2016). During the spring 5 semester, academic department chairs are notified of undergraduate students Id. whose academic records merit their consideration for the Botetourt Medal. 6 Id. Those department chairs are asked to submit letters of recommendation Id. on behalf of eligible students whom they wish to see considered for this 7 Borch, supra note 3. singular honor. Id. 8 REGIMENTAL REPORTER, supra note 2. 2 The Byrd-Man of TJAGSA, REGIMENTAL REPORTER, Fall 1989, at 7. NOVEMBER 2016 • THE ARMY LAWYER • JAG CORPS PROFESSIONAL BULLETIN 27-50-16-11 1 “Run for Your Life” program in which individuals at TJAGSA kept records of their weekly running mileage and then were recognized with a certificate signed by the TJAGSA commandant when they achieved certain running mileage goals. The accompanying photograph shows Byrd receiving a certificate attesting to his running abilities from Colonel Paul Jackson “Jack” Rice, about 1986. Mr. Eastham retired in the summer of 2006, after a combined thirty years of military and civilian Federal Service. A few months later, in recognition of his many contributions to our Corps, Byrd Eastham was made an Honorary Member of the Regiment. This is an honor accorded very few men and women in history.12 In retirement, Byrd began a new career in the antiques business as the co-owner (with Ms. Jane deButts) of the Eternal Attic, a consignment shop located on Ivy Road in Charlottesville, Va.