Extensions of Remarks (PDF 9MB)

Total Page:16

File Type:pdf, Size:1020Kb

Extensions of Remarks (PDF 9MB) January 30, 19/5 EXTENSIONS OF REMARKS 1951 security cost-of-living benefit increases not By Mr. RHODES: By Mr. ASPIN: be enacted; to the Committee on Ways and H. Res. 121. Resolution to establish a select H .R. 2494. A bill to provide for the convey­ Means. committee of the House to conduct an in­ ance to the Boy Scouts of certain real prop­ By Mr. McFALL (for himself, Mr. vestigation and study with respect to intel­ erty i ll the Chequamegon National Forest in REUSS, Mr. BRADEMAS, Mrs. BURKE ligence activities carried out by or on behalf Wiscon:in; t o the Committee on Agriculture. of California, Mr. CARR, Mr. DowNEY, of the Federal Government; to the Com­ By Mr. BURKE of Massachusetts: Mr. HARKm, Mr. LEVITAS, and Mrs. mittee on Rules. H .R. 2495. A bill for the relief of Miss SCHROEDER} : H. Res. 122. Resolution to establish a select Malgorzata Kuzniarek Czapowski; t o t he H. Con. Res. 85. Concurrent resolution to committee of the House of Representatives Committee on the Judiciary. express the sense of the Congress that the to investigate actions necessary to locate By Mr. COCHRAN: President should not impose any tariff or Americans reported missing in action while H.R. 2496. A bill for the relief of Weat h­ other import restriction on petroleum or serving as members of the Armed Forces in ersby Bodbold Carter, Jr., and Richard T . petroleum products before April 1, 1975; to Southeast Asia during the Vietnam confiict; Harriss III; to the Committee on Interior and the Committee on Ways and Means. to the Committee on Rules. Insular Affairs. By Mr. SCHNEEBELI (for himself and By Mr. RHODES (for himself, Mr. By Mr. McFALL: Mr. FLOOD): MICHEL, Mr. DEVINE, Mr. MOSHER, H .R. 2497. A bill to validate the conveyance H. Con. Res. 86. Concurrent resolution Mr. SKUBITZ, Mr. HORTON, Mr. BROY­ of certain land in the State of California by requesting release of two Ukrainian intel­ HILL, Mr. STEIGER Of Arizona, and Mr. the Southern Pacific Transportation Co.; to lectuals; to the Committee on Foreign MILLER of Ohio} : the Committee on Interior and Insular Affairs. H. Res. 123. Resolution to create a Select Affairs. ByMr.DRINAN: Commit tee on Energy; to the Committee on By Mr. PATI'EN: H. Res. 119. Resolution disapproving the Rules. H.R. 2498. A bill for the relief of William J. deferral of budget authority represented by By Mr. ULLMAN (for himself and Mr. Erwin; to the Committee on the Judiciary. the failure of the President to apportion ScHNEEBELI}: H.R. 2499. A bill for the relief of Michael certain funds to the Departments of Labor H. Res. 124. Resolution providing funds for Mazarakis; to the Committee on the Judi- and Health, Education, and Welfare; to the the expenses of the Committee on Ways and ciary. Committee on Appropriations. Means; to the Committee on House Admin­ By Mr. ROYBAL: By Mr. LONG of Maryland (for him­ ist ration. H.R. 2500. A bill for the relief of Pedro self, Mr. HOLLAND, Mr. DINGELL, Mr. Escobedo-Celaya; to the Committee on the JENRETTE, Mr. GIBBONS, Mr. YATRON, Judiciary. Mr. THONE, Mr. HENDERSON, Ms. By Mr. SISK: HOLTZMAN, Mr. REES, Mr. FLORIO, Mr. PRIVATE BILLS AND RESOLUTIONS H.R. 2501. A bill for the relief of Cmdr. MOORHEAD of California, Mr. NIX, Mr. Andrew F. Jensen, u.s. Navy; to the Com­ AuCOIN, Mr. LAGOMARSINO, Mr. LEG­ Under clause 1 of rule XXII, private mittee on the Judiciary. GETT, Mr. CLEVELAND, and Mrs. HECK­ bills and resolutions were introduced and H.R. 2502. A bill for the relief of Peter Olav Mesikepp; to the Committee on the Judi­ LER of Massachusetts): severally referred as follows: ciary. H. Res. 120. Resolution to amend rule X of By Mr. ANDREWS of North Dakota: the Rules of the House of Representatives to H .R. 2493. A bill for the relief of North H.R. 2503. A bill for the relief of Dimltrios establish a permanent Select Committee on Panoutsopoulos, Angeliki Panoutsopoulos, Central Education Television, Inc., to the and Georgios Panoutsopoulos; to the Com­ Energy; to the Committee on Rules. Committee on the Judiciary. mittee on the Judiciary. EXTENSIONS OF REMARKS IS MILITARY JUSTICE JUSTICE? opportunity for all, regardless of race or Most assuredly, Article 58a. is patently creed or national origin . .." discriminatory and certainly in violation of We believe that equal opportunity most the Department of Defense "Human Goals." certainly applies to equal consideration and Recent GAO and DoD Corrections Council HON. LES ASP IN the metering out of military justice under OF WISCONSIN the Uniform Code. studies have revealed differences between services in the application of Article 58a., IN THE HOUSE OF REPRESENTATIVES For the past four years, AFSA delegates in attendance at the annual convention have and Mr. James P. Goode, Deputy Assistant Thursday, January 30, 1975 Secretary for Manpower and Reserve Affail·s mandated legislation be passed, eliminat­ (Personnel Policy), has directed the Judge Mr. ASPIN. Mr. Speaker, it has been ing the disparity in the application of mili­ Advocate (JA) and personnel to study the said by many that military justice is fre­ tary justice, as presently contained in Title 10, US Code 858a., Article 58a. differences and come up with recommenda­ quently not justice at all. In particular, tions. We are grateful for Mr. Goode's interest The inequity Of punishment, under the and efforts. the treatment of officers convicted by Uniform Code of Military Justice (UCMJ), courtmartial is considerably better than was significantly amplified in the General In retrospect , we would ask that the dif­ what is served up to enlisted personnel. Court-Martial of Colonel Kehrli. The facts in ferences in application of Article 58a. between An illustration of this point was re­ this case reveal that, while serving as com­ the services not be the only consideration. It is more in keeping With our resolution cently brought to my attention b~- re­ mander of an Air Force unit, operating in a tired Chief Master Sergeant of the Air combat zone, Colonel Kehrli not only smoked and with the "Human Goals" of the Depart­ marijuana cigarettes but also encouraged ment of Defense, that the article be revised Force Donald L. Harlow, now the direc­ young enlisted men, under his command, to to the extent that ALL "people", regardless tor of legislation for the Air Force Ser­ participate in his unlawful smoking habits. of rank or position of responsibility, be geants Association. Sergeant Harlow's By his conduct, he not only condoned but treated the same when it concerns military remarks, which appeared in the associa­ also blatantly encouraged disobedience of the justice. tion's "Lobby Ledger," follows: law concerning the utilization of marijuana. It is our position that the higher the grade, EQUAL JUSTICE FOR ALL For such offenses, Colonel Kehrli was sen­ rank and degree of responsibility, the greater The first paragraph of the Department of tenced to confinement, at hard labor, for the punishment should be, based upon the Defense "Human Goals" reads as follows: three years and fined $15,000. degree of violation of the law(s). Certainly, "Our nation was founded on the principle There is no automatic reduction provision ignorance of the law is no excuse for viola­ that the individual has infinite dignity and for officers; thus, after serving the period of confinement, during which time the tion. On the other hand, those, charged with worth. The Department of Defense, which the responsibility of leadership and in posi­ exists to keep the nation secure and at peace, Colonel retained his rank and received full pay benefits, he was allowed to retire with tions to make decisions affecting many peo­ must always be guided by this principle. In ple, should receive less compassion when all that we do, we must show respect for the rank of colonel, receiving the same pay and benefits, similar to any other colonel flaunting the basic laws of the land or the the serviceman and civilian employee as a. retiree. principles upon which our military is struc­ person, recognizing his individual needs, as­ tured. pirations and capabilities." Had this been an enlisted man or woman, let's say in the grade of chief master sergeant To date, AFSA is the only organization One of the most salient points cont ained (CMSgt.), convicted of the same offenses, the in this creed 1s extracted as follows: publicly exhibiting concern for the inequi- application of Article 58a. would have pre­ ties contained in the Uniform Code of Mili­ "To make military and civilian service in vailed and the individual reduced to the the Department of Defense a model of equal tary Justice, and we will continue to lead grade of airman basic. the fight to seek equal justice for all. 1952 EXTENSIONS OF REMARKS January 30, 1975 VIRGINIA AND THE VOTING RIGHTS SOCIAL SECURITY COST-OF-LIVING eral revenues. The Social Security Ad­ ACT OF 1965 INCREASE visory Council recently has proposed fi­ nancing medicare benefits out of general . revenues to relieve the regressive impact HON. HARRY F. BYRD, JR. HON. CLAUDE PEPPER of the social security tax on both workers OF VIRGINIA OF FLORIDA and employers. IN THE SENATE OF THE UNITED STATES IN THE HOUSE OF REPRESENTATIVES Mr. Speaker, this social security cost­ Thursday, January 30, 1975 Tuesday, January 28, 1975 of-living increase will cost $2.6 billion. I urge we compare the cost of this in­ Mr. HARRY F. BYRD, JR. Mr. Presi­ Mr. PEPPER. Mr. Speaker, I am sub­ dent, the Richmond News Leader edito­ mitting a House concurrent resolution to crease with the President's defense rial of January 28, 1975, speaks for itself, disapprove 5-percent ceiling on social budget which I understand may provide and I think, for the people of Virginia.
Recommended publications
  • John L. Mcclellan Collection Container List Range R Through Range V (Political Oversize Items) Box 1 – Box 1079 File Numbers Are Inside Brackets [ ]
    John L. McClellan Collection Container List Range R through Range V (Political Oversize Items) Box 1 – Box 1079 File numbers are inside brackets [ ] Range: R: 1 Box 1 Dates: 1942 Arkansas Counties Correspondence: 1942 Arkansas County [1] Ashley County [2] Baxter County [3] Benton County [4] Bradley County [5] Boone County [6] Calhoun County [7] Carroll County [8] Chicot County [9] Clark County [10] Clay County [11] Clebourne County [12] Cleveland County [13] Columbia County [14] Conway County [15] Craighead County [16] Crawford County [17] Crittenden County [18] Cross County [19] Dallas County [20] Drew County [21] 1 Desha County [22] Faulkner County [23] Franklin County [24] Fulton County [25] Garland County [26] Grant County [27] Greene County [28] Hempstead County [29] Hot Spring County [F30] Howard County [31] Independence County [32] Izard County [33] Jackson County [34] Jefferson County [35] Johnson County [36] Lafayette County [37] Lawrence County [38] Lee County [39] Lincoln County [40] Little River County [41] Logan County [42] Lonoke County [43] Madison County [44] Marion County [45] Miller County [46] Mississippi County [47] Monroe County [48] Montgomery County [49] Nevada County [50] Ouachita County [51] Perry County [52] Phillips County [53] Pike County [54] 2 Poinsett County [55] Polk County [56] Pope County [57] Prairie County [58] Pulaski County [59A-59C] Randolph County [60] Saline County [-61] Scott County [62] MISSING Searcy County [63] Sevier County [-64] Sebastian County [65] Sharp County [66] St. Francis County [67]
    [Show full text]
  • Abusive Tax Practices: the 100-Year Onslaught on the Tax Code Arthur Acevedo
    Barry Law Review Volume 17 Article 2 Issue 2 Spring 2012 2012 Abusive Tax Practices: The 100-Year Onslaught on the Tax Code Arthur Acevedo Follow this and additional works at: https://lawpublications.barry.edu/barrylrev Part of the Tax Law Commons Recommended Citation Arthur Acevedo (2012) "Abusive Tax Practices: The 100-Year Onslaught on the Tax Code," Barry Law Review: Vol. 17 : Iss. 2 , Article 2. Available at: https://lawpublications.barry.edu/barrylrev/vol17/iss2/2 This Article is brought to you for free and open access by Digital Commons @ Barry Law. It has been accepted for inclusion in Barry Law Review by an authorized editor of Digital Commons @ Barry Law. : The 100-Year Onslaught on the Tax Code ABUSIVE TAX PRACTICES: THE 100-YEAR ONSLAUGHT ON THE TAX CODE Arthur Acevedo* [The tax evader is] in every respect, an excellent citizen, had not the laws of his country made that a crime which nature never meant to be so. -Adam Smith' I've not in my practice seen penalties be a deterrent factor on any action that's being taken by a taxpayer. 2 -N. Jerold Cohen I. INTRODUCTION On January 26, 2011, forty-one federally elected officials 3 sponsored a bill in the House of Representatives to terminate the Income Tax Code. If passed, this bill, touted as the "Tax Code Termination Act,A' would have abolished income taxes "for any taxable year beginning after December 31, 2015." 5 This bill was never passed. In 2013, the Internal Revenue Code ("Code") will mark 100 years. Attacks on the tax policy generally, and on the Code specifically, have formed part of the income tax landscape since the enactment of the Code in 1913.
    [Show full text]
  • American Tax Resisters
    American Tax Resisters AMERICAN TAX RESISTERS Romain D. Huret Cambridge, Massachusetts, and London, En gland 2014 Copyright © 2014 by the President and Fellows of Harvard College All rights reserved Printed in the United States of America Publication of this book has been supported through the generous provisions of the Maurice and Lula Bradley Smith Memorial Fund. Library of Congress Cataloging- in- Publication Data Huret, Romain. American tax resisters / Romain D. Huret. pages cm Includes bibliographical references and index. ISBN 978- 0- 674- 28137- 0 (alk. paper) 1. Taxation— United States— History. 2. Income tax— United States— History. 3. Tax evasion— United States— History. 4. Finance, Public— United States— History. 5. Equality— United States— History. I. Title. HJ2362.H87 2014 336.200973—dc23 2013032961 To Ariane, Emilien, Melvil, and Raphaël Contents Prologue 1 1. Unconstitutional War Taxes 13 2. Down with Internal Taxes 45 3. The Odious Income Tax 78 4. Not for Mothers, Not for Soldiers 110 5. The Bread- and- Circus Democracy 141 6. From the Kitchen to the Capital? 173 7. The Tyranny of the “Infernal Revenue Ser vice” 208 8. Tea Parties All Over Again? 241 Epilogue 274 List of Abbreviations 283 Notes 285 Ac know ledg ments 356 Index 359 American Tax Resisters Prologue In this world nothing can be said to be certain, except death and taxes. —Benjamin Franklin (1789) Benjamin Franklin’s witty remark is familiar today to most American citizens. Each year, on April 15, many share his fatalistic sentiment when they rush to fi ll in their tax return and send it to the Internal Revenue Ser vice.
    [Show full text]
  • Tax Notes Cover.Qxd
    tax notes Volume 118, Number 1 January 7, 2008 s p e c i a l s u p p l e m e n t Tax Partner Pillsbury Winthrop Shaw Pittman LLP As Certain as Death — Quotations About Taxes (2008 Edition) Compiled and Arranged by Jeffery L. Yablon Jeffery L. Yablon is a partner in the Washington, D.C., office of Pillsbury Winthrop Shaw Pittman LLP. Containing 1,371 quotations, this is an expansion of seven prior collections published in Tax Notes over the last 14 years. As before, to provide organization the collection is divided into eight somewhat arbitrary and overlapping categories. No claim of completeness is made. For a variety of reasons, many quotations were considered but not included. Thanks to Eileen Brownell, Terry Cuff, Jeff Gottlieb, Eric M. Green, Eric R. LoPresti, Sue Mills, Jody Robinson, Allan Sloan, Lynn Soukup, Jeff Vesely, Bob Wells, and Steve Zisser for their help in finding quotations and/or otherwise supporting this project. Thanks also to Cory Bingaman, who provided outstanding secretarial assistance and skillfully created and manipulated the computerized database. And very special thanks to Jean L. Yablon. Interested Tax Notes readers are invited to send additional quotes for possible inclusion in a future edition to Jeffery L. Yablon, c/o Pillsbury Winthrop Shaw Pittman LLP, 2300 N Street NW, Washington, DC 20037 or via email to [email protected]. None of the quotations presented herein constitute formal written tax advice. These quotations are not intended to and cannot be used for the purpose of avoiding tax penalties or for promoting, marketing, or recommending any transaction or investment.
    [Show full text]
  • CAROLYN C. JONES Permanent Contact Information
    CAROLYN C. JONES Permanent Contact Information: Orville L. and Ermina D. Dykstra Chair in Income Tax Law The University of Iowa College of Law 476 Boyd Law Building Iowa City, Iowa 52242 Phone: 319-335-9882 Email: [email protected] ACADEMIC EMPLOYMENT EXPERIENCE Orville L. and Ermina D. Dykstra Chair in Income Tax Law, University of Iowa College of Law, July 2016-Present F. Wendell Miller Professor of Law, University of Iowa College of Law, July 2010-July 2016 Dean and F. Wendell Miller Professor of Law, University of Iowa College of Law, July 2004-June 2010 Visiting Professor of Law, Moritz College of Law, The Ohio State University, 2003-2004 Professor of Law, University of Connecticut School of Law, 1990-2004 Visiting Professor of Law, Washington University School of Law, Spring 1999 Associate Dean for Academic Affairs, University of Connecticut School of Law, 1994-1997 Visiting Professor of Law, University of Exeter, Fall 1993 Visiting Professor of Law, University of Connecticut School of Law, 1989-1990 Visiting Professor of Law, University of Iowa College of Law, Summer 1989 Professor of Law, St. Louis University School of Law, 1989-1990 Associate Professor of Law, St. Louis University School of Law, 1986-1989 Visiting Associate Professor of Law, University of Iowa College of Law, 1986-1987 Assistant Professor of Law, St. Louis University School of Law, 1982-1986 FORTHCOMING PUBLICATIONS Eleanor Roosevelt’s Tax Returns, Modern American History (forthcoming) Seeing Taxation in the Mid-Twentieth Century: U.S. Tax Compliance in THE LEAP OF FAITH (ed. Sven Steinmo) (forthcoming) Carolyn C.
    [Show full text]
  • CAROLYN C. JONES Permanent Contact Information
    CAROLYN C. JONES Permanent Contact Information: Dean Emerita and F. Wendell Miller Professor of Law The University of Iowa College of Law 476 Boyd Law Building Iowa City, Iowa 52242 Phone: 319-335-9882 Email: [email protected] ACADEMIC EMPLOYMENT EXPERIENCE F. Wendell Miller Professor of Law, University of Iowa College of Law- July 2010 - Present Dean and F. Wendell Miller Professor of Law, University of Iowa College of Law - July 2004 through June 2010 Visiting Professor of Law, Moritz College of Law, The Ohio State University, 2003 - 2004 Professor of Law, University of Connecticut School of Law, 1990 to 2004 Visiting Professor of Law, Washington University School of Law, Spring 1999 Associate Dean for Academic Affairs, University of Connecticut School of Law, 1994-1997 Visiting Professor of Law, University of Exeter, Fall 1993 Visiting Professor of Law, University of Connecticut School of Law, 1989-1990 Visiting Professor of Law, University of Iowa College of Law, Summer 1989 Professor of Law, St. Louis University School of Law, (on leave), 1989-1990 Associate Professor of Law, St. Louis University School of Law, 1986-1989 Visiting Associate Professor of Law, University of Iowa College of Law, 1986-1987 Assistant Professor of Law, St. Louis University School of Law, 1982-1986 Carolyn C. Jones – Curriculum Vita October 15, 2012 PUBLICATIONS Bonds, Voluntarism and Taxation in 2 Studies in the History of Tax Law (John Tiley, ed) (2007). Hard Shells of Community: Tax Equity Debates within the National Council of Churches after World War II in Tax Justice: The Ongoing Debate (Joseph J.
    [Show full text]
  • Toil, Taxes, and Trouble;
    university of Connecticut libraries HJ 4653.C6K4 Toil, taxes, and trouble; 3 1153 D05731bb fl o TOIL, TAXES AND TROUBLE '00Y&&& Toil, Taxes and Trouble By Vivien Kellems With an Introduction by Rupert Hughes New York E. P. DUTTON & CO., INC. 1952 Copyright, 1952, by Vivien Kellems All Rights Reserved. Printed in the U.S.A. FIRST EDITION No part of this book may be reproduced in any form without permission in writing from the publisher except by a reviewer who wishes to quote brief passages in con- nection with a review written for inclusion in magazine or newspaper or radio broadcast. Library of Congress Catalog Card No. 52-8834 TO MY MOTHER LOUISA FLINT KELLEMS A PIONEER WOMAN WHO UNDERSTOOD AND LOVED HER AMERICAN HERITAGE OF FREEDOM TABLE OF CONTENTS PAGE PREFACE 7 INTRODUCTION BY RUPERT HUGHES 8 CHAPTER i. "That All the World Should Be Taxed" 17 ii. Our Right to Own Something 31 in. We Lose It 47 iv. A Chain Is Forged 61 v. The Test Case 70 vi. I Refuse 74 vii. Mr. Snyder Grabs 89 viii. I Sue 105 ix. The Judge Decides 115 x. The Jury Decides 121 xi. The Judge Finds 134 xii. "Nothing Is So Powerful as an Idea Whose Time Has Come" 152 Preface Very often in making friends with a new book, I dip into it at random, reading bits here and there, or even turning to the last chapter to see how it ends, or what the author concludes and recommends. If this sampling proves suf- ficiently interesting, I then begin at the beginning and read straight through.
    [Show full text]
  • American Progress and the Ultraconservative Movement
    Radical Americas Special issue: Radical Periodicals Article Taxation as tyranny: American Progress and the ultraconservative movement John S. Huntington Houston Community College; [email protected] How to Cite: Huntington, J.S. ‘Taxation as tyranny: American Progress and the ultraconservative movement.’ Radical Americas 3, 1 (2018): 10. DOI: https://doi.org/10.14324/111.444.ra.2018.v3.1.010. Submission date: 30 June 2018; Publication date: 30 November 2018 Peer review: This article has been peer reviewed through the journal’s standard double blind peer-review, where both the reviewers and authors are anonymised during review. Copyright: c 2018, John S. Huntington. This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY) 4.0 https://creativecommons.org/licenses/by/4.0/, which permits unrestricted use, distribution and reproduction in any medium, provided the original author and source are credited • DOI: https://doi.org/10.14324/111.444.ra.2018.v3.1.010. Open access: Radical Americas is a peer-reviewed open access journal. Abstract Willis E. Stone watched aghast as mid-century liberals expanded the size and power of the federal government. Stone, a former industrial engineer and unbending anti-statist, believed this liberal surge obfuscated and abetted an imminent red tide of communism. He founded the American Progress Foundation and its flagship periodical, American Progress, to spread a hardline libertarian message, hoping to spark conservative resistance against federal power. In the pages of American Progress, Stone and a coterie of other right-wingers published conspiratorial, anti-statist diatribes and promoted Stone’s proposal, the Liberty Amendment, to repeal the Sixteenth Amendment.
    [Show full text]
  • Women in the Profession, and It Had Been Assumed That Only the Convention Approved, and the First Women’S Badge Was Men Would Join.”—Nancy Hill, the Bent, Fall 1985
    This is the first of three articles to mark the 50th anniversary of womenBent. being initiated in the Association. The second will be in the Spring No Bent! All Women Were Given Was A Badge by Jill S. Tietjen, P.E., Virginia Alpha ’76 original engineering societies that founded the United T MIGHT SURPRISE our current collegiate members to find out that the major engineering profes- Engineering Society in 1904, include the American Soci- sional societies, including Tau Beta Pi, did not ety of Civil Engineers (ASCE), the American Institute admit women for many years. When they finally of Mining Engineers (AIME) (now called the American decided to do so, women were often not admitted Institute of Mining, Metallurgical and Petroleum Engi- i neers), the American Society of Mechanical Engineers as full members but instead as “associates” or, in the case of ΤΒΠ, with a “Women’s Badge.” Indeed, it w asn’t until (ASME), the American Institute of Electrical Engineers decades (AIEE—a predecessor organization to the Institute of after the Electrical and Electronics Engineers—IEEE), and the institu- American Institute of Chemical Engineers (AIChE). tion of the The years of founding are ASCE—1852, AIME—1871, Women’s ASME—1880, AIEE—1884, and AIChE—1908. None Badge that of these societies admitted women at the time of their women founding. were finally able to Cultural Norms of the Time join as full They were reflecting the cultural norms of the time. members. When the United States Military Academy (USMA) This was established in 1802 to educate engineers, it did not article admit women.
    [Show full text]
  • Abusive Tax Practices: the 100-Year Onslaught on the Tax Code, 17 Barry L
    UIC School of Law UIC Law Open Access Repository UIC Law Open Access Faculty Scholarship 1-1-2012 Abusive Tax Practices: The 100-Year Onslaught on the Tax Code, 17 Barry L. Rev. 179 (2012) Arthur Acevedo John Marshall Law School Follow this and additional works at: https://repository.law.uic.edu/facpubs Part of the Legal History Commons, Taxation-Federal Commons, and the Tax Law Commons Recommended Citation Arthur Acevedo, Abusive Tax Practices: The 100-Year Onslaught on the Tax Code, 17 Barry L. Rev. 179 (2012) https://repository.law.uic.edu/facpubs/1 This Article is brought to you for free and open access by UIC Law Open Access Repository. It has been accepted for inclusion in UIC Law Open Access Faculty Scholarship by an authorized administrator of UIC Law Open Access Repository. For more information, please contact [email protected]. ABUSIVE TAX PRACTICES: THE 100-YEAR ONSLAUGHT ON THE TAX CODE Arthur Acevedo* [The tax evader is] in every respect, an excellent citizen, had not the laws of his country made that a crime which nature never meant to be so. -Adam Smith' I've not in my practice seen penalties be a deterrent factor on any action that's being taken by a taxpayer. 2 -N. Jerold Cohen I. INTRODUCTION On January 26, 2011, forty-one federally elected officials 3 sponsored a bill in the House of Representatives to terminate the Income Tax Code. If passed, this bill, touted as the "Tax Code Termination Act,A' would have abolished income taxes "for any taxable year beginning after December 31, 2015." 5 This bill was never passed.
    [Show full text]
  • Women Leading Utilities
    Women Leading Utilities The Pioneers and Path to Today and Tomorrow by Steve Mitnick Women Leading Utilities The Pioneers and Path to Today and Tomorrow by Steve Mitnick i Also by Steve Mitnick Lines Down How We Pay, Use, Value Grid Electricity Amid the Storm 2013 Lewis Latimer e First Hidden Figure 2020 Women Leading Utilities The Pioneers and Path to Today and Tomorrow by Steve Mitnick Public Utilities Fortnightly Lines Up, Inc. Arlington, Virginia iii © 2021 Lines Up, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced in any form or by any means without the prior written permission of the publisher. The digital version of this publication may be freely shared in its full and final format. Library of Congress Control Number: 2021909528 Author: Steve Mitnick Editor: Lori Burkhart Assistant Editors: Rachel Moore, Angela Hawkinson Production: Mike Eacott Cover Ilustration: Paul Kjellander Interior Illustrations: Dennis Auth For information, contact: Lines Up, Inc. 3033 Wilson Blvd Suite 700 Arlington, VA 22201 First Printing, June 2021 ISBN 978-1-7360142-3-3 V. 1.01 Printed in the United States of America. To my daughter Leana Gayle Mitnick who started her career in the utilities industry last year at JERA, Japan’s largest power generation company. e cover painting entitled “Like em I Can Be Anything” is by Paul Kjellander, the President of the Idaho Public Utilities Commission and President of the National Association of Regulatory Utility Commissioners, commonly referred to by its acronym NARUC.
    [Show full text]
  • The Leap of Faith OUP CORRECTED PROOF – FINAL, 18/6/2018, Spi OUP CORRECTED PROOF – FINAL, 18/6/2018, Spi
    OUP CORRECTED PROOF – FINAL, 18/6/2018, SPi The Leap of Faith OUP CORRECTED PROOF – FINAL, 18/6/2018, SPi OUP CORRECTED PROOF – FINAL, 18/6/2018, SPi The Leap of Faith The Fiscal Foundations of Successful Government in Europe and America Edited by Sven H. Steinmo 1 OUP CORRECTED PROOF – FINAL, 18/6/2018, SPi 3 Great Clarendon Street, Oxford, OX2 6DP, United Kingdom Oxford University Press is a department of the University of Oxford. It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide. Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries © Oxford University Press 2018 The moral rights of the authors have been asserted First Edition published in 2018 Impression: 1 Some rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, for commercial purposes, without the prior permission in writing of Oxford University Press, or as expressly permitted by law, by licence or under terms agreed with the appropriate reprographics rights organization This is an open access publication, available online and distributed under the terms of a Creative Commons Attribution—Non Commercial—No Derivatives 4.0 International licence (CC BY-NC-ND 4.0), a copy of which is available at http://creativecommons.org/licenses/by-nc-nd/4.0/. Enquiries concerning reproduction outside the scope of this licence should be sent to the Rights Department, Oxford University Press, at the address above Published in the United States of America by Oxford University Press 198 Madison Avenue, New York, NY 10016, United States of America British Library Cataloguing in Publication Data Data available Library of Congress Control Number: 2017963306 ISBN 978–0–19–879681–7 Printed and bound by CPI Group (UK) Ltd, Croydon, CR0 4YY Links to third party websites are provided by Oxford in good faith and for information only.
    [Show full text]