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Albert G. Lauber
Albert George Lauber (born January 1, 1950) is an American lawyer who serves as a senior judge of the United States Tax Court. Biography Lauber was born in Bronxville, New York on January 1, 1950. He received a Bachelor of Arts, summa cum laude, in 1971 from Yale College and a Juris Doctor, Phi Beta Kappa, in 1977 from Yale Law School. He received a Master of Arts in 1974, from Clare College, Cambridge. He served as a law clerk to Judge Malcolm R. Wilkey of the United States Court of Appeals for the District of Columbia Circuit and Justice Harry A. Blackmun of the United States Supreme Court. He served in the United States Department of Justice as a tax assistant to the Solicitor General and later served as Deputy Solicitor General from 1983 to 1988. He spent seventeen years as a partner at the Washington, D.C. tax firm of Caplin & Drysdale, where he specialized in tax litigation at the trial and appellate levels. He previously served as Director of the Graduate Tax and Securitie ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Senior Status
Senior status is a form of semi-retirement for United States federal judges. To qualify, a judge in the Federal judiciary of the United States, federal court system must be at least 65 years old, and the sum of the judge's age and years of service as a federal judge must be at least 80 years. As long as senior judges carry at least a 25 percent caseload or meet other criteria for activity, they remain entitled to maintain a staffed office and chambers, including a secretary and their normal complement of law clerks, and they continue to receive annual cost-of-living increases. Senior judges vacate their seats on the bench, and the President of the United States, president may appoint new full-time judges to fill those seats. Some U.S. states have similar systems for senior judges. State court (United States), State courts with a similar system include Iowa (for judges on the Iowa Court of Appeals), Pennsylvania, and Virginia (for justices of the Virginia Supreme Court). Statuto ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point of federal law. It also has original jurisdiction over a narrow range of cases, specifically "all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be Party." The court holds the power of judicial review, the ability to invalidate a statute for violating a provision of the Constitution. It is also able to strike down presidential directives for violating either the Constitution or statutory law. However, it may act only within the context of a case in an area of law over which it has jurisdiction. The court may decide cases having political overtones, but has ruled that it does not have power to decide non-justiciable political questions. Established by Article Three of the United States C ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1950 Births
Year 195 ( CXCV) was a common year starting on Wednesday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Scrapula and Clemens (or, less frequently, year 948 '' Ab urbe condita''). The denomination 195 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire * Emperor Septimius Severus has the Roman Senate deify the previous emperor Commodus, in an attempt to gain favor with the family of Marcus Aurelius. * King Vologases V and other eastern princes support the claims of Pescennius Niger. The Roman province of Mesopotamia rises in revolt with Parthian support. Severus marches to Mesopotamia to battle the Parthians. * The Roman province of Syria is divided and the role of Antioch is diminished. The Romans annexed the Syrian cities of Edessa and Nisibis. Severus re-establ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of Law Clerks Of The Supreme Court Of The United States (Seat 2)
Law clerks have assisted the justices of the United States Supreme Court in various capacities since the first one was hired by Justice Horace Gray in 1882. Each justice is permitted to have between three and four law clerks per Court term. Most persons serving in this capacity are recent law school graduates (and typically graduated at the top of their class). Among their many functions, clerks do legal research that assists justices in deciding what cases to accept and what questions to ask during oral arguments, prepare memoranda, and draft orders and opinions. After retiring from the Court, a justice may continue to employ a law clerk, who may be assigned to provide additional assistance to an active justice or may assist the retired justice when sitting by designation with a lower court. Table of law clerks The following is a table of law clerks serving the associate justice holding Supreme Court seat 2 (the Court's second associate justice seat by the order of precedence o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Senior Status
Senior status is a form of semi-retirement for United States federal judges. To qualify, a judge in the Federal judiciary of the United States, federal court system must be at least 65 years old, and the sum of the judge's age and years of service as a federal judge must be at least 80 years. As long as senior judges carry at least a 25 percent caseload or meet other criteria for activity, they remain entitled to maintain a staffed office and chambers, including a secretary and their normal complement of law clerks, and they continue to receive annual cost-of-living increases. Senior judges vacate their seats on the bench, and the President of the United States, president may appoint new full-time judges to fill those seats. Some U.S. states have similar systems for senior judges. State court (United States), State courts with a similar system include Iowa (for judges on the Iowa Court of Appeals), Pennsylvania, and Virginia (for justices of the Virginia Supreme Court). Statuto ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Transfer Pricing
In taxation and accounting, transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been charged by unrelated enterprises dealing at arm’s length (the arm’s-length principle). The OECD and World Bank recommend intragroup pricing rules based on the arm’s-length principle, and 19 of the 20 members of the G20 have adopted similar measures through bilateral treaties and domestic legislation, regulations, or administrative practice.World Bank pp. 35-51 Countries with transfer pricing legislation generally follow th''OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations''in most respects, although their rules can differ on some important details. Where adopted, transfe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Harvard Law Review
The ''Harvard Law Review'' is a law review published by an independent student group at Harvard Law School. According to the ''Journal Citation Reports'', the ''Harvard Law Review''s 2015 impact factor of 4.979 placed the journal first out of 143 journals in the category "Law". It is published monthly from November through June, with the November issue dedicated to covering the previous year's term of the Supreme Court of the United States. The journal also publishes the online-only ''Harvard Law Review Forum'', a rolling journal of scholarly responses to the main journal's content. The law review is one of three honors societies at the law school, along with the Harvard Legal Aid Bureau and the Board of Student Advisors. Students who are selected for more than one of these three organizations may only join one. The Harvard Law Review Association, in conjunction with the ''Columbia Law Review'', the ''University of Pennsylvania Law Review'', and the '' Yale Law Journal'', publi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Illinois Tool Works
Illinois Tool Works Inc. or ITW is an American Fortune 200 company that produces engineered fasteners and components, equipment and consumable systems, and specialty products. It was founded in 1912 by Byron L. Smith and has built its growth on a 'small-wins strategy' based on decentralization, simplicity, customer-focused innovation, and acquisitions. Today, it employs approximately 45,000 people in hundreds of businesses across 53 countries, and is based in Glenview, Illinois, a suburb of Chicago. ITW has more than 18,000 granted and pending patent applications worldwide. The company typically ranks in the top 100 of patent issuers in the U.S. ITW subsidiaries ITW comprises a number of subsidiaries. Notable brands include Hobart, Miller Electric, Paslode, Foster Refrigerator, Brooks Instrument . In August 2018, U.S. Tax Court Judge Albert G. Lauber determined that ITW owed no tax on over $356 million in repatriated funds from its foreign subsidiaries because the transaction ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Senate
The United States Senate is the upper chamber of the United States Congress, with the House of Representatives being the lower chamber. Together they compose the national bicameral legislature of the United States. The composition and powers of the Senate are established by Article One of the United States Constitution. The Senate is composed of senators, each of whom represents a single state in its entirety. Each of the 50 states is equally represented by two senators who serve staggered terms of six years, for a total of 100 senators. The vice president of the United States serves as presiding officer and president of the Senate by virtue of that office, despite not being a senator, and has a vote only if the Senate is equally divided. In the vice president's absence, the president pro tempore, who is traditionally the senior member of the party holding a majority of seats, presides over the Senate. As the upper chamber of Congress, the Senate has several powers o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Senate Committee On Finance
The United States Senate Committee on Finance (or, less formally, Senate Finance Committee) is a standing committee of the United States Senate. The Committee concerns itself with matters relating to taxation and other revenue measures generally, and those relating to the insular possessions; bonded debt of the United States; customs, collection districts, and ports of entry and delivery; deposit of public moneys; general revenue sharing; health programs under the Social Security Act (notably Medicare and Medicaid) and health programs financed by a specific tax or trust fund; national social security; reciprocal trade agreements; tariff and import quotas, and related matters thereto; and the transportation of dutiable goods. It is considered to be one of the most powerful committees in Congress. History The Committee on Finance is one of the original committees established in the Senate. First created on December 11, 1815, as a select committee and known as the Committee o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Stephen J
Stephen or Steven is a common English first name. It is particularly significant to Christians, as it belonged to Saint Stephen ( grc-gre, Στέφανος ), an early disciple and deacon who, according to the Book of Acts, was stoned to death; he is widely regarded as the first martyr (or "protomartyr") of the Christian Church. In English, Stephen is most commonly pronounced as ' (). The name, in both the forms Stephen and Steven, is often shortened to Steve or Stevie. The spelling as Stephen can also be pronounced which is from the Greek original version, Stephanos. In English, the female version of the name is Stephanie. Many surnames are derived from the first name, including Stephens, Stevens, Stephenson, and Stevenson, all of which mean "Stephen's (son)". In modern times the name has sometimes been given with intentionally non-standard spelling, such as Stevan or Stevon. A common variant of the name used in English is Stephan ; related names that have found some c ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Barack Obama
Barack Hussein Obama II ( ; born August 4, 1961) is an American politician who served as the 44th president of the United States from 2009 to 2017. A member of the Democratic Party, Obama was the first African-American president of the United States. He previously served as a U.S. senator from Illinois from 2005 to 2008 and as an Illinois state senator from 1997 to 2004, and previously worked as a civil rights lawyer before entering politics. Obama was born in Honolulu, Hawaii. After graduating from Columbia University in 1983, he worked as a community organizer in Chicago. In 1988, he enrolled in Harvard Law School, where he was the first black president of the '' Harvard Law Review''. After graduating, he became a civil rights attorney and an academic, teaching constitutional law at the University of Chicago Law School from 1992 to 2004. Turning to elective politics, he represented the 13th district in the Illinois Senate from 1997 until 2004, when he ran for the U ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
