Court : US Supreme Court
..... the victim claims here. it is perhaps simple enough for the victim to prove the aggregate losses, including the costs of psychiatric treatment and lost income, that stem from the ongoing traffic in her images as a whole. (complications may arise in disaggregating losses sustained as a result of the initial ..... continued existence and circulation of child pornography images causes the child victims of sexual abuse continuing harm by haunting those children in future years. child pornography prevention act of 1996, 121, 110stat. 3009 26, congressional findings (2), notes following 18 u. s. c. 2251 (hereinafter 2251 findings). it is inconceivable that ..... materials possessed. the relevant statutory provisions are set forth at 18 u. s. c. 2259. enacted as a component of the violence against women act of 1994, 2259 requires district courts to award restitution for certain federal criminal offenses, including child-pornography possession. petitioner doyle randall paroline pleaded guilty to such .....
Tag this Judgment!Court : UK Supreme Court
..... the jurisprudential basis for the more flexible approach, and its practical consequences in different legal and factual contexts, remain uncertain and open to debate (see de smith op cit paras 11-086ff and the many authorities and academic texts there cited). in particular, it is at best uncertain to what extent the proportionality test, which is an ..... - (a) the prevention or detection of crime, (b) the apprehension or prosecution of offenders, (c) the administration of justice, (d) the assessment or collection of any tax or duty or of any imposition of a similar nature, (e) the operation of the immigration controls, (f) the maintenance of security and good order in prisons or in other ..... a) that the objects of the appeal had been charitable and that, in the light of the size of its income, it should have been registered with the commission as a charity but that the founders of the appeal had acted on legal advice to the contrary and so were unaware that they had created a charity; (b) that, .....
Tag this Judgment!Court : US Supreme Court
..... physical force, but it plainly does not include harmless offensive touching. 10 see, national network to end domestic violence, reauthorize the family violence prevention and services act 1 (sept. 22, 2010) (advocating the expansion of a program assisting victims of domestic violence to include victims of dating violence and thereby ensure that ..... dictionary 484 (6th ed. 1990); american heritage dictionary 550 (3d ed. 1992), make it utterly implausible that congress adopted a term of art definition encompassing acts that one might not characterize as violent in a nondomestic context, ante,at 7. the court s inventive, nonviolent definition fares no better when judged against other ..... required for a conviction to constitute a misdemeanor crime of domestic violence is the same as that required for a violent felony under the armed career criminal act (acca), 924(e)(2)(b)(i) namely, violent force and that castleman could have been convicted for causing slight injury by nonviolent conduct. held: .....
Tag this Judgment!Court : US Supreme Court
..... act (fica), 26 u. s. c. 3101 et seq. the court of appeals for the sixth circuit held that the payments are not wages taxed by fica. to reach its holding, the court of appeals relied not on fica s definition of wages but on 3402(o) of the internal revenue code, a provision governing income-tax ..... acts to amend a statute, we presume it intends its amendment to have real and sub-stantial effect. stone v. ins, 514 u. s. 386, 397 (1995) . congress has not revisited its 1950 amendment; and since that time, fica has contained no exception for severance payments. b the next question is whether 3402(o) of the internal revenue code relating to income-tax ..... severance payments are not covered by fica s similar definition of wages. the court disagrees that 3402(o) should be read as quality stores suggests. the chapter governing income-tax withholding has a broad definition of the term wages : all remuneration . . . for services performed by an employee for his employer, including the cash value of all .....
Tag this Judgment!Court : UK Supreme Court
..... " 10. in my view it is significant that parliament in the1946 act, chose to use the word "earnings" rather than "emoluments", which had been a term used in income tax legislation with a definition which had remained substantially unchanged since the income tax act 1842 the latter word had been the subject of judicial interpretation in particular ..... 2002 the appellant company (fml) established by trust deed a retirement benefit scheme to provide relevant benefits (as defined in section 612 of the income and corporation taxes act 1988) to its employees and directors the trust provided that, upon a member's retirement from service, the trustees were to apply the accumulated ..... of graduated contributions by the device (in section 2(1)) of deeming "remuneration" to include only emoluments assessable to income tax under schedule e that arrangement was preserved in the national insurance act 1965 (section 4(2)) but in 1975 the basic scheme and graduated scheme were replaced by a new scheme which .....
Tag this Judgment!Court : UK Supreme Court
..... limits, to which i will return below. hmrc maintain that the claims for years prior to 2000, which were governed by the corporation tax pay and file rules in schedule 17a to the income and corporation taxes act ("icta") 1988, were out of time when they were included in the claims that were made on the three occasions subsequent to ..... surrender at any time is calculated as follows. first step determine the total amount available for surrender under section 403 of the taxes act 1988 (a) on the basis of the information in the company's company tax return, and (b) disregarding any amendments whose effect is deferred under paragraph 31(3). second step then deduct the total of ..... surrendering company relates to a loss in respect of which relief has been given under section 393(1) of the taxes act 1988 (carry forward of trading losses), the surrendering company must at the same time amend its company tax return for the period or, if more than one, each of the periods in which relief for that loss .....
Tag this Judgment!Court : UK Supreme Court
..... of interpretation by reference to the factual context. 24. however, there is now a highly relevant statutory provision relating to the interpretation of wills, namely section 21 of the 1982 act ("section 21"). section 21 is headed "interpretation of wills general rules as to evidence", and is in the following terms: "(1) this section applies to a will a) in ..... the remainder being valid and admitted to probate as described in the last sentence quoted from fuller in para 16 above. examples of such cases are cited in theobald, op cit, para 3-028. 45. on this basis, mr ham ingeniously argued that the will can be validated by deleting (i) the opening sentence, (ii) clause 2, (iii) the first ..... cases so far decided on section 20(1)(a) was given by blackburne j in bell v georgiou [2002] ewhc 1080 (ch) (quoted in para 7-42 of hodge op cit): "the essence of the matter is that a clerical error occurs when someone, who may be the testator himself, or his solicitor, or a clerk or a typist, writes .....
Tag this Judgment!Court : UK Supreme Court
..... involvement or reasoning based on political policy decisions from planning decisions. on the contrary, the recognition that projects may legitimately be approved by specific legislative act constitutes express recognition of the legitimacy of such factors. 210. the appellants' case, that the parliamentary process will be tainted by considerations such as ..... weakness of members of parliament and the disciplinary power of the whips was "a quite monumental failure to understand the realities of parliamentary life" (op cit, p 48). 65. in some circumstances, it may in any event be impractical for the government to proceed with a project without the support ..... be subject to systematic assessment; . [11] whereas, however, this directive should not be applied to projects the details of which are adopted by a specific act of national legislation, since the objectives of this directive, including that of supplying information, are achieved through the legislative process; [12] whereas, furthermore, it .....
Tag this Judgment!Court : UK Supreme Court
..... firmly embedded in the new country as to make it [sic] habitually resident even though there be lingering parental intentions to the contrary [referring again to clive, loc cit, at p 145]. the question is how readily courts should reach the conclusion that this has occurred. . . . despite the superficial appeal of focusing primarily on the ..... makers and legislators to consider introducing such a scheme in the us. 11. meanwhile, while the us district court's original order still stood, there were children act proceedings here. on 23 november 2011, the mother obtained a residence order on a summary basis, the father not accepting that the english courts had jurisdiction pending ..... , and that there were no circumstances to justify departing from the courts' general practice of finding no change in habitual residence in such cases. hence by acting upon the texan court's order the father was not wrongfully retaining k in breach of the mother's rights of custody. the district court's order was .....
Tag this Judgment!Court : US Supreme Court
..... on the partners. pp. 6 11. (a) because a partnership does not pay federal income taxes, its taxable income and losses pass through to the partners. under the tax equity and fiscal responsibility act of 1982 (tefra), the irs initiates partnership-related tax proceedings at the partnership level to adjust partnership items, i.e., items relevant to the ..... of outside basis (a valuation misstatement). woods contends, however, that a document known as the blue book compels a different result. see general explanation of the economic recovery tax act of 1981 (pub. l. 97 34), 97 cong., 1st sess., 333, and n. 2 (jt. comm. print 1980). blue books are prepared by the ..... with a brief explanation of the statutory scheme for dealing with partnership-related tax matters. a partnership does not pay federal income taxes; instead, its taxable income and losses pass through to the partners. 26 u. s. c. 701. a partnership must report its tax items on an information return, 6031(a), and the partners must report .....
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