1st Sess Research Articles

Generics and Biosimilars: Barriers and Opportunities

Generics and Biosimilars: Barriers and Opportunities

Quebec Bill 96 - Time For a Primer on Amending the Constitution

On May 13, 2021, the Government of Quebec introduced Bill 96, “An Act Respecting French, the Official and Common Language of Quebec” in the Quebec National Assembly.1 Bill 96 is a multi-faceted, and fairly sweeping, modernization of the Charter of the French Language, commonly known as Bill 101. It is primarily an attempt to use the power of the state to ensure that French is used more in Quebec, that more Quebecers are educated in French, and that anyone who wants to learn French has access to French lessons.2 As there is some evidence that French is being used less in Quebec than it has been in recent decades, the government wants to act to make French the “common language of Quebec,” as the Bill’s title suggests. While a number of the provisions of Bill 96 may violate the rights of the English-language minority in the province, which is a matter that should be of concern to all Canadians and the Government of Canada, I want to address another issue with the constitutionality of Bill 96.
 1 Bill 96, An Act respecting French, the official and common language of Québec, 1st Sess, 42nd Leg, Québec, 2021 (first reading 13 May 2021), online: <www.m.assnat.qc.ca/en/travaux-parlementaires/projets-loi/ projet-loi-96-42-1.html> [An Act Respecting French]. 2 Kate McKenna, “Quebec seeks to change Canadian Constitution, make sweeping changes to language laws with new bill”, CBC News (14 May

Steven B. Heymsfield, MD: Incoming President, The Obesity Society, 2018‐2019

Steven B. Heymsfield, MD: Incoming President, The Obesity Society, 2018‐2019

Editorial Policy and Style Information for The ATA Journal of Legal Tax Research

Editorial Policy and Style Information for <i>The ATA Journal of Legal Tax Research</i>

NCI's Physician Data Query (PDQ®) Cancer Information Summaries: History, Editorial Processes, Influence, and Reach

In the National Cancer Act of 1971, the Director of the National Cancer Institute (NCI) was given a mandate to "Collect, analyze, and disseminate all data useful in the prevention, diagnosis, and treatment of cancer, including the establishment of an International Cancer Research Data Bank (ICRDB) to collect, catalog, store, and disseminate insofar as feasible the results of cancer research undertaken in any country for the use of any person involved in cancer research in any country" (National Cancer Act of 1971, S 1828, 92nd Congress, 1st Sess (1971)). In subsequent legislation, the audience for NCI's information dissemination activities was expanded to include physicians and other healthcare professionals, patients and their families, and the general public, in addition to cancer researchers. The Institute's response to these legislative requirements was to create what is now known as the Physician Data Query (PDQ®) cancer information database. From its beginnings in 1977 as a database of NCI-sponsored cancer clinical trials, PDQ has grown to include extensive information about cancer treatment, screening, prevention, supportive and palliative care, genetics, drugs, and more. Herein, we describe the history, editorial processes, influence, and global reach of one component of the PDQ database, namely its evidence-based cancer information summaries for health professionals. These summaries are widely recognized as important cancer information and education resources, and they further serve as foundational documents for the development of other cancer information products by NCI and other organizations.

Editorial Policy and Style Information for The ATA Journal of Legal Tax Research

Editorial Policy and Style Information for <i>The ATA Journal of Legal Tax Research</i>

Design Patent: U. S. Dramatic Changes Due to AIA

Everyone will benefit from a full discussion of the AIA impact on design patent law and practice. Comments and questions on this topic are welcomed. An effort will be made to post on the fryer.com web these communications, where feasible.Dramatic changes have occurred in U. S. design patent law and practice due to the America Invents Act (AIA), enacted on September 16, 2012, Patent Reform Act of 2011, H. R. 1249 (112th Cong., 1st Sess.), Public Law No: 112-29). A copy of this legislation should be close on each patent attorney's desk. It is available on the Thomas Library of Congress web site. This new law changes some of the core features of design patent law on novelty standards, strategy during patent examination before grant, and when infringement litigation may occur. For foreign patent attorneys, they will find the changes very close to their national law and practice. It is the U.S. attorney that will have to make the big adjustment and go back to school to learn the new U.S. patent law and reconsider their patent strategies.

Iran and the Great Sanctions Debate

Click to increase image sizeClick to decrease image size Notes 1. See “Chicken Soup Diplomacy,” National Journal, January 4, 1997, pp. 13–17 and David L. Boren and Edward J. Perkins, Preparing America's Foreign Policy for the 21 st Century (Norman, OK: University of Oklahoma Press, 1999), p. 219. 2. See Meghan L. O'Sullivan, Shrewd Sanctions: Statecraft and State Sponsors of Terrorism (Washington, D.C.: Brookings Institution, 2003). 3. For more on the normalization of U.S.–Vietnam relations, see Raymond F. Burghardt, “Old Enemies Become Friends: U.S. and Vietnam,” Brookings Northeast Asia Commentary, no. 3, November 2006, http://www.brookings.edu/opinions/2006/11southeastasia_burghardt.aspx. 4. International Monetary Fund, “Direction of Trade Statistics,” Web site, 2009, http://www2.imfstatistics.org/DOT/. 5. See George Lopez and David Cortright, “Containing Iraq: Sanctions Worked,” Foreign Affairs 83, no. 4 (July/August 2004):1–14. 6. Comprehensive Anti-Apartheid Act of 1986, Public Law 99–440, 99th Cong., 2nd sess. (October 2, 1986), http://actrav.itcilo.org/actrav-english/telearn/global/ilo/guide/antia.htm. 7. See O'Sullivan, Shrewd Sanctions, p. 392 and Tim Niblock, Pariah States and Sanctions in the Middle East: Iraq, Libya, Sudan (Boulder, CO: Lynne Rienner, 2001), p. 208. 8. In 1998, after the election of President Mohammad Khatami, the Clinton administration sought to extend an opening for dialogue with Tehran through a speech by Secretary of State Madeleine Albright. See Madeleine Albright, “Remarks at 1998 Asia Society Dinner,” Waldorf-Astoria Hotel, New York, June 17, 1998, http://www.aghayan.com/alb061798.htm. 9. See J. Dumbrell, “The Bush Administration, US public diplomacy and Iran” (working paper, School of Government and International Affairs, Durham University, Durham, 2007). http://dro.dur.ac.uk/4123/1/51832.pdf. 10. UN Security Council Resolution 1929, SS/9948, June 9, 2010, http://www.un.org/News/Press/docs/2010/sc9948.doc.htm. 11. See U.S. Treasury, Office of Foreign Assets Control, “Iran Sanctions Summary,” Web site, http://www.treas.gov/offices/enforcement/ofac/programs/iran/iran.shtml;Prime Minister Stephen Harper of Canada press release, Ottawa, Canada, July 26, 2010, http://pm.gc.ca/eng/media.asp?id=3553; Prime Minister Stephen Smith of Australia, “Australia Imposes New Broad-Ranging Sanctions Against Iran,” media release, July 29, 2010, http://www.foreignminister.gov.au/releases/2010/fa-s100729.html; and, Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010, Public Law 111-195, 111th Cong., 1st sess. (July 1, 2010). 12. See Office of the Press Secretary, The White House, “Statement from the President on Iran,” June 20, 2009, http://www.whitehouse.gov/the_press_office/Statement-from-the-President-on-Iran/. 13. See Carola Hoyos and Javier Blas, “Total Joins Petrol Embargo of Iran as Sanctions Loom,” Financial Times, June 28, 2010. 14. See “Pakistan's PM Announces Energy Policy to Tackle Crisis,” April 22, 2010, http://news.bbc.co.uk/2/hi/south_asia/8637454.stm. 15. Foreign Secretary Nirupama Rao of India expressed concern that the U.S. unilateral sanctions might “have a direct and adverse impact on Indian companies and more importantly on our energy security.” See Amol Sharma, “US Sanctions Could India-Iran Projects,” Wall Street Journal, July 19, 2010. 16. According to analysts, Iran has decreased its dependence on imports for refined products from 40 percent to 30 percent in the last four years. See Thomas Erdbrink and Colum Lynch, “Iran is Ready for Planned US Sanctions Targeting Fuel Imports, Analysts Say,” Washington Post, June 24, 2010, http://www.washingtonpost.com/wp-dyn/content/article/2010/06/23/AR2010062303770.html. 17. See “Under Congressional Pressure, Albright Extends Ban on U.S. Travel to Libya,” Middle East Economic Survey XLIII, no. 49, December 3, 2000. Additional informationNotes on contributorsMeghan L. O'SullivanMeghan L. O'Sullivan is the Jeane Kirkpatrick Professor of the Practice of International Affairs at Harvard University's Kennedy School and a senior adjunct fellow at the Council on Foreign Relations. She was Deputy National Security Advisor for Iraq and Afghanistan and Special Assistant to President George W. Bush from 2004–2007. She is also the author of Shrewd Sanctions (Brookings, 2003) and an editorial board member of TWQ.

Stem Cell Research: Why Medicine Should Reject Human Cloning

Stem Cell Research: Why Medicine Should Reject Human Cloning

Foreword and Impact of Market 2000 Study

SPECIAL SECTION: SECURITIES FOREWORD AND IMPACT OF MARKET 2000 STUDY Samuel C. Thompson, Jr.t This issue of the Pacific Basin Law Journal contains three articles dealing separately with securities regulation in Taiwan', Singapore, 2 and China 3 . These articles are being published shortly after the January 27, 1994 release by the Division of Mar- ket Regulation of the United States Securities and Exchange Commission of its report on the U.S. equity markets: Market 4 2000: An Examination of Current Equity Market Developments. t Professor, UCLA School of Law. 1. Jeffrey H. Chen & Jack J.T. Huang, Taiwan's Evolving Stock Market Policy and Regulatory Trends, 12 UCLA PAC. BASIN L.J. 34 (1993). 2. Michael S. Bennett, Securities Regulation in Singapore: The City-State As An International Financial Center, 12 UCLA PAC. BASIN L.J. 1 (1993). 3. Andrew Xuefeng Qian, Riding Two Horses: Corporatizing Enterprises and the Emerging Securities Regulatory Regime in China, 12 UCLA PAC. BASIN L.J. 62 4. DIVISION OF MARKET REGULATION, U.S. SECURITIES AND EXCH. COMM'N, MARKET 2000: AN EXAMINATION OF CURRENT EQUITY MARKET DEVELOPMENTS (1994) [hereinafter MARKET 2000 STUDY]. The Securities and Exchange Commis- sion's published its last comprehensive study of the equity markets in 1971. INSTrTU- TIONAL INVESTOR STUDY REPORT OF THE SECURITIES AND ExcH. COMM'N, H.R. Doc. No. 64, 92nd Cong., 1st Sess. 1 (1971). In response to that study and to Con- gressional hearings, in 1975 Congress enacted Section 11A of the Securities Ex- change Act of 1934. 15 U.S.C. § 78k-1 (1992). Section 11A(a)(1) sets forth certain findings of Congress to the following effects: (1) the securities markets are an important national asset, (2) new technological developments create the opportunity for more efficient and effective market operations, (3) the linking of markets will contribute to the best execution of or- ders, and (4) it is in the public interest to assure economically efficient execu- tion of securities transactions, fair competition among brokers, the availability of information with respect to quotations in securities, the execution of investors' orders at the best market price, and where appropriate, the execution of investors' orders without par- ticipation of a dealer.

The Role of Cost in Educational Decisionmaking for the Handicapped Child

Copyright ? 1985 by Law and Contemporary Problems * Associate Clinical Professor of Law, Duke University. I am indebted to Chris Schroeder and Judith Wegner for their insights during numerous conversations I had with them while I was writing this article, and to Richard Boulden, Matt Lavine, and Howard Vingan for their research assistance. 1. Hicks, Should Every Bus Kneel? in DISABLED PEOPLE AS SECOND CLASS CITIZENS 13-14 (1982) (quoting Must Every Bus Kneel to the Disabled?, N.Y. Times, Nov. 18, 1979, at 18E). 2. See Oversight of P.L. 94-142 The Education for All Handicapped Children Act, Part 1: Hearings before the Subcommittee on Select Education of the Committee on Education and Labor House of Representatives, 96th Cong., 1st Sess. 82 (1979) (statement of Walter Tice, American Federation of Teachers); J. KAKALIK, W. FURRY, M. THOMAS & M. CARNEY, THE COST OF SPECIAL EDUCATION 5 (1981) [hereinafter cited as KAKALIK] ($3577 average cost per student for handicapped child in 1977-78; $4898 average cost in the following 3-year period). Residential placements, not included in the Kakalik study, are even more expensive. See Stark, Tragic Choices in Special Education: The Effect of Scarce Resources on the Implementation of Pub. L. No. 94-142, 14 CONN. L. REV. 477, 491, 493 (1982). A residential placement may cost well over $50,000 per year. See Clevenger v. Oak Ridge School Dist., 744 F.2d 514, 517 (6th Cir. 1984) (ordering residential placement costing $88,000 per year); Stanger v. Ambach, 501 F. Supp. 1237, 1241-42 (S.D.N.Y. 1980) (discussing residential placement that would cost at least $52,410 for the 1980-81 school year). 3. KAKALIK, supra note 2, at 339, 343. (This study noted that, depending on the type of handicap and educational placement (excluding residential placements), the cost of educating a handicapped child is between .49 (full-time work placement for learning disabled students) and 6.78 (regular class plus part-time special teacher) times the cost of educating a nonhandicapped child. See also M. MOORE, L. WALKER, & R. HOLLAND, FINETUNING SPECIAL EDUCATION FINANCE 50-51 (1982) [hereinafter cited as MOORE, WALKER & HOLLAND] (depending upon the type of handicap and method of computation, the cost of special education ranges from 1.37 to 5.86 times the cost of a regular education); Marriner, The Cost of Educating Handicapped Pupils in New York City, 3 J. EDUC. FIN. 82, 86-88 (1977) (average cost of special education was $5897 per student, compared to $2294 per student for a regular education; average per student cost of special education ranged from $4022 to $14,072, depending on the program). The factors considered in measuring the cost of special education are discussed in MOORE, WALKER & HOLLAND, supra, at 45-58.

Criminal Statistics in the United States

Congress enacted legislation during the Ninetysixth Congress authorizing the creation of a Bureau ofJustice Statistics within the Justice Department.' Although the idea of a separate bureau is not new, having been suggested by presidential crime commissions in 1931 and 1967, the initial configuration of the Bureau probably will reflect work started in the Department of Justice in 1975.2 That effort resulted in Deputy Attorney General Harold Tyler's recommending the establishment of a bureau of criminal statistics within the Department.3 In the fall of 1976 the Department formed a Statistical Systems Policy Development Group to prepare a plan for a bureau of criminal statistics.4 The plan, completed on January 6, 1977, was sent to Attorney General Griffin Bell on May 4, 1977. Almost a year later, following wide distribution of the plan for review and comment by experts, by us rs of-criminal justice statistics, and by persons working within the federal or state systems ofjusti e, S nator Kennedy and Representative Rodino introd ced the administration's proposal for a bureau as part of legislation to restructure the Law Enforcement Assistance Administration.6 The Kennedy-Rodino bill was reintroduced in the Ninety-sixth Congress together with a bill introduced by Representative Conyers.7 The most important differences among the bills were thei approach to the Bureau's administrative organizatio and the responsibilities assigned to its advisory boards. In the Conyers bill, a twelvemember policy board was to guide the Director of the Bureau of Justice Statistics rather than a twenty-one-member advisory board. In addition, in the original House and Senate versions of the administration's bill, the Director of the Bureau of Justice Statistics reported to the Director of the Office of Justice Assistance, Research and Statistics under the general authority of the Attorney General. In the Conyers bill, and in the bill which the House ultimately passed, there was no Office of Justice Assistance, Research and Statistics (OJARS). A conference committee retained the OJARS but decided that it did not need an advisory board since the board was to provide coordination and support functions for the Bureau of Justice Statistics, the National Institute of Justice and a bureau of justice assistance to be called the LEAA.8 * Professor, Department of Sociology, University of Massachusetts, Amherst; Ph.D. Indiana University, 1962. Two bills to amend the Omnibus Crime Control and Safe Streets Act of 1968, Pub. L. No. 90-351, 82 Stat. 197 (current version at 42 U.S.C. ?? 3701-3796c (1976)), and to restructure the Law Enforcement Assistance Administration were introduced in the House of Representatives during the 96th Congress. See H.R. 2108, 96th Cong., 1st Sess. (1979); H.R. 2061, 96th Cong., 1st Sess. (1979). Both bills and a version introduced in the Senate, S. 241, 96th Cong., 1st Sess. (1979), included sections creating a Bureau of Justice Statistics. The House passed S. 241 after amending its language to contain the text of H.R. 2061. See [1980] U.S. CODE CONG. & AD. NEWS 4675. A conference report resolving differences created by the disagreeing votes was issued November 16, 1979. See H.R. REP. NO. 655, 96th Cong., 1st Sess. (1979, reprinted in [1980] U.S. CODE CONG. & AD. NEWS 4675, 4744). 2 See NATIONAL COMMISSION ON LAW OBSERVANCE AND

Citizen Participation: Can We Measure Its Effectiveness?

6. Morris and Hughes have moved onto other pursuits as of this writing. Havens' original assignment was to the Office of Program and Budget Analysis, and Canfield's original assignment was to the Office of Special Programs. Both of these offices were redesignated as line divisions in 1976 under the names cited in the text. 7. This is based on the author's analysis of 100 Timeframe For Successive Performance Steps reports, 1973-1975. 8. Martin J. Fitzgerald, Expanded Role of the General Accounting Office, The Bureaucrat, III (January, 1975), p. 393. 9. Comptroller General, Memorandum from Jack L. Green (for Clerio P. Pin, Director, MS) to Heads of Divisions and Offices, Analysis of Job History Records, December 23, 1975. 10. Congressional Record, CXIII (1967) p. 27379. 81 Stat. 672. 11. U.S. Senate, Committee on Government Operations, Capability of the GAO to Analyze and Audit Defense Expenditures, Hearings before the Subcommittee on Executive Reorganization, 91st Con., 1st sess. (1969). Senate Report 91-1264, p. 18. 12. Congressional Record, XCII (1946), p. 6397. 13. Congressional Record, XCIII (1947), p. 7175. See also U.S., House of Representatives, Committee on Appropriations, Independent Offices Appropriations Bill for 1948, Hearings before a Subcommittee, 80th Cong., 1st sess. (1947), p. 22 and passim. 14. U.S., House of Representatives Report 91-487, p. 31. 15. U.S., House of Representatives, Select Committee on Committees, Committee Organization in the House, Panel Discussions, 93rd Cong., 1st sess. (1973), Vol. II, part I, pp. 25859. 16. U.S., Senate, Committee on Government Operations Capability of the GAO, pp. 165-66. 17. U.S., Senate, Committee on Appropriations, Legislative Branch Appropriations, Hearings before a Subcommittee, 94th Cong., 1st sess. (1975), pp. 863-99. 18. Comptroller General, Summary of Open GAO Recommendations for Legislative Action, a Report to Congress (OCR76-1001), April 20, 1976. 19. Since the initial drafting of this article two related trends are of note. . . One is the criticism that Alice Rivlin, CBO head, has come under from segments of Congress based on her office's alleged policy advocacy. Second, Congress' interest in zero-base budgeting and sunset legislation has opened new potential for GAO activity in its expanded role. See the author's Zero-Base Budgeting and the United States General Accounting Office, International Journal of Government Auditing (October, 1977).

Municipal Insolvency: The New Chapter IX of the Bankruptcy Act

* Murry and Ida Becker Professor of Law and Associate Dean, New York University School of Law. THE FOLLOWING CITATIONS WILL BE USED IN THIS ARTICLE: Bankruptcy Act, ch. 541, 30 Stat. 544 (1898), codified as amended at 11 U.S.C. ?? 1 et seq. (1970) [hereinafter cited as Act, or cited by relevant chapter number]; Act to Amend Chapter IX of the Bankruptcy Act, Pub. L. No. 94-260, 90 Stat. 315, amending 11 U.S.C. ?? 401 et seq. (1970) [hereinafter cited as Chapter IX Amendment, or cited by relevant section number]; CHAPTER IX RULES AND OFFICIAL CHAPTER IX FORMS, reported in Supreme Court Reporter, vol. 96, no. 15, at 43 (June 1, 1976) [hereinafter cited as RULES, or cited by relevant Rule number]; CONFERENCE REPORT TO ACCOMPANY H.R. 10,624, H.R. REP. No. 94-938, 94th Cong., 2d Sess. (1976) [hereinafter cited as CONF. REP.]; REPORT ON H.R. 10,624, H.R. REP. NO. 94-686, 94th Cong., 2d Sess. (1976) [hereinafter cited as H.R. REP.]; REPORT ON S. 2597, S. REP. NO. 94-458, 94th Cong., 1st Sess. (1975) [hereinafter cited as S. REP.]. 1. Pub. L. No. 94-260, 90 Stat. 315 (April 8, 1976). 2. 11 U.S.C. ?? 401 et seq. (1970). 3. RULES. Prior to the amendment, the Advisory Committee on Bankruptcy Rules of the Judicial Conference of the United States had prepared rules of procedure for Chapter IX. The draft rules had been submitted to the bench and bar for comment, were finally approved by the Advisory Committee, and had been submitted to the Standing Committee on Rules of Practice and Procedure for its approval. The Standing Committee had forwarded the rules to the Judicial Conference of the United States which

Credit Life Insurance Prices

The purpose of this paper is to report on the results of an attempt to measure the price of credit life insurance in comparison with the prices of other forms of life insurance coverage, together with the necessary qualifications. The conclusions to be drawn from the study depend on whether the person making the comparison feels that the appropriate basis is individual cash-value life insurance, or individual term insurance, or association group life insurance, or regular group life insurance. The conclusions also depend on the nature of the age and loan amount distributions of the borrowers, and on whether the comparison is made with low, medium, or high credit life rates. This paper provides some data that can be used to make comparisons on several bases, and describes a methodology that can be employed to generate data on many other bases. Credit life insurance in recent years has been the fastest growing form of life insurance coverage. From 1958 to 1968, for example, credit life insurance in force increased by 253 percent-from $21.5 billion to $75.9 billion. During the same period, ordinary life insurance in force increased by 119 percent, group life insurance in force increased by 203 percent, and industrial life insurance in force decreased by 2 percent.' At the same time, credit life insurance has been subjected to various attacks as overpriced, and has been defended as reasonably priced.3 Yet, no systematic, Joseph M. Belth, Ph.D., is Professor of Insurance in the Graduate School of Business at Indiana University. He is author of The Retail Price Structure in American Life Insurance ( 1966 ) and Life Insurance: A Consumer's Handbook (1973). Dr. Belth is President-Elect of A.R.I.A. This paper, which was completed early in 1970, was prepared as one portion of the Consumer Credit Life and Disability Insurance Study conducted by the College of Business Administration at Ohio University. 1 Life Insurance Fact Book 1969 (annual; New York: Institute of Life Insurance), p. 23. 2 See, e.g., Statement of James H. Hunt, in Consumer Credit Industry (Hearings on S. Res. broad-based attempt has been made to measure the price of credit life insurance in comparison with the prices of other forms of life insurance coverage. The purpose of this paper is to report on the results of such an attempt, together with the necessary qualifications. No form of life insurance is a perfect substitute for or directly comparable to credit life insurance. Some of the usual characteristics of the latter are coverage automatically equal to the loan amount outstanding, issuance without evidence of insurability, identical premium rates (in the case of any one lender) regardless of the age of the borrower or the amount of his loan, and inclusion of the premium with the loan payments. Since at least one of these characteristics is absent from any form of life insurance with which credit life insurance might be com26 before the Subcommittee on Antitrust and Monopoly of the Committee on the Judiciary, U.S. Senate, 90th Cong., 1st sess.) (Washington, D.C.: U.S. Government Printing Office, 1967), pp. 57-68. 3 See, e.g., An Evaluation of Credit Life Insurance, in ibid., pp 2651-2792.

Trimming Military Judisdiction: An Unrealistic Solution to Reforming Military Justice

* Major, United States Army, Judge Advocate General's Corps; B.S., Northwestern University, 1961; L.L.B., Harvard Law School, 1964; L.L.M. Northwestern University, 1971; presently military judge for the United States Army in Frankfurt. The present article is a section of a thesis prepared in partial fulfillment of the requirements for the L.L.M. degree. 1 See, e.g., Hearings Before a Subcomm. of the House Comm. on Armed Services on H.R. 2498, 81st Cong., 1st Sess. (1949); H. REP. No. 491, 81st Cong., 1st Sess. (1949); Hearings Before a Subcomm. of the Senate Comm. on Armed Services on S. 857 and H.R. 4080, 81st Cong., 1st Sess. (1949); S. REP. No. 846, 81st Cong., 1st Sess. (1949). 2 Act of May 5, 1950, ch. 169, ? 1, 64 Stat. 108. 3 See Ervin, Tie Military Justice Act of 1968, 5 WAKE FOREST I.L. REV. 223, 22342 (1969). 4Act of October 24, 1968, 82 Stat. 1335. 5S. 1127, 92d Cong., 1st Sess. (1971) [Hereinafter cited as Bayh Bill]. This legislation, in a slightly modified form, was previously introduced as S. 4191, 91st Cong. 2d Sess. (1970) and H.R. 18835, 91st Cong., 2d Sess. (1970). 6S. 4168-S. 4178, 91st Cong., 2d Sess. (1970), reprinted in 116 CONG. REC. S12, 669-73 (daily ed., August 4, 1970). 7 H.R. 6901, 92d Cong., 1st Sess. (1971). This legislation was previously introduced as S. 3117, 91st Cong., 1st Sess. (1969). 8 Present law provides four strata of military criminal proceedings. The most serious offenses are tried by general courts-martial composed of a judge and five or more jurors. 10 U.S.C. ? 816(1) (Supp. V, 1970). The penalties for offenses heard in general court are those provided in the statutes defining the offenses or are established by the President, id. ? 856, and include tions of court-martial practice. Against the background of these legislative proposals, this article will evaluate the efficacy of one frequently sug-

Speaking for the Police

Speaking for the Police

Immigration Law and Rural Poverty: The Problems of the Illegal Entrant

They were making them take their shoes off in order to plant celery during the winter months when it was very cold. Anyone who did not want to would immediately be fired . I told them to come with us into the union so that they would have someone to protect them. And he told me that La Casita Farms was paying $1.00 an hour, that that was sufficient money to live with in Mexico .... And that is the reason for the workers that come here as strikebreakers because for them $1.00 is sufficient to live in Mexico with. Statement of Baldemar Diaz, farmworker; Migrant Labor Subcommittee, Senate Committee on Labor and Public Welfare, Hearings Rio Grande City, Texas, June, 1967, 90th Cong., 1st Sess, pt. II, 372.

Impact of Alternative Forms of Life Insurance Company Income Tax Legislation

Efforts to formulate legislation designed to tax the income of various types of life insurance companies have encountered difficult and complex problems. This article enumerates several of these problems and describes four alternative forms of life insurance company income tax legislation: U.S. Treasury's 1958 proposal for a total income tax base, Lent's proposal for a total income plus reserve interest tax base, the 1959 Act and a revised version of the 1959 Act. potential impact of each alternative tax law is systematically analyzed by means of a computer simulation technique. results suggest that certain laws would create inter-company inequities as well as industry financial chaos. history of life insurance company income tax legislation reveals the complex problems involved in designing a tax law which will simultaneously generate adequate amounts of revenue while treating all life insurance companies equitably. Early attempts2 to apply a total income Andrew F. Whitman, Ph.D., is Assistant Professor of Insurance in the University of Minnesota. He has served as part-time instructor in Pennsylvania State University, as Technical Assistant in the Wisconsin State Insurance Department, as a State Farm Fellow and Teaching Assistant in the University of Wisconsin, and as a Traveler's Research Fellow. earlier article by Dr. Whitman on taxation of insurance companies appeared in this Journal. Howard E. Thompson, Ph.D., is Associate Professor of Business in the Graduate School of Business of the University of Wisconsin. From 1957 to 1961, Dr. Thompson served as Mathematician and Operations Research Analyst at the A. 0. Smith Corporation. His earlier articles have been published in Management Science, the Journal of the Academy of Management, and this Journal. This paper was presented at the 1967 Annual Meeting of A.R.I.A. 1 research for this study was sponsored in part by Ford Foundation, National Science Foundation through the Graduate School of the University of Wisconsin, and the Research Department of Travelers Insurance Company. or corporate income tax approach to life insurance companies were abandoned3 in 2 From 1909 to 1921 the method of determining the income tax base for life insurance companies was substantially the same as that imposed on companies not in the insurance business. Between 1913 and 1921, premium income, investment income, and capital gains were included in gross taxable income. deductions from gross income included the following items: tax-exempt interest, dividends on policies for which premiums were currently paid, operating expenses, current payments on policies, and net additions to policy reserves. Corporation Enactment of 1909 was reenacted in the Revenue Acts of 1913, 1916, 1917, and 1918. For life insurance companies, Tax rates started at 1 per cent in 1909 and gradually increased to 12 per cent in 1918; Allen L. Mayerson, The Life Insurance Company Income Act of 1959, CLU Journal, XIV, No. 2 (Spring, 1960) p. 172. 3 For statements of the reasons for abandoning the corporate or total income tax base which taxes both life insurance company investment income and underwriting gain, see House Report No. 350, 67th Congress, 1st Sess., p. 20; T. S. Adams, Advisor to the Treasury, Senate Committee on Finance, Hearings on H. R. 8245, 67th Congress, 1st Sess. (Washington U.S. Gover ment Printing Office, 1921); Robert T. Collins, The Federal Taxation of Insurance Companies (unpublished Ph.D. dissertation, University of Southern California, 1954) pp. 142-66; Barnie E. Abelle, An Evaluation of the Life Insurance Company Income Act of 1959, (unpub-

The Bank Merger Act: Background of the 1966 Version

* The author is Economic Advisor, Second National Bank Region. The views expressed are his own, and are not to be construed as representing the official position of the Office of the Comptroller of the Currency. 'Robertson bill: Amend the Bank Merger Act of 1960, Hearings before Subcommittee of the Committee on Banking and Currency U.S. Senate S. 1698, 89th Cong. 1st Sess. (1965), pp. 6-7. Hereafter cited as Sen. Hearings. The A.B.A. resolution in favor of this bill in To Amend the Bank Merger Act of 1960, Hearings before the Subcommittee on Domestic Finance of the Committee on Banking and Currency House of Representatives on S. 1698, 89th Cong. 1st Sess. (1965), III, 1433. Hereafter cited as House Hearings. explicit and primary criterion in the consideration of bank mergers, though not the sole criterion. 2 On the other side, the I.B.A. criticized the administration of the 1960 law for failg t inhibit bank mergers.3 The federal ba king agencies had approved over 90% of the applications, several members of the House Banking Committee pointed out.4 Such liberality had not been the intent of Congress in 1960, in the view of Representatives Reuss and Minish. Chairman Patman of the House Banking Committee told the House that the 1960 law expressed a clear and unequivocal statement of congressional intent...to stop the bank merger movement and to eliminate increasing concentration in the banking industry. The Federal banking agencies have failed to carry out this mandate. 5 The effect of the 1960 law, according to the I.B.A., had actually been to speed the merger rate. Statistics were cited that from 1957 through 1959, 472 banks with $7.8 billion in assets merged, whereas in the three years from 1961 through 1963, 477 banks with $11.7 billion were involved.6 A five year perspective, however, would change the picture: from 1955 through 1959, 883 banks with resources of $16.6 billion were