Demonstration and illustration

The meaning of the above maxim is that the father is he who is married to the mother. The above maxim is well accepted in India through section 112 of the Indian Evidence Act, 1882 (the Act). The section 112 of the Act says as follows:-“112. Birth during marriage, conclusive proof of legitimacy.-The fact that any person was born during the continuance of a valid marriage between his mother and any man, or within two hundred and eighty days after its dissolution, the mother remaining unmarried, shall be conclusive proof that he is the legitimate son of that man, unless it can be shown that the parties to the marriage had no access to each other at any time when he could have been begotten.”As per this section, it is abundantly made clear that the child born, either during the existence of a valid marriage between the mother of that child and her husband or born within two hundred and eighty days of the dissolution of such marriage when the mother remains to be unmarried, is … [Read more...] about To redefine the maxim “Pater est quem nuptiae demonstrant”

In Private Letter Ruling 201432002 (the “PLR”), the IRS ruled that a foreign-to-foreign “F” reorganization did not implicate the Section 7874 anti-inversion rules.  As a result, a foreign corporation (that was 100 percent foreign owned) was not deemed to be a U.S. corporation for U.S. federal income tax purposes, despite the fact that it was deemed to transfer substantially all of the properties of a domestic subsidiary corporation to a foreign corporation that had no substantial business activities in its country of incorporation.  The specific exception relied on by the IRS to reach this conclusion was the “expanded affiliated group rule.”In the wake of the PLR’s publication, many commentators have cited the ruling for the proposition that, in an inbound situation, a foreign-to-foreign F reorganization would not trigger the Section 7874 inversion rules.  This seems to be an overbroad reading of the PLR.  In fact, … [Read more...] about Tax Law: Ruling Demonstrates Potential for Inversion Rules to Apply in Inbound Structures

In a recent alert, we reported on two recent cases before the National Labor Relations Board (NLRB) involving a provision of the National Labor Relations Act (the Act) that protects employees’ rights to engage in “concerted activity.” Under this provision of the Act, “concerted activity” includes, among other things, two or more employees discussing wages, hours, or working conditions. The Act prohibits employers from disciplining or discriminating against employees who engage in such discussions. This “concerted activity” protection extends to employees whether or not they are unionized.In one of the cases discussed in our earlier alert, the employer allegedly fired an employee for her disparaging Facebook posts about a supervisor, to which several of her Facebook “friends” who were also co-workers added their comments. The employer fired the employee for violating a policy in its company handbook prohibiting employees from making … [Read more...] about More NLRB Rulings Illustrate Broad Scope Of “Concerted Activity” Protection

In discussing the topic of employment discrimination in the workplace, much attention is generally focused on the claims that may be brought against employers and what employers can do to avoid those claims through good employment practices. What often gets overlooked, however, is that certain federal and state laws can also impose liability against managers and employees in their individual capacities, when those persons engage in discriminatory acts. A recent case filed in the United States District Court for the Middle District of North Carolina illustrates this potential for liability against individual employees as well as the employer. The case is entitled Melissa Mann v. Winston Salem State University (WSSU) and Janice Smith.Plaintiff Mann, an assistant professor employed by WSSU, alleged that the University and another professor, Smith, discriminated against her on the basis of race. Specifically, Mann asserted that Smith created a hostile work … [Read more...] about NC Court Case Demonstrates Potential of “Individual” Liability For Discrimination

On Monday, October 3, the U.S. Supreme Court declined to hear the appeal of retired University of Tennessee professor John Reece Roth. In July 2009, Roth received a four year prison sentence for illegally exporting military technology, in large part due to his work with graduate students from Iran and China. Professor Roth’s conviction and prison sentence forcefully remind the research community, commercial as well as academic, of the potentially severe consequences that may arise from ignoring technology export controls.  During the relevant time period, Professor Roth worked with Atmospheric Glow Technologies, Inc., a plasma technology company, on plasma actuators in development for use in U.S. Air Force drones. The plasma actuators are controlled under the Arms Export Control Act, which regulates the import and export of defense articles listed on the United States Munitions List, which is codified in Section 121 of the International Trafficking in Arms Regulations … [Read more...] about Prison Time and Export Controls: University Professor’s Case Illustrates Dangers of Ignoring Export Compliance