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Merrill Targeted by IRS Over Tax Protest
Human Rights | 2007/01/11 09:44

PALM SPRINGS, Calif., Jan. 11, 2007 -- Charles Edwin Merrill, who comes from the same family as Charles Edward Merrill, one of the founders of Merrill Lynch & Co., continues to be under attack by the IRS for not filing income tax in protest on over two million in stock sales and income for 2004. The IRS is withholding 28 per cent of Merrill's income that they know about, until he files a report. Merrill and his partner Kevin Boyle are not filing Federal income tax because the Federal tax code is discriminatory towards domestic partners and will not extend the same benefits as married couples receive.

Irate Merrill states, "We are atheists, so we don't care what our civil union is called. They can call it un-sanctified marriage by heathens or Federal Civil Union, whatever. We just want the same Federal tax benefits afforded to everyone else." Merrill and his partner were named by the leading gay magazine Out last month as two of the 100 men and women who rocked 2006. Out magazine wrote in its December 2006 issue, "A marriage license in exchange for a tax payment - sounds reasonable to us."

Merrill stated from his home in Palm Springs, California that "political candidates must be educated on Federal tax discrimination issues. Hillary Clinton, John Edwards, and Barack Obama tap-dance around the marriage issue to please their crazy religious voter-base and pretend it is up to individual states to solve the problem. Even if every state in the union gave the same state benefits to domestic partners, that would still leave out the many Federal tax benefits. The important Federal issue is that domestic partners are ineligible for Social Security spousal or survivorship benefits and are typically considered non-spouse beneficiaries. Thus a surviving partner may be limited to taking a taxable lump-sum distribution upon inheriting 401(k) plan assets. If a spouse wants to change the designated beneficiary for a qualified retirement to someone other than his or her spouse, the beneficiary spouse must consent by signing a waiver. But a domestic partner can be disinherited as a designated beneficiary without even knowing it because such waivers do not apply to domestic partnerships."



Butler Rubin Names Two New Partners
Law Firm News | 2007/01/11 09:41






CHICAGO, Jan. 11, 2007 -- The Chicago-based law firm Butler Rubin Saltarelli & Boyd LLP has named Jason S. Dubner and Amy B. Kelley to the partnership, effective January 1, 2007. Both Dubner and Kelley joined Butler Rubin in 1999 after beginning their careers with major law firms.

Dubner joined butler Rubin in 1999 after starting his legal career at Jones Day in Washington. At Butler Rubin, he concentrates his practice in commercial litigation and arbitration with an emphasis on antitrust and reinsurance disputes as well as franchise and distribution counseling. Dubner represents companies in a variety of competition law matters - involving allegations of fraud, conspiracy and beach of contract. He also regularly advises clients on changes to their existing distribution networks and in opt-out antitrust litigation. A graduate of the University of Chicago Law School, Dubner received his undergraduate degree in economics from Swarthmore College. He has also worked as an economic analyst - both with the Antitrust Division of the U.S. Department of Justice and in the private sector.

Kelley joined Butler Rubin in 1999 after starting her legal career at Sidley Austin LLP. At the firm, she concentrates her practice in reinsurance and commercial litigation. Her reinsurance work involves major matters for cedents, reinsurers and intermediaries typically involving multi-million-dollar disputes. A graduate of the University of Michigan Law School, Kelley received her undergraduate degree from Northwestern University. She is admitted to practice in Illinois and New Jersey, where she currently resides.

Formed in 1980, Chicago-based Butler Rubin has established itself as a well-known litigation boutique assisting clients nationally and internationally in the core practice areas of reinsurance and complex business litigation, including antitrust and legacy liability issues.

http://www.butlerrubin.com.



Bush sending more troops to Iraq
Politics | 2007/01/11 08:36

President Bush laid out his "New Way Forward" in Iraq on Wednesday night, saying the United States should beef up its forces there by 21,500 troops, add $1.2 billion in reconstruction aid, and let Iraqi forces take the lead in joint combat operations.

"The changes I have outlined tonight are aimed at ensuring the survival of a young democracy that is fighting for its life in a part of the world of enormous importance to American security," Bush said in a nationally televised address. "The question is whether our new strategy will bring us closer to success. I believe that it will."

Bush's optimism was immediately challenged by Democratic leaders, who repeated their opposition to increasing troop levels. Even some Republicans criticized the plan.

The president acknowledged previous failures.

"Where mistakes have been made, the responsibility rests with me," he said. Past efforts to quell violence in Baghdad failed, he said, because "there were not enough Iraqi and American troops to secure neighborhoods" and "there were too many restrictions on the troops we did have."

He said his plan would remedy such flaws.

In earlier operations, the president said, "political and sectarian interference prevented Iraqi and American forces from going into neighborhoods that are home to those fueling the sectarian violence."

"This time, Iraqi and American forces will have a green light to enter those neighborhoods," Bush said.



First US execution of 2007 held in Oklahoma
Law Center | 2007/01/10 18:34

The first US execution of 2007 took place Tuesday, when the state of Oklahoma executed a man by lethal injection for the 1992 murders of four people. The US Supreme Court denied Corey Duane Hamilton's request for a stay of execution and certiorari review on Monday, with Justices Souter and Stevens voting to grant the request. The Death Penalty Information Center said Hamilton is one of thirty people in the US scheduled to be executed in 2007. Death sentencing in the US hit a 30-year low in 2006.

Earlier this month, a New Jersey State commission recommended abolishing capital punishment in that state altogether, replacing it with a life sentence without the possibility of parole. If the commission's report makes its way into law New Jersey will become the first US jurisdiction to ban capital punishment in over 35 years. In December, Florida Governor Jeb Bush suspended all executions in that state after a lethal injection execution there was botched, and a federal judge effectively suspended capital punishment in California by ruling that that state's lethal injection procedure creates "an undue and unnecessary risk" of cruel and unusual punishment in violation of the Eighth Amendment of the US Constitution.



Court nominees are withdrawn
Breaking Legal News | 2007/01/10 18:34

President Bush bowed this week to opposition from Lindsey Graham and other senators, declining to renominate the Pentagon’s top lawyer to the federal appellate court that oversees South Carolina.

Bush’s decision not to send the Senate the nomination of William Haynes to the 4th U.S. Circuit Court of Appeals acknowledges new political realities with a Democratic-controlled Congress.

The decision also is a victory for Graham, R-SC, a military lawyer who opposed Haynes’ appointment because of Haynes’ role as Defense Department general counsel in formulating tough interrogation techniques for accused terrorist detainees.

In a Dec. 19 letter to Bush, obtained Tuesday by McClatchy Newspapers, Haynes asked the president to withdraw his name from consideration.

Haynes was one of four controversial judicial nominees Bush chose not to renominate. The others were Terrence Boyle, William Myers and Michael Wallace.

PELOSI BANS SMOKING IN SPEAKER’S LOBBY

Smokers may be one minority in Congress with even fewer rights than newly demoted Republicans. Now they’re losing one of their last, cherished prerogatives — a smoke break in the ornate Speaker’s Lobby just off the House floor.

New House Speaker Nancy Pelosi, D-Calif., announced a ban Wednesday.

“The days of smoke-filled rooms in the United States Capitol are over,” Pelosi said. “Medical science has unquestionably established the dangerous effects of secondhand smoke, including an increased risk of cancer and respiratory diseases. I am a firm believer that Congress should lead by example.”

Lawmakers will still be free to light up in their own offices.

HIGH COURT WEIGHS UNION DISPUTE

Supreme Court justices indicated Wednesday they are inclined to uphold a Washington state law restricting unions from using workers’ fees for political activities.

The case involves a few thousand teachers and other education employees who are in the bargaining unit of the more than 70,000-member Washington Education Association — but who have chosen not to join the union.

The Washington Supreme Court struck down the law, but several justices said Wednesday that the law did not strike them as burdensome.



Supreme Court rules in railroad negligence case
Court Watch | 2007/01/10 18:33
The US Supreme Court ruled Wednesday that the causation standard for railroad negligence under the Federal Employers Liability Act is the same as that for employee contributory negligence under the Act. In Norfolk Southern v. Sorrell, an employee of the railroad sued for injuries suffered and was awarded $1.5 million in damages. The railroad disputed jury instructions used at trial, arguing that the standard used to determine the railroad's negligence was "much more exacting" than the standard used for employee contributory negligence. The Supreme Court vacated the state appeals court decision and remanded the case for further proceedings.


Clifford Chance advises on Gems TV's IPO
World Business News | 2007/01/10 08:38
International law firm Clifford Chance has recently advised Gems TV Holdings (Gems TV) on its recent S$354.92 million initial public offering on the Singapore Stock Exchange, the fourth largest IPO in Singapore in 2006. Shares were offered to qualified institutional buyers (QIBs) in the US in reliance on Rule 144A of the Securities Act and to non-US persons under Regulation S.

The IPO was underwritten by Credit Suisse and DBS Bank.

Gems TV is currently the leading dedicated home shopping retailer of gemstone jewellery in the UK and is expanding to new markets in the US, Japan, the PRC and Germany.

The company sells its own handcrafted gemstone jewellery directly to customers via television as well as the internet through a unique "reverse auction" system. The company operates jewellery manufacturing facilities in Thailand, one of the world's leading centres for processing gemstones.

Joan Janssen, the Singapore-based partner who led the Clifford Chance team advising on the deal, commented:
"We were delighted to have advised Gems TV on its IPO in Singapore. Despite the lack of direct comparables and external shocks, such as the coup in Thailand, the company made an impressive debut on the Singapore Stock Exchange and we were happy to have been involved in this very successful IPO."

The Clifford Chance team in Singapore consisted of partners Joan Janssen and Crawford Brickley, senior associate Johannes Juette and associate Ong Hui Ting. They were assisted by partner Andrew Matthews and counsel Angela Nobthai from Clifford Chance's Bangkok office.


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