Justia International Law Opinion Summaries

Articles Posted in US Court of Appeals for the Fourth Circuit

by
Taxpayer filed a tax refund action against the United States, seeking a refund collected from him by the IRS pursuant to a treaty between the United States and Canada, for income taxes that he owed to Canada in 2006. After both countries executed the Convention Between the United States of America and Canada with Respect to Taxes on Income and on Capital, the Senate ratified it. Under Article 26A, which was later added to the treaty and ratified by the Senate, the United States and Canada agreed to assist each other with the collection of unpaid taxes. The court affirmed the district court's judgment and held that Article 26A merely facilitates collection of an already existing debt and thus did not violate the Origination Clause; Article 26A did not infringe on the Taxing Clause where the Taxing Clause is not an exclusive grant of power to Congress; and thus Article 26A did not require House-originating implementation legislation. The court also held that the IRS can use its domestic assessment authority in pursuit of the collection of a liability owed by a taxpayer to Canada. View "Retfalvi v. United States" on Justia Law

by
The Fourth Circuit affirmed the district court's judgment after a jury found defendant civilly liable to plaintiff under the Trafficking Victims Protection Act (TVPA). Plaintiff filed suit against defendant for her role in the sexual abuse that plaintiff suffered at the hands of defendant's husband when plaintiff worked as their housekeeper in housing provided by the Embassy of the United States in Yemen. The court held, in light of RJR Nabisco, Inc. v. European Cmty., 136 S. Ct. 2090 (2016), that the TVPA's civil remedy provision applied to defendant's conduct in Yemen in 2007. The court confined its analysis to the text of 18 U.S.C. 1595 and held that section 1595 applied extraterritorially to defendant's conduct. The court also held that the district court did not abuse its discretion by admitting another housekeeper's evidence concerning sexual abuse she suffered while working for defendant and her husband. View "Roe v. Howard" on Justia Law

by
The Fourth Circuit affirmed defendant's conviction for providing and conspiring to provide material support to terrorists, in violation of 18 U.S.C. 2339A, and conspiring and attempting to destroy an aircraft of the United States Armed Forces, in violation of 18 U.S.C. 32. Defendant was convicted for acts associated with an attack on an Afghan Border Police post at Camp Leyza. As a preliminary matter, the court held that it had jurisdiction to determine whether defendant qualified as a POW and was entitled to combatant immunity under the Geneva Convention Relative to the Treatment of Prisoners of War, irrespective of Army Regulation 190-8. On the merits, the court held that defendant was not entitled to combatant immunity under the Convention where the conflict in Afghanistan was not an international armed conflict. Consequently, because defendant did not qualify for combatant immunity pursuant to the Third Geneva Convention, he did not qualify for the common law defense of public authority. The court also held that section 32 clearly applied to otherwise lawful military actions committed during armed conflicts. In this case, defendant was convicted of attempting to fire anti-aircraft weapons at U.S. military helicopters, an attack that fell under the plain language of section 32. View "United States v. Hamidullin" on Justia Law

by
This appeal arose out of litigation by family members of United States sailors killed in the bombing of the U.S.S. Cole against the Republic of Sudan for its alleged support of Al Qaeda. The district court denied Sudan's motion to vacate default judgments entered against it. The Fourth Circuit reversed the district court's order, holding that plaintiffs' method of serving process did not comport with the statutory requirements of 28 U.S.C. 1608(a)(3), and thus the district court lacked personal jurisdiction over Sudan. The court remanded to the district court with instructions to allow Kumar the opportunity to perfect service of process. View "Kumar v. Republic of Sudan" on Justia Law