Monthly Archives: July 2004

Military to Start Restricted Guantanamo Hearings ASAP

Talkleft spots a Wall St. Journal article reporting that Guantanamo Hearings May Begin Today:

Under the procedure, which went under a dry run yesterday, with military personnel playing the part of detainees, prisoners will appear before a three-man panel of senior officers. That panel will examine the dossiers assembled after hours of interrogations, give the detainees a chance to speak and then determine whether they should be set free. The advocates will be U.S. government employees, who, unlike lawyers, will not be honor-bound to serve the best interests of their client.

Under the current plan, three separate tribunals will hear 72 cases a week so each detainee can get a hearing within four months. Unlike traditional civilian justice, the government will have one big advantage: The burden of proving innocence will rest with the detainees. Detainees won't get lawyers, but “personal representatives,” military officials without any legal background, who will offer advice to prisoners, lay out unclassified portions of their dossiers and help inmates make their case to the tribunal.

It's hard to tell without more direct information, but from the sound of it these status hearings may well suffice to meet our Geneva Convention obligations. Article 5 of the Third Geneva Convention states, “Should any doubt arise as to whether persons, having committed a belligerent act and having fallen into the hands of the enemy,” then “such persons shall enjoy the protection of the present Convention until such time as their status has been determined by a competent tribunal. “

So the decision to hold the hearings, however belatedly, is actually a positive step, despite their being so limited and despite their being held in secret. Furthermore, in my opinion, attacks on this procedure as one-sided or unfair or lacking in due process miss the point: none of those 'defects' are actually problems in a Geneva Convention status hearing. They're just par for the course. (As noted below, these same defects become serious issues if (and only if) anyone tries to argue that the fact of the status hearing obviates the need for a full habeas hearing if the tribunal classifies the detainee as an unperson 'enemy combatant'.)

The hearings could, I imagine, produce one of three outcomes in each case: 1) “Detainee is freed,” 2) “Detainee is a POW,” 3) “Other” — a category that will be primarily what the administration calls enemy combatants, but might include a finding that a person is, say, a civilian suspected of criminal activity.

The first two categories are easy. We know how to free people, we purport to know how to treat POWs, and despite various bits of speculation by the right wing, I for one do not believe that a recognized POW will get any traction in our courts, even via habeas, unless he alleges something on the order of torture (and maybe not even then until after the war is over).

The legally interesting category is the third one.

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Posted in Guantanamo | 1 Comment

Good Tax News — Really!

I was catching up on my reading and stumbled upon something: Last week, the US and Barbados agreed to fix the treaty-shopping article of their income tax treaty. This treaty was the heart of a structure used by some of those great American corporations that reincorporated in Bermuda to avoid US tax. If I understand the significance of the amendment correctly — these deals are real complicated — the Bermuda/Barbados structure will trigger a lot more tax as soon as the amendment is ratified by the Senate. Also, new expatriations will be discouraged as planners see new taxes on the horizon. May talk about this more next week.

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Posted in Law: Tax | Comments Off on Good Tax News — Really!

What’s In a Name?

Congress' General Accounting Office changed its name to the General AccountABILITY Office. Huh? Numbers don't count any more?

CORRECTION: I goofed! It's GOVERNMENT AccountABILITY Office. Scary…

Posted in Law: Everything Else | 4 Comments

US Taxation of Multinational Enterprise: Part II

Back to my Sue hypothetical from yesterday. The right would say that we can't tax her, so we shouldn't. I prefer a more optimistic, can-do, American approach: See if we want to tax her and how, and then figure out a way to do it. (In other words, I'm putting off discussing the hard practical problems.) Also, let's ignore the European taxes for now.

So, should the US tax Sue on the income received as a consequence of her offshore surgeries? Well, she is a US citizen. The historic US view has been that US citizenship alone justifies taxation on world-wide income. After all, Teddy Roosevelt would send gunboats to protect a US citizen. This argument just seems out or date to me, however.

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Posted in Law: Tax | 4 Comments

It’s Cynicism All the Way Down

This may be one of the most cynical ploys in US politics I ever read about. And I read a lot.

New York Times, White House Helps Block Extension of Tax Cuts: The White House helped to block a Republican-brokered deal on Wednesday to extend several middle-class tax cuts, fearful of a bill that could draw Democratic votes and dilute a Republican campaign theme, Republican negotiators said

In other words, the only reason Bush & Co. support tax cuts is to use them as a wedge issue. Give them the tax cuts they ask for bipartisanly, they not only lose interest, but scupper it.

Fortunately, if recent polls are to be believed, President Lincoln was a better judge of the American character than PT Barnum.

Update: Apparently, PT Barnum may never actually have said that there's a sucker born every minute.

Posted in Politics: US | 8 Comments

More on Free Speech Zones (not)

A note from Joel Sipress, whom I mentioned in Land of the Free (except near Bush).

Dear Professor Froomkin,

I came across your blog while doing a google search looking for coverage of the Duluth, Minnesota anti-Bush protests. I saw the entry/discussion of the fact that my mug shot was circulated by Secret Service at the Bush rally in Duluth. Thought you might be interested in hearing some more details. The most likely explanation of how I ended up on the Secret Service list is that I was identified in our local newspaper a few days before Bush's visit as the organizer of an anti-Bush protest (as was Joel Kilgour, another one of the three people whose mug shots were circulated). The protest that I helped organize was held about six blocks from Bush's event with the knowledge and approval of our local police force (who, by the way, went to considerable lengths to make sure that local people could gather and speak freely during Bush's visit). Apparently, organizing a legal event at which citizens gather and speak their minds is now enough to get one labelled a security risk. Pretty serious stuff, at least as I see it. (Our rally, by the way, drew about 1500 people, with several hundred more doing sidewalk protests around town.) Feel free to use this information as you see fit.

Best Wishes,

Joel Sipress
Duluth, Minnesota

Incidentally, this is part of a trend. Seems that even wearing the wrong t-shirt can cause the SS to bar you from a rally to which you have a valid ticket (spotted via Dan). Or even get you taken away in handcuffs. Oh, and then you lose your federal government job (FEMA) too.

Note: the Secret Service's official line is that they’d “do the same thing at a Kerry rally.” Has this in fact ever happened at a Kerry rally?

Posted in Law: Free Speech | 8 Comments