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Next term, the U.S. Supreme Court, in Pasquantino v. United States , will consider the applicability of the common law revenue rule in the criminal context. The revenue rule prevents courts from enforcing foreign revenue laws, such as tax and customs laws. Although the revenue rule is firmly recognized in the civil context, the federal courts of appeals are divided on its applicability in the criminal context.
July 29, 2004 at 12:00 AM
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The original version of this story was published on Law.Com
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