Tax Forms

Taxation of Marine Shipping Income: A Critique of U.S. Tax Laws in the Energy Transport Industry

As a converted World War II Liberty freighter, the METHANE PIONEER, with her balsa wood supports and plywood insulation, made a courageous transatlantic voyage in 1959 from Lake Charles, Louisiana, to Canvey Island, United Kingdom, to deliver the world’s first shipment of liquefied natural gas (LNG). This successful crossing helped the maritime practice strengthen its […]


Regal-Beloit Revisited in the Reverse

In its landmark 2010 decision in Kawasaki Kisen Kaisha Ltd. v. Regal-Beloit Corp., the United States Supreme Court held that the Carriage of Goods by Sea Act (COGSA or Act), and not the Carmack Amendment (Carmack or Amendment), governed the inland rail segment of an inbound (overseas import) multimodal shipment under a through bill of […]

Floating Wind Turbine

Flagging the Floating Turbine Unit: Navigating Towards a Registerable, First-Ranking Security Interest in Floating Wind Turbines

This Article explores the possibility of applying existing traditional international and domestic admiralty law to provide an internationally recognized first-ranking security interest in Floating Turbine Units (“FTUs”). If FTUs could be documented and registered as vessels or ships under the maritime laws of a country (flag state), as a general rule, it also should be possible to […]