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 […]

Train

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 […]