Spring 2003

FEATURES

· Currency Transaction Reporting . . . Newman

"…there was a divergence of opinion as to whether a currency report was required to be made pursuant to the U.S. Treasury’s Currency Transaction Reporting system and whether a cash transaction form had to be filed with the Internal Revenue Service. As a Vermont tax lawyer with an international clientele, I am sensitive to this topic. This comment sets forth what I learned from some brief research."

· Law Review: A Love Story . . . Savell

"Nick Ladrone thought back two decades, when he was smitten by her vixenish allure that first day of Property class. “Her” was Cindy Uxor, Nick’s classmate at the University of Michigan Law School…."

DEPARTMENTS

· President's Column: . . . Rendall

"Over eight hundred of you recently completed a VBA-sponsored survey sent to all lawyers practicing in Vermont – a remarkably high – “return rate” for a voluntary survey, providing us with solid data about the business of lawyering in Vermont."

· Lex Et Ratio. . . Ryan
"Congressional Democrats filibuster to block the nomination of Miguel Estrada to a seat on the U.S. Circuit Court of Appeals for the District of Columbia. Today, courts, and the work they do, inspire intense political controversy."

· Ruminations: Formalities . . . Gillies
"A courtroom is not a home. It is a place where law is done. It need not be unfriendly, but it ought to be formal. Formality is the preferred medium for the resolution of facts and argument in a dispassionate and impartial atmosphere."

· Yankee Justice: The Lighter Side of Vermont Law . . . Downs
"Born in 1906, Clifton Parker grew up in Wolcott with childhood memories of the impact of World War I on people’s lives. Like most families in Wolcott, his worked on farms and sawmills. “Lawyering” was something he never considered doing.”

· VBA Women's Section Profiles Series: The Honorable Colleen A. Brown . . . Fallon
"Exuding quiet competence, Judge Colleen A. Brown seems completely at ease in her spacious chambers in the United States Courthouse in Rutland, discussing the intricacies of bankruptcy law and sharing her joy in the work she finds so stimulating and fulfilling.

· Book Reviews . . . Frank/Wolfe/Moore/Schmalz/Englander