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Confidentiality provisions in settlement documents are one way that wrongdoers help to hide their conduct from further responsibility. But there are other problems with such confidentiality provisions that should also cause litigants to reject them. One such problem is that a confidentiality provision may give rise to negative tax consequences. In 2003 the U.S. Tax Court ruled that $80,000 of a $200,000 settlement for Eugene Amos was actually for confidentiality (rather than injuries) and was therefore taxable. Eugene Amos, Jr. v. Commissioner of Internal Revenue, U.S. Tax Court Docket No. 13391-01 (Dec 1, 2003). As a result of this decision, Mr. Amos was required to pay income taxes on $80,000 of the funds received from the wrongdoer (Dennis Rodman).
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JONES ACT- TABLE OF CONTENTS
The Jones Act
I. IN GENERAL -> C. Applicability to Foreign Ships, Seamen, and Occurrences -> 3. Nationality or Ownership of Vessel -> a. In General
55. Law of the flag
If law of flag is to control in action under 46 USCS Appx § 688, flag must not be one merely of convenience but should be bona fide. Southern Cross S.S. Co. v Firipis (1960, CA4 Va) 285 F2d 651, 84 ALR2d 895, cert den 365 US 869, 5 L Ed 2d 859, 81 S Ct 903 and (disagreed with Swain v Isthmian Lines, Inc. (CA3 Pa) 360 F2d 81 (disagreed with Chung, Yong Il v Overseas Navigation Co. (CA11 Ala) 774 F2d 1043, reh den, en banc (CA11 Ala) 779 F2d 60 and reh den, en banc (CA11 Ala) 779 F2d 60 and cert den (US) 90 L Ed 2d 346, 106 S Ct 1802)) and (disapproved on other grounds Griffin v Oceanic Contractors, Inc., 458 US 564, 73 L Ed 2d 973, 102 S Ct 3245, on remand (CA5 Tex) 685 F2d 139).
Law of flag would not be accorded controlling weight in determining 46 USCS Appx § 688 jurisdiction where vessel involved was drilling rig and not commercial sailing vessel. Phillips v Amoco Trinidad Oil Co. (1980, CA9 Cal) 632 F2d 82, cert den 451 US 920, 68 L Ed 2d 312, 101 S Ct 1999.
In case of injury to American seaman, occurring on foreign vessel on high seas, existence and nature of cause of action for alleged wrong is governed by law of country under which vessel is registered. The Oriskany (1933, DC Md) 3 F Supp 805.
One who engages to serve on board foreign ship necessarily undertakes to be bound by law of country to which ship belongs; jurisdiction of laws of flag nation accompany vessel not only over high seas but everywhere else it may be waterborne. Radovcic v The Princ Pavle (1942, DC NY) 45 F Supp 15.
JONES ACT- TABLE OF CONTENTS
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1999-2005 by William H. Lawson.