Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 9 of 9

Full-Text Articles in Entire DC Network

The Revenue Act Of 1948-: Federal Estate And Gift Taxation, Milton D. Solomon Dec 1948

The Revenue Act Of 1948-: Federal Estate And Gift Taxation, Milton D. Solomon

Michigan Law Review

The community property system has always been a thorn in the side of the federal tax structure. The theory that husband and wife have equal, vested, undivided one-half interests in property held by them as tenants in community, when given effect for federal tax purposes, has resulted, because of our system of graduated rates, in substantial income, estate and gift tax advantages in favor of residents of community property states over their neighbors in non-community property states. Attempts to change this situation as to federal income taxation proved uniformly unsuccessful. However, success was achieved in the field of federal estate …


Killingsworth: State Labor Relations Acts, Michigan Law Review Nov 1948

Killingsworth: State Labor Relations Acts, Michigan Law Review

Michigan Law Review

A Review of STATE LABOR RELATIONS ACTS. By Charles C. Killingsworth.


Labor Law-Labor-Management Relations Act-Jurisdiction Of Federal Courts To Enjoin Unfair Labor Practices, W. J. Schrenk, Jr. S.Ed. Nov 1948

Labor Law-Labor-Management Relations Act-Jurisdiction Of Federal Courts To Enjoin Unfair Labor Practices, W. J. Schrenk, Jr. S.Ed.

Michigan Law Review

Following a breakdown in negotiations over contract extension, plaintiff union, the certified representative of defendant's employees, sued in a federal district court, alleging that defendant was guilty of an unfair labor practice under the Labor-Management Relations Act in refusing to bargain in good faith. An injunction was sought requiring defendant to bargain with the union. The district court overruled motions' to dismiss for lack of jurisdiction and granted the relief requested. On appeal, held, reversed. The district court lacked jurisdiction to entertain the suit. Amazon Cotton Mills Co. v. Textile Workers Union, (C.C.A. 4th, 1948) 167 F. (2d) …


Labor Law-Applicability Of The Lea Act To Activities Of The American Federation Of Musicians, W. J. Schrenk, Jr. Jun 1948

Labor Law-Applicability Of The Lea Act To Activities Of The American Federation Of Musicians, W. J. Schrenk, Jr.

Michigan Law Review

Defendant, acting as president of a local union of the American Federation of Musicians, requested a new contract with a broadcasting station licensed by the Federal Communications Commission, including a provision that the licensee hire three extra musicians, raising to six the total number of musicians employed. When negotiations regarding this provision failed, defendant withdrew from the licensee's services the three musicians (members of the A.F. of M.) already employed by it. An action was, then brought to prosecute defendant under the amendment to the Federal Communications Act, popularly known as the Lea Act, which prohibits the use of threats …


Non-Trade And Non-Business Expense Deductions: Section 23(A)(2) Of The Internal Revenue Code, R. W. Nahstoll Jun 1948

Non-Trade And Non-Business Expense Deductions: Section 23(A)(2) Of The Internal Revenue Code, R. W. Nahstoll

Michigan Law Review

Among the innovations introduced into the Internal Revenue Code by the Revenue Act of 1942 was the provision allowing deduction from gross income, in the computation of net income, of nontrade and non-business expenses. Every revenue act including the Act of 1894, has provided in one form or another for the deduction of trade and business expenses.


Evidence- Statutes - Contradiction Of Legislative Journal Entry To Show Date Of Receipt Of Bill By Governor, Emerson T. Chandler May 1948

Evidence- Statutes - Contradiction Of Legislative Journal Entry To Show Date Of Receipt Of Bill By Governor, Emerson T. Chandler

Michigan Law Review

Plaintiff, a tax assessor, sought to recover salary claims against a county, contending that compensation was payable under an act passed by the General Assembly but vetoed by the governor. An entry in the House journal reported delivery of the bill to the governor on March 5. The Assembly adjourned March 13, and the governor vetoed the bill March 28. An official receipt dated March 10 had been given for the bill by the governor's office. The Arkansas Constitution gives the governor five days within which to approve or disapprove the bill. If he fails to act, the bill becomes …


Vested Rights And The Portal-To-Portal Act, Ray A. Brown Apr 1948

Vested Rights And The Portal-To-Portal Act, Ray A. Brown

Michigan Law Review

The Portal-to-Portal Act of 1947 attempts, by new and retroactive definitions of what constitutes working time of an employee under the Fair Labor Standards Act of 1938, to deprive employees of claims under that earlier act, to which the Supreme Court of the United States has held they were entitled. This article will discuss whether this can be done under the due process clause of the Fifth Amendment.


The Taft-Hartley Act And State Jurisdiction Over Labor Relations, Russell A. Smith Mar 1948

The Taft-Hartley Act And State Jurisdiction Over Labor Relations, Russell A. Smith

Michigan Law Review

Of the many problems arising out of the Taft-Hartley Act, not the least perplexing is the determination of its impact upon state jurisdiction over labor relations. The importance of the question is obvious, and is illustrated by Judge Shepard's reaction. Administrators of state labor relations acts and state courts, like the California court, must determine what position to take with respect to their jurisdiction. Employers and unions must make a like determination, and must also come to some conclusion as to the applicability of state law as reflected in other statutes and in judicial decisions. Those charged with the administration …


Price Discriminations And Their Justifications Under The Robinson-Patman Act Of 1936, John T. Haslett Feb 1948

Price Discriminations And Their Justifications Under The Robinson-Patman Act Of 1936, John T. Haslett

Michigan Law Review

The Robinson-Patman Act was approved by the President on June 19, 1936. The purpose of the act was to amend section 2 of the Clayton Act, which prohibited price discriminations in interstate commerce. Congress, by amending section 2 of the Clayton Act, broadened the scope of the section by extending its purposes and prohibitions to price discriminations not formerly covered and by prohibiting other forms of discrimination which give favored purchasers undue cost advantages over their non-favored competitors. It also reduced the extent of requisite competitive injury.