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Articles 1 - 30 of 145
Full-Text Articles in Entire DC Network
A Tribute To L. Hart Wright From A Friend And Former Student, Warren Elliott
A Tribute To L. Hart Wright From A Friend And Former Student, Warren Elliott
Michigan Law Review
A Tribute to L. Hart Wright
L. Hart Wright, Allan F. Smith
L. Hart Wright, Sally Katzen
Dissenting Opinions By Supreme Court Justices In Federal Income Tax Controversies, Walter J. Blum
Dissenting Opinions By Supreme Court Justices In Federal Income Tax Controversies, Walter J. Blum
Michigan Law Review
What is to be learned from this review of the various analyses offered in dissenting tax opinions over the past five terms of the Supreme Court? When the Court has decisively interpreted narrow or technical language in the statute, dissenters all too often indulge in lengthy analyses that can only serve to create further confusion. Only when the Court focuses on a judicially made rule or an issue with constitutional implications is a broader dissent appropriate. If dissenters generally adhered to the guidelines set forth at the outset of this Article the tax world would, I believe, be at least …
The Supreme Court's Misconstruction Of A Procedural Statute--A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn
The Supreme Court's Misconstruction Of A Procedural Statute--A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn
Michigan Law Review
Before addressing the lessons to be derived from Badaracco, it is necessary to make good on the author's claim that it can be demonstrated to the satisfaction of a reasonably skeptical reader that the Court's decision was patently wrong and resulted from a poor technique of statutory construction. This is a heavy burden, especially since the decision was reached by an overwhelming majority of the Court and since two courts of appeals and at least one student law review note reached the same result. The reader must judge whether the author succeeds in satisfying it. This Article will first …
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
Michigan Law Review
My aim in this essay is to explore the foundations of the tax benefit notion. My strategy is simple, but it is probably best to state it explicitly at the outset. I begin with a straightforward and uncontroversial example of the application of the "inclusionary aspect" of the tax benefit rule. Using it as a paradigm, I try to discern why the law deems it appropriate to increase a taxpayer's taxable income. Next I examine the account of the tax benefit rule given by the Supreme Court in Hillsboro to see if it is consistent with the paradigm. I conclude …
Books Received, Michigan Law Review
Books Received, Michigan Law Review
Michigan Law Review
A List of Books Received by Michigan Law Review
Front Matter, Michigan Law Review
Front Matter, Michigan Law Review
Michigan Law Review
Front matter for Volume 82, Issue 3 of Michigan Law Review
The Internal Revenue Service's "Hart Wright Method", Mortimer Caplin
The Internal Revenue Service's "Hart Wright Method", Mortimer Caplin
Michigan Law Review
A Tribute to L. Hart Wright
L. Hart Wright, Robben W. Fleming
L. Hart Wright: Mentor And Friend, Jerome B. Libin
L. Hart Wright: Mentor And Friend, Jerome B. Libin
Michigan Law Review
A Tribute to L. Hart Wright
L. Hart Wright -- Bibliography, Elizabeth Gaspar Brown
L. Hart Wright -- Bibliography, Elizabeth Gaspar Brown
Michigan Law Review
A Bibliography of L. Hart Wright
Personal, Living Or Family Matters And The Value Added Tax, L. Hart Wright
Personal, Living Or Family Matters And The Value Added Tax, L. Hart Wright
Michigan Law Review
No tax is ever implemented in a manner which is perfectly responsive to the logical implications of its basic purpose. VAT is no exception.
Those who foster this tax basically intend that ultimate tax incidence be suffered only by individuals and then only in the degree to which they dip into society's pool of consumer-type goods and services. But their implementing legislation is always designed to fall short of reaching all consumer-type goods and services. Ullman's proposed Tax Restructuring Act of 1979 would have been no exception. Under it, a substantial proportion of all such benefits actually would have been …
Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review
Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review
Michigan Law Review
This Note argues that the courts and the Service should recognize social welfare organizations as charitable and, consequently, contributions to such organizations should be tax deductible. Part I describes the Service's position and sets forth the statutory arguments supporting it. Part II raises two objections to the Service's position: (1) the distinction between social welfare organizations and charitable organizations lacks an adequate statutory justification, and (2) this distinction produces unpredictable and arbitrary results. Part III proposes that all social welfare organizations be accorded charitable status under subsection 50l(c)(3). This proposal would eliminate the arbitrary results now reached by the Service, …
Tax Treatment Of Prepublication Expenses Of Authors And Publishers, Michigan Law Review
Tax Treatment Of Prepublication Expenses Of Authors And Publishers, Michigan Law Review
Michigan Law Review
This Note analyzes the tax treatment of prepublication costs. Part I presents the analytic framework of the business expense/ capital expenditure distinction and searches for practical, income- reflecting criteria that achieve theoretically correct results. Part II covers the historic treatment of prepublication expenditures, concluding that neither the courts nor the Internal Revenue Service (IRS) have been consistent in their approach and that both have largely ignored the income-reflecting goals outlined in Part I. Part III applies the income-reflecting approach in order to develop a principled method of examining the tax consequences of various prepublication expenses.
Purchaser's Depreciation Rights In Property Subject To A Lease, Michigan Law Review
Purchaser's Depreciation Rights In Property Subject To A Lease, Michigan Law Review
Michigan Law Review
This Note argues that the purchase of property subject to a lease may produce several types of depreciable interests. Part I of the Note examines the requirements for depreciability and the role that depreciation plays in tax law. It concludes that even where the method set out by Congress also accommodates other goals, depreciation primarily provides a way to recover costs during a depreciable asset's income-producing life. Part II applies these principles to the task of determining whether improvements - for example, buildings on the property subject to the lease - are depreciable in the purchaser's hands. It concludes that …
Inadvertent Disclosure Of Documents Subject To Attorney-Client Privilege, Michigan Law Review
Inadvertent Disclosure Of Documents Subject To Attorney-Client Privilege, Michigan Law Review
Michigan Law Review
This Note evaluates these judicial approaches to inadvertent disclosure in the context of document productions. Part I briefly reviews the purposes of the attorney-client privilege and argues that any test of waiver should be based on the client's intent to maintain confidentiality. Part II examines the traditional approach to waiver and rejects the rationales which support it. Part III concludes that a test based on the sufficiency of precautions taken against disclosure, rather than a test based on the intervention of an outside force, best reflects a client's intent. Part IV examines various factors that might be included in the …
Periodical Index, Michigan Law Review
Periodical Index, Michigan Law Review
Michigan Law Review
Subject Index of Articles, Comments, Notes, and Recent Developments Appearing in Leading Reviews
In Re Radical Interpretations Of American Law: The Relation Of Law And History, A. E. Keir Nash
In Re Radical Interpretations Of American Law: The Relation Of Law And History, A. E. Keir Nash
Michigan Law Review
This Article centers instead upon assessing two types of legal analysis - non-Marxist radical interpretation and "non-reductionist" Marxist theory - which, despite conspicuous differences, share the belief that understanding the American historical experience is a prerequisite to understanding American law. Both approaches also share two other important convictions. One is that a "consensual" or "liberal pluralist" version of American history has little explanatory validity, at least in regard to such major problems as the political and legal breakdown represented by the Civil War, and the law's role in American economic development. They also agree that historical explanations which downplay discussion …
Statutes Of Limitations And Defendant Class Actions, Michigan Law Review
Statutes Of Limitations And Defendant Class Actions, Michigan Law Review
Michigan Law Review
This Note argues that in defendant class actions the statute of limitations should be tolled as to all named and absent class members upon informal notice given by the plaintiff at the beginning of the suit. Part I examines the purposes of statutes of limitations and class actions, and the manner in which these purposes were reconciled in American Pipe. It concludes that American Pipe requires the creation of a tolling doctrine that promotes both the fair notice policy that underlies statutes of limitations and the concern for litigative economy that underlies rule 23 class actions. Part II then …
The Burden Of Proof In Double Jeopardy Claims, Michigan Law Review
The Burden Of Proof In Double Jeopardy Claims, Michigan Law Review
Michigan Law Review
This Note argues that once the defendant raises a nonfrivolous double jeopardy claim that turns on a question of fact, the government should have the burden of proving that the two crimes charged are actually different. Part I traces the development of the law and the major factors behind recent federal court scrutiny of the traditional rule. Part II argues that constitutional considerations require courts to shift the burden of proof to the government, not only when practical considerations suggest the shift, but in all cases turning on questions of fact. Finally, Part III reconciles this allocation with the well-established …
Front Matter, Michigan Law Review
Front Matter, Michigan Law Review
Michigan Law Review
Front matter for Volume 82, Issue 2 of Michigan Law Review
Frank R. Kennedy, George Brody
Frank R. Kennedy, Vern Countryman
Frank R. Kennedy, Harold Marsh Jr.
Frank R. Kennedy, Lawrence K. Snider
Frank R. Kennedy, Lawrence K. Snider
Michigan Law Review
A tribute to Frank R. Kennedy
Handgun Prohibition And The Original Meaning Of The Second Amendment, Don B. Kates Jr.
Handgun Prohibition And The Original Meaning Of The Second Amendment, Don B. Kates Jr.
Michigan Law Review
One of the purposes of this Article will be to sketch out at least some of the very substantial limitations on the right of individuals to keep and bear arms suggested by the historical evidence. First, however, the controversy between the individual right and the exclusively state's right views must be resolved. The evidence to be examined must include: the literal language of the second amendment; the history of its proposal and ratification; the philosophical and historical background that gave rise to the Founders' belief in "the necessity of an armed populace to effect popular sovereignty"; and the contemporary understanding …
Books Received, Michigan Law Review
Books Received, Michigan Law Review
Michigan Law Review
A List of Books Received by the Michigan Law Review
Periodical Index, Michigan Law Review
Periodical Index, Michigan Law Review
Michigan Law Review
Subject Index of Articles, Comments, Notes, and Recent Developments Appearing in Leading Reviews
Front Matter, Michigan Law Review
Front Matter, Michigan Law Review
Michigan Law Review
Front Matter for Volume 82, Issue 1 of Michigan Law Review