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Detouring The Tax Reform Act Of 1976: Tax Shelter Proprietorships, Lewis D. Solomon, Scott G. Smith Dec 1977

Detouring The Tax Reform Act Of 1976: Tax Shelter Proprietorships, Lewis D. Solomon, Scott G. Smith

University of Miami Law Review

After briefly reviewing the so-called abusive aspects of tax shelters which led Congress to enact the Tax Reform Act of 1976, the authors focus on an unintended loophole-the tax shelter proprietorship. The tax shelter proprietorship remains a viable method of reducing federal income taxes payable by high bracket taxpayers. The business mechanics and tax aspects of a sound recording proprietorship are analyzed and specific suggestions for future reforms to deal with the problem of tax shelter proprietorships are delineated.


Pregnancy Disability Benefits Denied: Narrowing The Scope Of Title Vii, Barbara Ungar Royston Dec 1977

Pregnancy Disability Benefits Denied: Narrowing The Scope Of Title Vii, Barbara Ungar Royston

University of Miami Law Review

In a recent decision the Supreme Court held that a private employer's disability benefits plan which excluded pregnancy benefits was not discriminatory under Title VII. Although purporting to apply traditional Title VII standards, the Court in fact used an equal protection analysis. The author criticizes this approach and points out the Court's failure to consider facts critical to a comprehensive analysis of the issue.


Fisher V. First National Bank Of Chicago: 12 U.S.C. Section 85 Is Granted Automatic Extraterritorial Effect, Joseph L. Raia Dec 1977

Fisher V. First National Bank Of Chicago: 12 U.S.C. Section 85 Is Granted Automatic Extraterritorial Effect, Joseph L. Raia

University of Miami Law Review

This note discusses the operation of the Seventh Circuit's holding that pursuant to 12 U.S. C. section 85 a national bank located in Illinois may apply that state's interest rates in any other state. Through an economic analysis, the author argues that this operation is essentially sound but should be modified to permit the consideration of conflicts of law principles. The operation of the exception to this general rule is also considered. Specific attention is given to the application and effects of the words "located" and "existing" as used in section 85.


At Sea With The Fourth Amendment, James S. Carmichael Dec 1977

At Sea With The Fourth Amendment, James S. Carmichael

University of Miami Law Review

This article presents the development of the law of searches at sea. The statutes authorizing these searches, the cases construing these statutes and the constitutional limitations are examined in detail. Finally, the present trends toward stricter scrutiny of searches on constitutional grounds are discussed and criticized, and a suggested framework for future analysis is presented.


Restoration As A Federal Remedy For Illegal Dredging And Filling Operations, Donald A. Haagensen Dec 1977

Restoration As A Federal Remedy For Illegal Dredging And Filling Operations, Donald A. Haagensen

University of Miami Law Review

This article presents the federal remedies available to ameliorate the damage done to the environment by illegal dredge and fill operations. The author examines statutory and case law, and concludes that the federal agencies and courts have the power to order developers to restore wetlands which have been dredged and filled without authorization, and that restoration can be an effective tool for protecting our nation's wetland areas.


Defense Of Entrapment Is Denied To A Defendant Who Is Predisposed To Commit A Crime, Douglas Kramer Dec 1977

Defense Of Entrapment Is Denied To A Defendant Who Is Predisposed To Commit A Crime, Douglas Kramer

University of Miami Law Review

In Hampton v. United States the Supreme Court held that the defense of entrapment is not available to a defendant who procured contraband from a government agent if the defendant was predisposed to commit the crime. In this article the history of the defense of entrapment and the reasoning of the divided court in deciding the Hampton case are examined in detail. The author concludes that the rule set by the Hampton case encourages violation of defendants' rights by police, and that legislative reform may be necessary.


Do We Want A Wealth Tax In America?, Barry L. Isaacs Dec 1977

Do We Want A Wealth Tax In America?, Barry L. Isaacs

University of Miami Law Review

The author examines the arguments for and against a tax on individual's wealth, and concludes that the economic and administrative detriments of such a tax would outweigh the benefits.


Dedication: Professor Daniel E. Murray Dec 1977

Dedication: Professor Daniel E. Murray

University of Miami Law Review

No abstract provided.


The State College Press And The Public Forum Doctrine, Ronald D. Poltorack Dec 1977

The State College Press And The Public Forum Doctrine, Ronald D. Poltorack

University of Miami Law Review

In a recent case the Fifth Circuit decided that a student editor of a state university campus newspaper could not be compelled to print paid advertisements submitted for publication. The author of this note disputes the court's analysis in determining that the campus newspaper was not a public forum. Upon concluding that a public forum was involved, the author argues that the plaintiffs had a constitutionally protected right of access arising from the first and fourteenth amendments.


The Innocent Spouse Provisions Of The Internal Revenue Code: In Search Of Equity, James E. Panny, Marc L. Faust Dec 1977

The Innocent Spouse Provisions Of The Internal Revenue Code: In Search Of Equity, James E. Panny, Marc L. Faust

University of Miami Law Review

The authors review decisions made under Section 6013(e) of the Internal Revenue Code, and conclude that this section has not provided the relief which its enactors intended. They suggest a more liberal reading of this section, so that decisions made will comport with the remedial nature of the statute. The authors also recommend a legislative revision of this section.


Front Matter And Table Of Contents Dec 1977

Front Matter And Table Of Contents

University of Miami Law Review

No abstract provided.


The Freedom Of Information Act: 1974 Amended Time Provisions Interpreted, Louise H. Mcmurray Dec 1977

The Freedom Of Information Act: 1974 Amended Time Provisions Interpreted, Louise H. Mcmurray

University of Miami Law Review

The United States Court of Appeals for the District of Columbia Circuit has interpreted the 1974 amended time provisions of The Freedom of Information Act to mean that under exceptional circumstances, where an agency diligently processes requests for information but physically cannot comply with the restricted time limits, a court may grant the agency additional time. The author suggests that the court's holding avoids a political question that a less narrow holding would embrace. If the amendments are to retain their force, Congress may need to clarify the emphasis it intends for agencies to place on the screening of requests …


Government Contracts: Third Party Beneficiaries And The Expanding Body Of Federal Common Law, Gerald J. Hayes Nov 1977

Government Contracts: Third Party Beneficiaries And The Expanding Body Of Federal Common Law, Gerald J. Hayes

University of Miami Law Review

In a recent decision the United States Supreme Court was called upon to decide whether state law or federal common law should be used to determine the rights of third party beneficiaries of a government contract. The author analyzes the competing policies and suggests that since the rights or duties of the United States were not at issue the Court correctly applied state law.


Fourth Amendment Balancing And Searches Into The Body, Michael Lee Ashner Nov 1977

Fourth Amendment Balancing And Searches Into The Body, Michael Lee Ashner

University of Miami Law Review

The United States Court of Appeals for the District of Columbia Circuit upheld as reasonable the surgical removal of a bullet from the defendant's body without his consent. The author analyzes the court's reasoning and suggests an analytical approach for courts to use when dealing with such bodily intrusions. The author concludes that the courts should weigh such factors as the seriousness of the crime, the importance of the evidence, the probability of obtaining the evidence, the availability of alternative evidence and the risk of danger to the defendant.


Decision Theory And The Pre-Trial Release Decision In Criminal Cases, Stuart Nagel, Marian Neef, Sarah Slavin Schramm Nov 1977

Decision Theory And The Pre-Trial Release Decision In Criminal Cases, Stuart Nagel, Marian Neef, Sarah Slavin Schramm

University of Miami Law Review

No abstract provided.


Promises To Pay In The Future-A Modest Proposal For Reform, Don W. Llewellyn Nov 1977

Promises To Pay In The Future-A Modest Proposal For Reform, Don W. Llewellyn

University of Miami Law Review

The author examines the law regarding tax treatment of promises to pay in the future and finds it in a state of confusion. After discussing the inequities arising from the differing treatment accorded cash and accrual basis taxpayers the author suggests a number of changes in the tax treatment of installment sales and annuities given in exchange for property. The author also makes suggestions for simplification of the concept of cash equivalence


The Taxation Of Alimony: Policies, Problems And A Proposal, John H. Davies Nov 1977

The Taxation Of Alimony: Policies, Problems And A Proposal, John H. Davies

University of Miami Law Review

Alimony payments are taxable to the wife and deductible by the husband; however, to be considered alimony, the payments to the wife must be both out of the husband's current income and in discharge of his legal obligation to support his wife. This is a peculiar statutory definition, because it refers to both the source and application of the payments and the author suggests that Congress was unable to decide whether alimony payments are an income or expense item. The result of this congressional ambivalence has been an unequal application of the laws: those who have expert legal advice can …


Appearance Of Impropriety As The Sole Ground For Disqualification, Regina Zelonker Nov 1977

Appearance Of Impropriety As The Sole Ground For Disqualification, Regina Zelonker

University of Miami Law Review

The Fifth Circuit has devolved a two-pronged test to determine whether Canon 9 of the Code of Professional Responibility has been violated. After examining the case in which the test appears, the author concludes that it may become an effective means of halting attempts to disqualify opposing counsel through strategic manipulation of ethical rules.


The Case Of The Unwanted Blessing: Wrongful Life, Joseph S. Kashi Nov 1977

The Case Of The Unwanted Blessing: Wrongful Life, Joseph S. Kashi

University of Miami Law Review

The recognition of a cause of action for "wrongful life" is a relatively recent occurrence. In this article the author compiles the leading cases from many jurisdictions and presents an analytical framework for the treatment thereof. The author concludes by presenting the policy arguments in favor of allowing a cause of action for the cases which are loosely and inappropriately termed "wrongful life."


The Reach Of The Sec Under Rule 10b-5 Is Further Restricted: Negligent Conduct Is Insufficient To Warrant Commission Instigated Injunctive Relief, Joan M. Bolotin Nov 1977

The Reach Of The Sec Under Rule 10b-5 Is Further Restricted: Negligent Conduct Is Insufficient To Warrant Commission Instigated Injunctive Relief, Joan M. Bolotin

University of Miami Law Review

In a recent decision the United States District Court for the Sourthern District of New York seemingly broke with Second Circuit precedent to hold that the SEC must prove scienter to get an injunction under Rule lOb-5. The author suggests that the district court's decision is reconcilable with recent second Circuit decisions and presents reasons why the district court's holding should be adopted by the Second Circuit.


Table Of Contents Nov 1977

Table Of Contents

University of Miami Law Review

No abstract provided.


Volume Index Nov 1977

Volume Index

University of Miami Law Review

No abstract provided.


Admiralty, Brendan P. O'Sullivan Sep 1977

Admiralty, Brendan P. O'Sullivan

University of Miami Law Review

This article examines what has been a troublesome area of admiralty law for Florida courts and practitioners, the Florida boating law. Through case and statutory analysis the author demonstrates that the Florida law conflicts with federal maritime law by imposing a higher standard of care for boat operators and a more limited scope of liability for boat owners. The author points out that Florida courts have engaged in strained readings of the Florida statute in order to make it conform to federal maritime law and concludes that such readings are not warranted and that the Florida Statute should be declared …


Table Of Contents Sep 1977

Table Of Contents

University of Miami Law Review

No abstract provided.


State And Local Taxation, Theodore F. Brill, Gerald J. Hayes Sep 1977

State And Local Taxation, Theodore F. Brill, Gerald J. Hayes

University of Miami Law Review

This article surveys recent statutory and case developments in the field of state and local taxation. Particular emphasis is placed on real property taxes and the impact of recent decisions by the Supreme Court of Florida on the public purpose exemption of the leasehold taxation statute. The authors also report and analyze developments in corporate income taxes, estate taxes, sales and use taxes, and documentary stamp taxes.


Real Property, Ralph E. Boyer, Robert L. Jamerson Jr., Jeffrey R. Surlas Sep 1977

Real Property, Ralph E. Boyer, Robert L. Jamerson Jr., Jeffrey R. Surlas

University of Miami Law Review

The authors explore recent developments in Florida Real Property Law. Topics discussed include vendor and purchaser, estates and related interests, mortgages, mechanics' liens, landlord and tenant, condominiums, water law, and eminent domain.


Prejudgment Remedies, Winton E. Williams Sep 1977

Prejudgment Remedies, Winton E. Williams

University of Miami Law Review

This article examines the decisions of the United States Supreme Court regarding the constitutional due process requirements for validation of the prejudgment remedies of replevin, attachment, and garnishment. These decisions are analyzed with regard to Florida law as it presently exists as well as ways the law could be amended to comport with both the dictates of the Supreme Court and the traditional protections afforded the debtor by Florida law.


Torts, Jeffrey R. Surlas, Robert L. Jamerson Jr. Sep 1977

Torts, Jeffrey R. Surlas, Robert L. Jamerson Jr.

University of Miami Law Review

In this article the authors survey developments in the law of torts by examining Florida cases and significant statutory enactments of the 1976 Florida Legislature.


Evidence, William M/ Hicks, Joseph M. Matthews Sep 1977

Evidence, William M/ Hicks, Joseph M. Matthews

University of Miami Law Review

The authors examine the new Florida Evidence Code through a comparative analysis of the Code, pre-Code Florida case and statutory law, and the Federal Rules of Evidence. The article identifies possible sources of difficulty in mechanical application of Code rules and offers some practical suggestions in these areas.


Administrative Law, The Honorable Arthur J. England Jr., L. Harold Levinson Sep 1977

Administrative Law, The Honorable Arthur J. England Jr., L. Harold Levinson

University of Miami Law Review

This survey updates Professor Levinson's 1975 article on the Florida Administrative Procedure Act. The survey examines and reports all appellate decisions, attorney general opinions and 1976 amendments. Collateral to the discussion of the 1976 amendments, the authors focus on and report the results of the first series of amendments enacted in 1975. In addition, a legislatively proposed constitutional amendment, defeated in the last general election, and the implementing bill vetoed by the governor prior to the general election are considered.