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Comparative Conflict Resolution Procedures In Taxation: An Analytic Comparative Study, L. Hart Wright, Jean Van Houtte, Pierre Kerlan, Helmut Debatin, James Arthur Johnstone, H. Schuttevaer, Elizabeth G. Brown

Michigan Legal Studies Series

Tax administrators in well developed countries rarely have either occasion or opportunity to compare experiences or exchange opinions regarding procedures and practices utilized in administering complicated tax laws. Moreover, there is little comparative literature on the subject. Even the tax institutes which are internationally oriented usually focus on substantive tax principles, not procedures and practices. Hopefully, therefore, administrators in highly developed countries will find useful this analytic comparison of practices and procedures through which six of their number resolve disputable income tax questions -administratively and judicially.

Concern for tax administrators in well developed countries, however, was not the prime motivation …

Bedi: Freedom Of Expression And Security: A Comparative Study Of The Function Of The Supreme Courts Of The United States And India, Chester J. Antieau

Michigan Law Review

A Review of Freedom of Expression and Security: A Comparative Study of the Function of the Supreme Courts of the United States and India by A.S. Bedi

Foreign Personal Representatives, Banks Mcdowell Jr.

Michigan Legal Studies Series

In dealing with the legal rules affecting foreign personal representatives, the author of the present monograph is to be commended for the lucid analysis in the following pages of the principal questions that an executor or administrator appointed in one state will encounter in the administration of a single estate on a multi-jurisdictional basis: his right to sue and liability to suit in other states, the effects of his extra-legal action outside the state of his appointment, and the possibilities of reforming existing laws so as to make feasible a system of single administration of decedents' estates. This analysis is …

Halle: Civilization And Foreign Policy, James W. Beatty S.Ed.

Michigan Law Review

A Review of Civilization and Foreign Policy . By Louis J. Halle.

Insolvent Decedents' Estates, Kurt H. Nadelmann

Michigan Law Review

The problems of insolvent decedents' estates have created special difficulties in all legal systems. Two unrelated fields of the law are involved: decedents' estates and insolvency. Treatment of the topic in works on one or the other field is often scanty and few studies exist which deal exclusively with insolvent decedents' estates law. Research in the conflicts problems of the field has led the writer to investigate the differences in the treatment of insolvent decedents' estates in this country, other common law countries, and countries of the civil law. Results of this study are used to discuss problems of the …

Precedent In Past And Present Legal Systems, C. Sumner Lobingier

Michigan Law Review

The prevailing notion that stare decisis is peculiar to the Anglican Legal System is quite provincial and far from correct. On the contrary, the principle is inherent in every legal system, at least in its primitive stage; for the earliest form of law is custom, and the "core of custom" is precedent, not necessarily judicial, but something quite as authoritative.

A Comparative Study Of Conflict Of Laws: A Review Of Volume One, Elliott E. Cheatham

Michigan Law Review

This is a notable book. It is the first volume of a comparative study of conflict of laws, undertaken at the invitation of the American Law Institute and completed with the support of the University of Michigan Law School. The author, Dr. Rabel, is a man whose great learning has been tempered and made fruitful by a distinguished and varied career as lawyer and as judge on national and international tribunals, as director of an institute of comparative law and conflict of laws serving practical as well as scholarly aims, and as author and professor of law.

The Place Of Trial Of Criminal Cases: Constitutional Vicinage And Venue, William Wirt Blume

Michigan Law Review

In 1909 one Henry G. Connor, presumably Mr. Justice Connor of the Supreme Court of North Carolina, published in the Pennsylvania Law Review an article entitled "The Constitutional Right to a Trial by a Jury of the Vicinage." The question discussed was: May a state constitutionally provide by statute that a crime be tried in a county other than that in which it was committed? Or, putting the question in terms of vicinage as distinguished from venue, may a state constitutionally provide by statute that a crime be tried by jurors summoned from a county other than the county …

Review Of Administrative Acts : A Comparative Study Of The Doctrine Of The Separation Of Powers And Judicial Review In France And The United States, Armin Uhler

Michigan Legal Studies Series

The present study was originally inspired by the widespread interest in the doctrine of the separation of powers stimulated by current discussions of vital problems of administrative law. Frequent reference to this doctrine occurs especially in recent legal literature concerned with the relation between the administrative and judicial departments of government. Particular mention may be made of the attention which has been given the doctrine by the Special Committee on Administrative Law of the American Bar Association. However, the allusions to the doctrine in these discussions to prevalent separation of powers in the organization of government have not always been …

A Comparative Study Of The Laws Of The Philippine Islands And Of The United States Of America Applicable To Private Corporations, Emilio M. Javier

SJD Dissertations

The main objective of the present treatise is to expound the similarities and dissimilarities of the laws of the Philippine Islands and of the United States of America applicable to private corporations. Act 1459, otherwise known as the Philippine Corporation Law, as amended and as radically modified recently, in many or its important provisions, by Act 3518, is made the basis of discussion from the Philippine view point. All the decisions of the Supreme Court of the Islands interpreting the provisions of the law, and which the author considers pertinent, are also discussed herein. Due to the fact that each …

The Teaching Of Practice And Procedure In Law Schools, Edson R. Sunderland

Articles

Procedure is merely the means of co-ordinating effort, of harmonizing differences, of offering every one equality of opportunity in offense and defense before the law. Without it there would be confusion, favoritism, and injustice. If the subject were viewed in this fundamental way, and were studied conscientiously as an incident and aid to the development and determination of the merits of controversies, the criticisms now so fiercely directed against it would largely disappear. In its use it is indispensable, in its abuse only does it cause trouble. A professional conscience to curb that abuse, and professional learning and skill to …