Law Commons^™

Bosch And The Binding Effect Of State Court Adjudications Upon Subsequent Federal Tax Litigation, William E. Martin

Vanderbilt Law Review

One of the unique facets of American federalism involves the interaction of state court decrees which determine or characterize an individual's property rights with subsequent federal court litigation which imposes the federal tax burden upon those rights. While Congress determines what relationships are to be taxed, state law creates and state court adjudications measure these relationships.' In 1934 the Supreme Court formulated the standard that the state court decision was to be followed by a federal tax court in the absence of collusion, since the decree established the state "law" in regard to the relevant property. However, the definitional and …

Book Reviews, Richard G. Singer, Alfred H. Knight, Iii

Vanderbilt Law Review

Counsel on Appeal Edited by Arthur A. Charpentier New York: McGraw-Hill, 1968. Pp. xi, 223.

reviewer: Richard G. Singer

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Law Without Sanctions By Michael Barkun New Haven and London: Yale University Press, 1968. Pp. 175. $6.50

reviewer: Alfred H. Knight, III

Appellate Review Of Legal But Excessive Sentences: A Comparative Study, Gerhard O.W. Mueller, Fre Le Poole

Vanderbilt Law Review

Classical penology was conceived in France in the eighteenth century, and then eclipsed all over the world in the nineteenth, when Lombroso conjured up the picture of the born criminal. It was finally laid to rest in the United States in the twentieth century. Its basic tenet had been simple enough: the legislature in its infinite wisdom would seek and find the appropriate punishment for every crime.This can be accomplished if a crime is defined narrowly enough, perhaps by the creation of subcategories of that crime, so as to encompass all potential perpetrators who will each incur the same amount …