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Comment: Race, Property Rights, And The Economic Consequences Of Reconstruction, Robert B. Jones
Comment: Race, Property Rights, And The Economic Consequences Of Reconstruction, Robert B. Jones
Vanderbilt Law Review
Professors Haws and Namorato are to be praised for their pioneer work in studying the operation of a county court system in the Reconstruction era. They break new historical ground in this effort that has the potential for greatly contributing to the study of the legal history of the South. More scholars must engage in this endeavor if the field of legal history is to reach its full maturity. While their efforts are to be complimented it must be pointed out, however, that they generally fail to make their case in this Article. They do not show a significant link …
Bosch And The Binding Effect Of State Court Adjudications Upon Subsequent Federal Tax Litigation, William E. Martin
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 …