Law Commons^™

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 …

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 …

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.

Using The Federal Tort Claims Act To Remedy Property Damage Following Customs Service Seizures, Richard F. Neidhardt

University of Michigan Journal of Law Reform

Part I of this Note explains the general application of the FTCA to tort claims asserted against the federal government. Part II demonstrates the inadequacy of current judicial arguments regarding the adjudication of detention-related property damage claims under section 2680(c). Part III presents the. policy considerations behind the FTCA and concludes that those considerations allow courts to interpret the Act to cover detention-related property damage claims.

Limiting The Use Of The Rico Act As A Defense To Hostile Corporate Takeovers, Mary Ann Lesniak

University of Michigan Journal of Law Reform

This Note argues that RICO could be a legitimate defense to a hostile corporate takeover pursuant to a cash tender off er if shareholders who retain stock will be harmed by the takeover. Part I of this Note examines the general background of the RICO Act. Part II applies the Act to a hostile cash tender offer and examines each element of a civil RICO action. Part III advocates the use of RICO's injury requirement to limit this application of the Act and analyzes the potential injuries to shareholders and management during a hostile cash tender offer. This limitation upon …

The Indefinite Detention Of Excluded Aliens: Statutory And Constitutional Justifications And Limitations, Michigan Law Review

Michigan Law Review

Part I of this Note examines the statutory authority for the indefinite detention of excluded aliens. It concludes that although the INA does not explicitly authorize such detention, the statute's purposes and specific provisions imply that Congress intended to establish a statutory preference for the detention of excluded aliens. The Note then argues in Part II that indefinite detention is constitutionally permissible when it is necessary to vindicate the government's sovereign right to exclude aliens. The Note concludes, however, that the Constitution requires the government to make a continuing good faith effort to deport a detained, excluded alien.

The Propriety Of Section 10(J) Bargaining Orders In Gissel Situations, Michigan Law Review

Michigan Law Review

The courts have split on the question of whether a bargaining order constitutes ''just and proper" relief under section 10(j). This Note contends that such an order is always just in a Gissel situation but that a district court may properly issue one only in situations where the Board's prior decisions clearly establish the relevant labor policy and indicate a high probability that the Board will eventually issue a Gissel bargaining order. Part I of the Note develops the criteria relevant to determining what kind of temporary relief is "just." Although section 10(j) does not itself define these criteria, the …

The Scope Of Judicial Review Of Consent Decrees Under The Antitrust Procedures And Penalties Act Of 1974, Michigan Law Review

Michigan Law Review

In the wake of this uncertainty, this Note analyzes the proper scope of judicial review of consent decrees. The Note argues that to further the policies embodied in the APP A, courts should undertake intense review of proposed settlements before entering them as final judgments. Both the congressional intent in enacting the APP A and the public's interest in effective enforcement of the antitrust laws support intense judicial review. The Note then demonstrates that the deferential standard that some courts have applied is derived mainly from a case that is inapplicable to the review of consent decrees. Finally, the Note …

Perpetuity Reform, Lawrence W. Waggoner

Articles

After years of debate, perpetuity reform is still controversial. To be sure, there is agreement among virtually all of the commentators and experts in the field that the Rule Against Perpetuities is in need of reform. The disagreement, on the surface, centers on the methods of reform to be employed. At least three basic methods have been advanced: (1) specific statutory repair of discrete problem areas; (2) reformation; and (3) wait-and-see. Each method has its sponsors, and each has in one form or another been adopted as part of the law of a few states. These methods are not mutually …

The Courts' Inherent Power To Compel Legislative Funding Of Judicial Functions, Michigan Law Review

Michigan Law Review

Litigation results when the legislative branch contests the inherent power order. Because judicial compulsion of legislative action must derive from constitutional authority, and because of the practical and doctrinal challenges such litigation presents, many courts have struggled to resolve these cases in a principled fashion. This Note defends the inherent power doctrine, but argues that current judicial approaches to its application have failed to confront squarely the central issues raised by inherent power orders. The Note advocates an alternative procedure for defining the legitimate scope of judicial authority to compel appropriations on its own behalf. Part I examines the constitutional …

Claim Requirements Of The Federal Tort Claims Act: Minimal Notice Or Substantial Documentation?, Michigan Law Review

Michigan Law Review

This Note finds both the Adams and Swift positions unsatisfactory. Part I contends that Adams misconstrued the legislative history of the FTCA amendments by applying a minimal notice standard and then argues that Swift contravenes the amendments' fairness policy by permitting ambiguous, overreaching documentation requests. Part II contends that courts should interpret section 2675's "presented the claim" language as an accommodation between two competing Congressional objectives: presuit claims settlement and fair treatment of claimants. The Note proposes that until the Department of Justice modifies its current claims regulations, courts should toll the statute of limitations whenever an individual's claim includes …

A Banker's Adventures In Brokerland: Looking Through Glass-Steagall At Discount Brokerage Services, Michigan Law Review

Michigan Law Review

Several banks have recently entered or announced their intention to enter the discount brokerage business, and the Federal Reserve Board is considering a rule listing discount brokerage as an acceptable bank holding company activity. The securities industry has contested this entry, asserting that the Glass-Steagall Act requires separation between investment and commercial banking. Though the Act does mandate some division between the two lines of business, this Note argues that bank discount brokerage services do not violate the Act. Part I examines the competing "accommodation" and "agency" interpretations of the relevant statutory sections, concluding that the agency interpretation, which permits …

The Deduction Of Unemployment Compensation From Back-Pay Awards Under Title Vii, Eric A. Martin

University of Michigan Journal of Law Reform

This Note argues that federal courts should not deduct unemployment insurance benefits from Title VII back-pay awards. Part I reviews the legislative history and purposes behind the remedial provisions of Title VII. Part I also presents the arguments that courts have advanced regarding the deduction of unemployment benefits from Title VII back-pay awards. Part II assesses these arguments in light of analogous common law doctrine and the legislative objectives of Title VII, and advances arguments not yet considered by the courts. Finally, Part II concludes that federal courts should resolve this division of authority by not deducting unemployment benefits from …

Extraterritorial Application Of The Export Administration Act Of 1979 Under International And American Law, Michigan Law Review

Michigan Law Review

This Note investigates the legality of the extraterritorial application of the EAA under American and international law, with a particular focus on the presidential action in the Soviet Oil and Gas Equipment Export Controls case (hereinafter the Soviet Pipeline case). Part I examines the language and legislative history of the EAA and concludes that Congress clearly and affirmatively expressed its intention to apply export controls to foreign subsidiaries of American corporations as well as goods and technology that originate in the United States. Part II analyzes the extraterritorial application of the EAA under the generally recognized principles of international law. …

Does Nepa Require An Impact Statement On Inaction?, Michigan Law Review

Michigan Law Review

This Note considers the question of whether NEPA requires an EIS in cases of official refusal to exercise discretionary agency authority. Part I develops the competing theories for resolving this question. The current judicial attitude, which has excluded important cases with far-reaching environmental effects from the EIS requirement, plainly frustrates the statute's procedural purposes. Regulations promulgated by the Council on Environmental Quality define "major federal action" to include the failure to act under certain circumstances, and offer one alternative to the current approach. But the regulations condition the classification of inaction as action upon reviewability under the Administrative Procedures Act, …

Common Sense About The Age Of Statutes, Steve Macisaac

Michigan Law Review

A Review of A Common Law for the Age of Statutes by Guido Calabresi

The Twentieth-Century Primacy Of Statutory Law, Albert Tate Jr.

Michigan Law Review

A Review of Dealing with Statutes by James Williard Hurst

Prohibitive Policy: Implementing The Federal Endangered Species Act, Michigan Law Review

Michigan Law Review

A Review of Prohibitive Policy: Implementing the Federal Endangered Species Act by Steven Yaffee

The Environmental Decade In Court, Michigan Law Review

Michigan Law Review

A Review of The Environmental Decade in Court by Lettie McSpadden Wenner

Criminal Law And The European Communities: Defining The Issues, Christine Van Den Wyngaert

Michigan Journal of International Law

While the development of a common criminal justice policy lies more within the general objectives of the Council of Europe, of which all states composing the European Communities are members, there are nevertheless a number of problems which are specific to the Communities and which may call for a special response on their part. This article makes a short tour d'horizon of the different issues at stake and briefly describes the efforts which have been or are being undertaken to resolve them.

Protection Against Unjust Discharge: The Need For A Federal Statute, Jack Stieber, Michael Murray

University of Michigan Journal of Law Reform

We argue that only a federal statute can fully protect American workers from the harsh consequences of the employment-at-will rule. Part I of this Article outlines the nature and scope of the problems caused by the at-will doctrine. Part II surveys a variety of potential solutions to these problems - unionism, voluntary internal grievance mechanisms, existing statutes, the Constitution, and judicially created exceptions to the at-will rule - and finds each an inadequate source of protection. The final Part urges the enactment of a federal statute to protect all American workers from unjust dicharge and sets out several substantive criteria …

Employment Problems Of The Handicapped: Would Title Vii Remedies Be Appropriate And Effective?, Cornelius J. Peck

University of Michigan Journal of Law Reform

This Article argues that the employment problems of the handicapped are not well-suited for treatment under a statutory discrimination model. Underlying this argument is the belief that the concept of discrimination is not adaptable to the problems of the handicapped, and efforts to apply it will only worsen existing problems. Part I begins by defining the meaning of discrimination, and then explores the similarities and differences between discrimination against the handicapped, and discrimination based on race, sex, religion, and national origin. The purpose of this discussion is to provide a basic framework for understanding claims that the handicapped should be …

Reforming At-Will Employment Law: A Model Statute, Liana Gioia, Per Ramford

University of Michigan Journal of Law Reform

Effective relief for at-will employees can only be achieved through statutory reform. Although specific legislation has been proposed on the federal

Employment-At-Will Doctrine: Providing A Public Policy Exception To Improve Worker Safety, Daniel T. Schibley

University of Michigan Journal of Law Reform

Occupational safety would be greatly enhanced if employees had a viable option of refusing to work under unsafe conditions without risking their jobs. This Note proposes a public policy exception to the employment-at-will doctrine that would give a cause of action to an employee discharged for refusing to work under unsafe conditions. Part I examines the employment-at-will rule and its recognized exceptions. Part II analyzes the inadequacies of existing statutory remedies for a discharged employee who refused to work under unsafe conditions. Finally, Part III proposes an alternative remedy: providing a common-law exception to the employment-at-will rule that will give …

The Recent Erosion Of The Secured Creditor's Rights Through Cases, Rules And Statutory Changes In Bankruptcy Law, James J. White

Articles

One can view the law of creditors' rights as a series of cyclesin which alternatively the rights of the creditor and then those of the debtor are in ascendancy. Looking back through Americanlegislative history, one sees both the state legislatures and the Congress intervening on behalf of debtors in a variety of ways onmany occasions. An early example of such intervention was the enactment, particularly in the Midwest and West, of generous exemption laws that removed a variety of property beyond the reach of general creditors. A second example is the enactment of usury laws, which continue to be a …

The Contours Of Extraterritorial Jurisdiction In Drug Smuggling Cases, Stephen E. Chelberg

Michigan Journal of International Law

This note examines the contours of U.S. jurisdiction over drug smugglers on the high seas. After a brief discussion of the two principal U.S. drug statutes, the note considers the territorial and protective principles of jurisdiction as defined by U.S. courts. Controversy currently centers around whether U.S. drug laws apply to foreign ships, carrying controlled substances on the high seas, where there has been no showing of an intent to import the drugs into the United States.

Procedural Unvertainty Attending The Assertion Of The Political Offense Exception In Extradition Hearings, Charles R. Meyer Iii

Michigan Journal of International Law

The American approach to the political offense exception to extradition is under increasing attack. Unfavorable commentary, sparked in part by the recent decision In re McMullen, has noted the confusion present in the operation of the exception. This article will trace some of the difficulties to the uncertain procedural burdens of raising and proving the exception in the judicial hearing. The current practice should be reformed to ameliorate the confusion. To this end, the United States Congress or Supreme Court must intervene to unify the procedural approaches taken by U.S. magistrates with respect to raising and proving the political …

Protecting The Rights Of The Requested Person In Extradition Proceedings: An Argument For A Humanitarian Exception, Leslie Anderson

Michigan Journal of International Law

This article will first define the types of post-extradition treatment which requested persons have raised as requiring judicial attention. It will next survey judicial responses to these claims and then consider the scope of executive review. The article concludes that the courts have exaggerated the range of executive discretion to deny extradition. As extradition currently operates in the United States, there is the serious possibility that a bona fide claim of unfair treatment would not receive adequate consideration by either the judicial or executive branch.

I. Review Of Foreign Laws, Michigan Journal Of International Law

Michigan Journal of International Law

The selection of national law summaries which follows is designed to enable the reader to survey the spectrum of domestic laws governing jurisdiction and judicial assistance. The reader may also find the summaries to be a useful starting point for further research. While the summaries vary somewhat in scope and degree of specificity, the differences are attributable to a desire to provide reasonably authoritative-rather than speculative- synopses of the law.

The Emergence Of A General Reformation Doctrine For Wills, Lawrence W. Waggoner, John H. Langbein

Articles

In this article, which both summarizes and updates an extensively footnoted article published last year ("Reformation of Wills on the Ground of Mistake: Change of Direction in American Law?" 130 University of Pennsylvania Law Rmiew 521 (1982)), we report on this new case law and discuss the analytic framework that we think it suggests and requires.