Open Access. Powered by Scholars. Published by Universities.®
- Publication Type
Articles 1 - 6 of 6
Full-Text Articles in Law
Omnibus Taxpayers' Bill Of Rights Act: Taxpayers' Remedy Or Political Placebo?, Creighton R. Meland Jr.
Omnibus Taxpayers' Bill Of Rights Act: Taxpayers' Remedy Or Political Placebo?, Creighton R. Meland Jr.
Michigan Law Review
This Note examines whether the bill, as drafted, addresses the problems which spawned it. It anticipates the bill's effects on existing law and identifies areas where the bill would likely create new problems in the administration of the federal tax laws. It further identifies areas where the bill would solve problems. This Note concludes that (1) the bill's audit provisions will not significantly expand taxpayer rights, and may in fact disrupt the audit process; (2) except for safeguards for installment agreements, the bill's attempts to reform IRS collections procedures will not achieve its intended objectives; and (3) the bill's damages …
Hard-Core Pornography: A Proposal For A Per Se Rule, Bruce A. Taylor
Hard-Core Pornography: A Proposal For A Per Se Rule, Bruce A. Taylor
University of Michigan Journal of Law Reform
Part I of this Article discusses the history and pervasiveness of the pornography problem. Part II explains the current legal test for obscenity, as evolved from Miller v. California, with an emphasis on terms commonly used in the definition of obscenity. Part III examines the problems in applying Miller that suggest that the application of a per se hard-core pornography rule may be appropriate. Finally, Part IV presents a proposal for a per se hard-core pornography rule, similar to child pornography laws existing in many jurisdictions and upheld by the Supreme Court in New York v. Ferber. This Article concludes …
Rape Shield Laws--Is It Time For Reinforcement?, Catherine L. Kello
Rape Shield Laws--Is It Time For Reinforcement?, Catherine L. Kello
University of Michigan Journal of Law Reform
This Note takes a critical look at civil suits arising from allegations of rape, particularly from the perspective of how these actions run counter to the spirit of rape reform and rape shield legislation. The analysis begins with a brief history of the Rape Shield Law and its intended purposes. Part II then utilizes two cases to outline the current dilemma posed by civil suits that are filed during a pending criminal sexual conduct prosecution. After presenting these cases, Part III considers whether a legislative remedy is required and determines that it is. Part IV then proposes a Model Statute. …
Improving Handicappers' Civil Rights In Michigan--Preventing Discrimination Through Accommodation, Aldebaran Bouse Enloe
Improving Handicappers' Civil Rights In Michigan--Preventing Discrimination Through Accommodation, Aldebaran Bouse Enloe
University of Michigan Journal of Law Reform
Part I of this Note explains the development of· the current state of handicappers' civil rights law in Michigan, beginning with legislative initiatives and progressing to administrative and judicial decisions. Part II analyzes traditional antidiscrimination theory and suggests how that theory can be adapted to handicappers. By examining hypothetical situations, Part III exposes the disparity between the current state of the law in Michigan and the proposed theoretical analysis and suggests amendments to the MHCRA to reconcile this disparity.
Promise Fulfilled And Principle Betrayed, James J. White
Promise Fulfilled And Principle Betrayed, James J. White
Articles
My responsibility in this paper is to address three questions. (1) How has the legal realist body of thought affected contract law and its application? (2) How will contract law and its application be affected in the future by realist thinking? (3) If the realist viewpoint were fully accepted, what kind of system would result and how would contract law be affected? Because my focus is upon a principal legislative monument to realism, Article Two of the Uniform Commercial Code (the "U.C.C."), and upon its drafter, Karl Llewellyn, I will not answer any of the three questions explicitly. By focusing …
Should General Utilities Be Reinstated To Provide Partial Integration Of Corporate And Personal Income—Is Half A Loaf Better Than None?, Douglas A. Kahn
Should General Utilities Be Reinstated To Provide Partial Integration Of Corporate And Personal Income—Is Half A Loaf Better Than None?, Douglas A. Kahn
Articles
The General Utilities doctrine is the name given to the now largely defunct tax rule that a corporation does not recognize a gain or a loss on making a liquidating or nonliquidating distribution of an appreciated or depreciated asset to its shareholders. The roots of the doctrine, can be traced to a regulation promulgated in 1919 that denied realization of gain or loss to a corporation when making a liquidating distribution of an asset in kind. No regulatory provision existed which specified the extent to which realization would or would not be triggered by a nonliquidating distribution such as a …