Law Commons^™

Taxes And Assessments

Michigan Law Review

Provisions for tax relief for members of the military and naval forces of the United States are found not only in the Soldiers' and Sailors' Relief Act, but also in three other important federal statutes, namely, the Internal Revenue Code, the War Pay and Allotments Act of 1942, and the Current Tax Payment Act of 1943. Relief measures fall into three classes: (1) those granting postponement of taxes and tax proceedings, (2) those providing reduction of the tax burden, and (3) those providing abatement of taxes in the event of death in military service. Those provisions will be discussed in …

Just War-A Legal Concept?, Arthur Nussbaum

Michigan Law Review

During the century preceding the First World War the topic of "just war," frequently and intensely treated in earlier periods, had almost disappeared from the writings on international relations. Since the end of the war, however, the issue has been revived by writers within and without the legal profession. The present article purports, principally by an inquiry into its historical background, to determine its legal relevance.

Soldiers And Sailors-Civil Relief Act Of 1940-Application To Decedents' Estates, Secured Obligations, Installment Contracts, Insurance, Taxes, And Assessments

Michigan Law Review

On October 17, 1940, the Soldiers' and Sailors' Civil Relief Act became effective. The discussions which follow, written by different authors, do not cover the entire act, but only the parts indicated by the various headings.

"Enemy" Under The Trading With The Enemy Act And Some Problems Of International Law, Samuel Anatole Lourie

Michigan Law Review

When the United States entered this war and even before, it was evident that the measures and definitions of the Trading with the Enemy Act of October 6, 1917, were obsolete instruments with which to cope, in economic and psychological warfare, with such dangerous enemies as the Axis, particularly Germany. Germany's preparations and planning for the war date back two decades, but took on intensified and conspicuous form only after the access of the Nazis to power.

In all types of warfare numerous weapons, devices and means are openly or secretly used. "Camouflage" is not the exclusive domain of military …

Secured Obligations, Benjamin M. Quigg, Jr.

Michigan Law Review

The scope of this discussion probably is best defined in the words of the act itself as appear in section 302 (1): "obligations secured by mortgage, trust deed, or other security in the nature of a mortgage · upon real or personal property, owned by a person in military service at the commencement of the period of military service"; and the problems herein discussed are those which arise under the act in connection with the sale, foreclosure, seizure, or repossession of property which is security for such obligations.

Installment Contracts

Michigan Law Review

Section 301 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended in 1942, is designed to protect the serviceman who has purchased property on the installment plan against forfeitures. It provides that a vendor or seller (or his assignee) of real or personal property (including a lease or bailment with a view to purchase) may not terminate or rescind his contract or resume possession of the property because of nonpayment or for any other breach of contract except by an action brought in a court of competent jurisdiction. This section is applicable in all cases in which …

Life Insurance

Michigan Law Review

The Soldiers' and Sailors' Civil Relief Act of 1940, as amended in 1942, contains provisions which are designed to enable the serviceman to avoid forfeiting life insurance because of the lack of financial resources.

The Trading With The Enemy Act, Samuel Anatole Lourie

Michigan Law Review

The purpose of this paper is to discuss two aspects of the Trading with the Enemy Act of October 6, 1917: (1) The evolution of the T.E.A. through legislative enactments and executive orders; (2) Some problems of constitutional and administrative law raised by the last amendment to the act.

The Literature Of Opa: Administrative Techniques In Wartime, John W. Willis

Michigan Law Review

It is the purpose of this article to outline the various administrative mechanisms which OPA has devised to carry out the regulation of prices and rents and the rationing of goods. The wisdom of any particular policy is not at issue; we are concerned only with the "how" and not with the "why," with the procedure and not the substance.

Renegotiation Of War Contracts, Charles W. Steadman

Michigan Law Review

The limitation of war profits to fair and reasonable levels and the purchase of war goods at fair prices are essential to the successful prosecution of the war. These problems come as a part of war and must be solved just as surely as tactical problems in battle. Exorbitant profits and prices spell defeat to any nation, for they point the way to inflation and economic collapse. In modern war the difference between defeat and victory lies ultimately in the economic strength of the countries involved. The lessons of history have shown us that no nation can achieve and maintain …

The Law Books Of The Year, Hobart R. Coffey

Michigan Law Review

The war has had its effects on the law publishing business, with the result that the output has declined in both quantity and quality. Authors are doubtless turning their minds to other things, and publishers, quite understandably; may be reluctant to launch a new work. Whatever the reason may be, the law book crop for the academic year 1942-43 is rather meagre.

Conflict Of Laws-Refugee Government Property Conservation Decrees In The Courts Of The United States, Robert D. Ulrich

Michigan Law Review

In the Feuchtwanger case, a French government decree of April 24, 1940, as amended May 10, 1940, defined as prohibited exportation of capital "the acts of allowing to remain outside of French territory, or keeping in foreign exchange or foreign currencies, or of not collecting within the territories fixed by decree or instruction of the Minister of Finance, all or part of the proceeds of the exportation of merchandise, or of the remuneration for services, as well as all or part of all proceeds or income abroad."

In May 1939, plaintiff, then a resident of France, purchased a number of …

Constitutional Law - Constitutionality Of Tire Rationing, Malcolm M. Davisson

Michigan Law Review

Plaintiff, Price Administrator, sought to enjoin defendants from selling rubber tires and tubes to consumers without tire rationing certificates as required by the tire rationing regulations. Defendants contended that the regulations were void under the Fifth Amendment as taking of property without due process of law and without just or any compensation. Held, judgment for plaintiff. The tire rationing regulations, a proper exercise of the war powers vested by Congress in the President or some duly constituted department, agency, or officer of the federal government, are not in contravention of the prohibition of the Fifth Amendment against the taking …

Constitutional Law - Interstate Commerce - Agricultural Adjustment Act, H. Marshall Peter

Michigan Law Review

Under the terms of the Agricultural Adjustment Act of 1938, the Secretary of Agriculture is authorized, whenever it appears that the nation's wheat supply will exceed a certain amount, so to proclaim and to put into effect a marketing quota. A referendum must be conducted among the farmers, and if more than one-third oppose, the operation of the quota must be suspended. In July, 1940, the appellee was given notice of an allotment for his 1941 crop. This notice preceded his fall planting of that crop, and another notice a year later preceded its harvesting. The amendment of May 26, …

Constitutional Law - Validity Of Rent Provisions Of Emergency Price Control Act, George T. Schilling

Michigan Law Review

The administrator of the Office of Price Administration brought an action in a federal district court to enjoin defendant from violating the rent provisions of the Emergency Price Control Act of 1942, and orders and regulations issued pursuant thereto. Defendant, by way of counterclaim, challenged the constitutionality of the act and Regulation No. 10 and sought an in junction restraining plaintiff from enforcing against her the provisions of the act, from interfering with the use and occupancy of her premises and her right to invoke the jurisdiction of the state courts, and requesting the suspension of the penal provisions of …