Law Commons^™

Personal Property And Sales -- 1956 Tennessee Survey, J. Allen Smith

Vanderbilt Law Review

The Right to Possession: In Shirley v. State' the Supreme Court of Tennessee held that a county court clerk could not be required to return money illegally gained by participation in a gambling game, which money had been confiscated by the sheriff and turned into court. Despite a theoretical difficulty arising from the absence in Tennessee of a statute authorizing forfeiture of gambling funds, the decision invoked the equitable principle that courts will not assist persons violating the law. For its result, the court relied in considerable measure on the New York case of Hofferman v. Simmons, which involved a …

Restitution -- 1956 Tennessee Survey, John W. Wade

Vanderbilt Law Review

The pervasive principle of Restitution--that "A person who has been unjustly enriched at the expense of another is required to make restitution to the other"'--makes use of many remedies, both at law and in equity. This year's Restitution cases will be classified according to the nature of the remedy.

One who pays the obligation of another may be entitled to indemnity, if he has not acted officiously. He may also be entitled to the remedy of subrogation, permitting him to "step into the shoes" of the person to whom, he paid and enforce any lien or right which that person …

Real Property -- 1956 Tennessee Survey, Herman L. Trautman

Vanderbilt Law Review

Bona Fide Purchases Without Notice: There were two cases, First Federal Savings and Loan Ass'n v. Dearth' and Harris v. Buchignani, decided during the year which concerned the title acquired by a purchaser of real property without actual notice of an unrecorded interest. The first of the above cases concerned a purchaser from the heir of the deceased record owner, and the second concerned a purchaser from a record owner who had previously executed a contract of sale which was not recorded. Both cases originated in Memphis.

Creditors' Rights And Security Transactions -- 1956 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

Possession of Land Under Contract of Sale as Notice to Subsequent Purchaser of the Land: There is a security transaction facet in the ejectment case of Harris v. Buchignani,' decided by the Tennessee Supreme Court, which should be given some attention. In that case, by clear implication, the court put forth some disturbing doctrine relative to priorities under the Tennessee recording statute. Without specifically mentioning it, the court appears to have disavowed and repudiated the doctrine that possession of property inconsistent with the record title holder is notice to a subsequent deed of trust lender so as to prevent the …

Marriage In The Conflict Of Laws, Charles W. Taintor, Ii

Vanderbilt Law Review

It must first be recognized that three different types of problems are raised in this field by what purport to be marriages: problems concerning the creation of the relationship of man and wife; those concerning the method whereby the parties signify their consents to the assumption of the relationship; and those concerning the legal protection accorded to claims arising therefrom. These involve, respectively, the status, the ceremony, and the incidents' of marriage.

It has often been said or assumed in the past that the laws of the domicile or domiciles of the parties at the time of the ceremony govern …

Model Will, With Explanatory Comments, Of The Father Of A Closely-Knit Family Group, Designed To Minimize Family Estate And Income Taxes, William J. Bowe

Vanderbilt Law Review

I, Marital Deduction Sprinkle, of Special Power, Tax haven, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all wills and codicils heretofore made by me.

Tangible Personal Property

All of my tangible property of every nature and wheresoever situated, except any such property being used by any business in which I may be interested, I give and bequeath to my wife, Mary, outright, if she survives me; if she fails to survive me, I give and bequeath said personal property to those of my …

Administration And Collection Problems, Dixwell L. Pierce

Vanderbilt Law Review

"In the field of revenue administration, there is no longer such a thing as a simple tax law. Complex problems require complex laws, and complex laws are made to protect all taxpayers alike."

When a state or local government provides for a general sales and use tax, it is assuming a heavy administrative responsibility. Such tax laws are deceptively simple. They are not easy to administer. Failure to recognize these facts has resulted all too often in disappointing revenue yields and widespread dissatisfaction among retailers and their customers.

No one really enjoys paying taxes. What may be merely mild distaste …

What Is A Sale For Sales Tax Purposes?, Clyde L. Ball

Vanderbilt Law Review

Each of the states which has adopted some form of sales tax' has also adopted its own individual definition of the term "sale" or retail sale." So long as a tax upon a business transaction does not offend some constitutional principle, a legislature is free to include such transaction within its statutory definition of a sale for purposes of an excise tax levy. The statutory definitions, then, are conditioned not by the normal denotation or connotation of the word "sale," but rather by the taxing policies of the several legislative bodies. Synthesis of these varying statutes into an acceptable general …