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Personal Property And Sales -- 1956 Tennessee Survey, J. Allen Smith
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 …
What Is A Sale For Sales Tax Purposes?, Clyde L. Ball
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 …
The Wills Branch Of The Worthier Title Doctrine, Joseph W. Morris
The Wills Branch Of The Worthier Title Doctrine, Joseph W. Morris
Michigan Law Review
It is the purpose of this article to examine the history and origin of the wills branch of the worthier title doctrine, to ascertain the extent of its application and the manner of its application, to determine the legal consequences flowing therefrom, and to consider the desirability of its continued existence.