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The Employee's Home Office Deduction: The Problem Of Duplicate Facilities, Michigan Law Review Dec 1973

The Employee's Home Office Deduction: The Problem Of Duplicate Facilities, Michigan Law Review

Michigan Law Review

The Internal Revenue Code expressly and impliedly allows taxpayers to deduct many business-related expenses that also fill personal needs. However, the deductibility of home office expenses under the general provision for business expenses, section 162 of the Code, has been a frequent subject of litigation. Section 162 requires that the employee establish that the expenses were "ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business." Since it is well established that working for an employer is carrying on a trade or business within the statute, in order to secure a deduction ...


Treatment Of Income Tax Refunds In Bankruptcy After Lines V. Frederick, Michigan Law Review Dec 1973

Treatment Of Income Tax Refunds In Bankruptcy After Lines V. Frederick, Michigan Law Review

Michigan Law Review

Under section 70a(5) of the Bankruptcy Act, the bankruptcy trustee is entitled to take the debtor's interest in "property" that "prior to the filing of the petition [the debtor] could by any means have transferred or which might have been levied upon and sold under judicial process against him." The Act does not, however, specifically define the term "property," and, as a result, the Supreme Court has developed its own definition. No problem has been presented by money or assets held by the bankrupt at the time of filing; such items are uniformly considered to be property. Nor ...


The National Court Of Appeals: A Constitutional "Inferior Court"?, Michigan Law Review Dec 1973

The National Court Of Appeals: A Constitutional "Inferior Court"?, Michigan Law Review

Michigan Law Review

Objections have been raised to the necessity for and the practicality of such a court. These objections are, however, tangential to the subject of this Note and are fully discussed elsewhere. An additional question has been raised regarding the constitutionality of the proposed court. Article III, section 1, of the Constitution provides: "The judicial Power of the United States shall be vested in one supreme Court, and in such inferior Courts as the Congress may from time to time ordain and establish." Several commentators have challenged the proposed court as violative of the provision for "one supreme Court." There is ...


The Court, The Legislature, And Governmental Tort Liability In Michigan, Luke K. Cooperrider Dec 1973

The Court, The Legislature, And Governmental Tort Liability In Michigan, Luke K. Cooperrider

Michigan Law Review

In 1961, when Justice Edwards of the Michigan supreme court said, "From this date forward the judicial doctrine of governmental immunity from ordinary torts no longer exists in Michigan," he went on to say that he was eliminating from the law of Michigan "an ancient rule inherited from the days of absolute monarchy," a "whim of long-dead kings." Justice Carr, dissenting, agreed that the doctrine in question "came to us as a part of the common law," for which reason he thought it was protected by the reception clause of the Constitution of 1850 from the overruling action of the ...


Title Vii And Nlra: Protection Of Extra-Union Opposition To Employment Discrimination, Michigan Law Review Dec 1973

Title Vii And Nlra: Protection Of Extra-Union Opposition To Employment Discrimination, Michigan Law Review

Michigan Law Review

Title VII of the 1964 Civil Rights Act guarantees freedom from employment discrimination based on race, religion, sex, or national origin and establishes remedial procedures for aggrieved employees. A nondiscrimination clause in a collective bargaining agreement may also protect employees from discriminatory treatment; typically, the contract will also contain grievance machinery through which the employee, with the aid of his union, can present his complaint. The question remains: When both title VII and contract grievance procedures are available, can an individual employee or a group of employees take direct action against an allegedly discriminatory employer independently of the union and ...


Tender Offers For Corporate Control, Martin Lipton Dec 1973

Tender Offers For Corporate Control, Martin Lipton

Michigan Law Review

A Review of Tender Offers for Corporate Control by Edward Ross Aranow and Herbert A. Einhorn


The Submerged Constitutional Right To An Absentee Ballot, Michigan Law Review Nov 1973

The Submerged Constitutional Right To An Absentee Ballot, Michigan Law Review

Michigan Law Review

In an attempt to accommodate the growing number of people who cannot be present at the polls on election day, many states and the federal government have enacted statutes that allow voters to cast their ballots in advance of the election either by mail or in person. Eligibility for these absentee ballots is, however, restricted to those voters who fall within the classifications set up by the statute, and occasionally the option is open only to those who wish to vote in general elections. The few court decisions that have reviewed state absentee-ballot legislation, or the lack of such legislation ...


Limited Government And Judicial Review, Paul G. Kauper Nov 1973

Limited Government And Judicial Review, Paul G. Kauper

Michigan Law Review

A Book Review of Limited Government and Judicial Review by Durga Das Basu


Self-Incrimination: Privilege, Immunity, And Comment In Bar Disciplinary Proceedings, Michigan Law Review Nov 1973

Self-Incrimination: Privilege, Immunity, And Comment In Bar Disciplinary Proceedings, Michigan Law Review

Michigan Law Review

The questions of the extent of an attorney's right to claim the privilege against self-incrimination during bar disciplinary proceedings and of the consequences of the exercise of the privilege has created a sharp division of opinion. The privilege against self-incrimination necessarily involves a conflict between the public's interest in disclosure and the individual's interest in privacy and nondisclosure. However, the conflict is exacerbated when the individual claiming the privilege is entrusted with important public responsibilities.


Conflicts Between Treaties And Subsequently Enacted Statutes In Belgium: Etat Belge V. S.A. "Fromagerie Franco-Suisse Le Ski", Michigan Law Review Nov 1973

Conflicts Between Treaties And Subsequently Enacted Statutes In Belgium: Etat Belge V. S.A. "Fromagerie Franco-Suisse Le Ski", Michigan Law Review

Michigan Law Review

In Etat Belge v. S.A. "Fromagerie Franco-Suisse Le Ski," the Supreme Court of Belgium was faced with a conflict between a provision of the European Economic Community (EEC) treaty and a domestic law enacted subsequent to Belgian ratification of the treaty. The traditional approach in Belgium--and, incidentally, the rule in the United States--had been to give effect to whichever was enacted later in time. Although not stated explicitly in any constitutional provision, this rule had been well settled in Belgium.


The Constitutionality Of Airport Searches, Michigan Law Review Nov 1973

The Constitutionality Of Airport Searches, Michigan Law Review

Michigan Law Review

This Note will discuss airport searches in comparison to several situations in which the courts have found that the requirements of the fourth amendment do not apply or are satisfied even in the absence of a warrant: border searches, administrative searches, stop-and-frisk searches, and searches under express or implied consent. None of these are perfectly analogous to the present airport procedures. Therefore, if airport searches are to be allowed, either the procedures must be modified to fit the established exceptions, or a new exception to the warrant requirement of the fourth amendment must be created.


Legislative Restriction Of Creditor Powers And Remedies: A Case Study Of The Negotiation And Drafting Of The Wisconsin Consumer Act, Jeffrey Davis Nov 1973

Legislative Restriction Of Creditor Powers And Remedies: A Case Study Of The Negotiation And Drafting Of The Wisconsin Consumer Act, Jeffrey Davis

Michigan Law Review

This Article discusses the background, negotiation, and drafting of selected WCA restrictions on creditor powers and remedies and compares those provisions to the analogous restrictions proposed by other reform measures. In addition to the UCCC, the MCCA and the WCA, two other major works must be considered in any discussion of consumer-credit legislation. First is Working Redraft No. 4 of the UCCC (UCCC Redraft). This proposed revision, published in December 1972, represents a marked change in the UCCC. Many provisions favorable to the consumer have been added, and many of the parallel provisions on sales and loans have been consolidated ...


An Analysis Of Recent Proposals For Reform Of Federal Securities Legislation, William H. Painter Aug 1973

An Analysis Of Recent Proposals For Reform Of Federal Securities Legislation, William H. Painter

Michigan Law Review

Today the securities industry is in the midst of rapid change. Indeed it has been for at least the past decade, but in recent years the pace of change has increased, and its emphasis has shifted. Legislative and administrative reforms that could not have been anticipated a decade ago are likely in the near future, and it is still impossible to predict accurately the shape of the markets of tomorrow or the rules by which they will be governed. It is the purpose of this Article to focus on these recent developments, to summarize and evaluate various proposals for reform ...


Religious Corporations And The Law, Paul G. Kauper, Stephen C. Ellis Aug 1973

Religious Corporations And The Law, Paul G. Kauper, Stephen C. Ellis

Michigan Law Review

This article will attempt to present a picture of the legal status of religious organizations, with particular reference to the enjoyment of the corporate privilege. Necessarily, this will involve at the outset an historical review tracing the development of that status, beginning with the practice of granting special charters to churches and culminating in the now familiar general incorporation statute. Special attention will be paid to distinctive problems that arose in Utah, Pennsylvania, and Virginia concerning corporate status. The historical review is followed by a summary survey of the current state laws relating to the incorporation of churches. The last ...


Enforceability Of Religious Law In Secular Courts--It's Kosher, But Is It Constitutional?, Michigan Law Review Aug 1973

Enforceability Of Religious Law In Secular Courts--It's Kosher, But Is It Constitutional?, Michigan Law Review

Michigan Law Review

In several different contexts-for example, in enforcing contracts that refer to religious law or in enforcing secular laws that use religious terminology-secular courts may be called upon to apply and even to interpret laws established by religious bodies. The limitations imposed by the first amendment on the courts in these areas will be discussed here in the specific context of Judaism. It is the thesis of this Note that the courts may not be as constrained in enforcing laws of religious bodies and in resolving disputes about those laws as would appear at first glance.


The Automobile Manufacturer's Liability To Pedestrians For Exterior Design: New Dimensions In "Crashworthiness", Michigan Law Review Aug 1973

The Automobile Manufacturer's Liability To Pedestrians For Exterior Design: New Dimensions In "Crashworthiness", Michigan Law Review

Michigan Law Review

Each year approximately twenty per cent of all traffic fatalities in the United States are pedestrians. Of the 54,700 people killed in traffic accidents in 1971, 10,600 were pedestrians. Cyclists made up another 850 fatalities. In addition to the over I 1,000 pedestrians and cyclists killed, an estimated 150,000 pedestrians were injured in 1971. This Note concerns the liability of automobile manufacturers for injuries caused by the exterior design of their products. The plaintiffs in most cases will be pedestrians, but exterior design defects may also injure motorcyclists, bicyclists, and, more rarely, occupants of other vehicles ...


Billboard Control Under The Highway Beautification Act Of 1965, Roger A. Cunningham Jun 1973

Billboard Control Under The Highway Beautification Act Of 1965, Roger A. Cunningham

Michigan Law Review

Although the advertising control provisions of the Highway Beautification Act of 1965 have been the subject of unremitting controversy from the date of enactment until the present time, only three substantive amendments to title I have been adopted in the intervening years. These are the amendments to subsections ( d) and (j) and the addition of a new subsection (n) all of which were adopted in 1968.


White & Summers: Handbook Of The Law Under The Uniform Commercial Code, Ellen A. Peters Jun 1973

White & Summers: Handbook Of The Law Under The Uniform Commercial Code, Ellen A. Peters

Michigan Law Review

A Review of Handbook of the Law Under the Uniform Commercial Code by James J. White and Robert S. Summers


An Analysis Of Authorities: Traditional And Multicounty, Michigan Law Review Jun 1973

An Analysis Of Authorities: Traditional And Multicounty, Michigan Law Review

Michigan Law Review

This Comment will briefly define and describe authorities in general, as well as the new multicounty authorities. Their legal status and practical advantages and disadvantages will be explored. Finally, an attempt will be made to isolate the uses to which multicounty authorities can most profitably be put in light of the conflicting goals of maximum governmental efficiency and public accountability.


Beyond The Eye Of The Beholder: Aesthetics And Objectivity, Michigan Law Review Jun 1973

Beyond The Eye Of The Beholder: Aesthetics And Objectivity, Michigan Law Review

Michigan Law Review

The term "aesthetic legislation," as used in this Note, refers only to legislation that bears upon the visual character of the physical environment, rather than to legislation on problems of noise and odor. The legal system has handled problems of the latter sort much better; only the sense of sight has been left unprotected. Perhaps one reason for its neglect is that in order to make an area visually pleasing positive programs, such as zoning, must be used, as well as passive prohibitions of such noxious uses as billboards. Noise and odor problems, which can be resolved by prohibitions alone ...


Legal Knowledge Of Michigan Citizens, Michigan Law Review Jun 1973

Legal Knowledge Of Michigan Citizens, Michigan Law Review

Michigan Law Review

This empirical study of the legal knowledge of Michigan citizens arose in response to the paucity of research in the area, especially in Michigan, where no such study had previously been conducted, and the contradictory findings of those earlier studies that had been conducted. Its findings may have implications for future efforts to educate the public and may provide some clues as to whether and why certain segments of the population are deficient in legal knowledge.


Discovery And Presentation Of Evidence In Adversary And Nonadversary Proceedings, E. Allan Lind, John Thibaut, Laurens Walker May 1973

Discovery And Presentation Of Evidence In Adversary And Nonadversary Proceedings, E. Allan Lind, John Thibaut, Laurens Walker

Michigan Law Review

In order to evaluate fully the advantage claimed for the adversary model we sought to add a third element that would test the hypothesis under a variety of conditions. The degree to which the evidence discovered in a case favors one party at the expense of another appeared to meet this criterion. This fact-distribution element is a pervasive condition of legal conflict resolution that, intuition suggests, may significantly influence information search and transmission. Further, this variable could be easily and accurately controlled by regulating the flow of favorable information acquired by the subjects during the experiment.

The remainder of this ...


Implementation Of The Bank Holding Company Act Amendments Of 1970: The Scope Of Banking Activities, Michigan Law Review May 1973

Implementation Of The Bank Holding Company Act Amendments Of 1970: The Scope Of Banking Activities, Michigan Law Review

Michigan Law Review

There has been a continuing conflict between those who wish to allow banks to diversify their operations beyond the traditionally limited scope of the banking business and those who see such an expansion as a threat to the stability of the economy and a license for unfair competition. The most recent in a continuing series of attempts to reconcile this conflict is found in the Bank Holding Company Act Amendments of 1970 and the implementation of these Amendments by the Federal Reserve Board. The original Act, adopted in 1956, was the first major attempt to bring bank holding companies, a ...


Segregation Of Poor And Minority Children Into Classes For The Mentally Retarded By The Use Of Iq Tests*, Michigan Law Review May 1973

Segregation Of Poor And Minority Children Into Classes For The Mentally Retarded By The Use Of Iq Tests*, Michigan Law Review

Michigan Law Review

This Comment deals with the inadequacies of IQ tests as devices for identifying those children who are to be relegated to classes for the mentally retarded and with the constitutional ramifications of these inadequacies. The present use of standardized tests may violate due process and equal protection guarantees. Additionally, certain procedural due process requirements, heretofore ignored in this context, may apply to the placement process.


Income Tax "Loopholes" And Political Rhetoric, Boris I. Bittker May 1973

Income Tax "Loopholes" And Political Rhetoric, Boris I. Bittker

Michigan Law Review

When used by newspaper reporters and politicians, the term "tax loophole" is always a pejorative, though the tone of disapproval may be mingled with a dash of admiration for the astute lawyer or accountant who discovered the device. Since condemnation is the predominant tone, it is always assumed that loopholes can be quickly and reliably distinguished from tax provisions that are reasonable and fair. Sometimes, to be sure, it is suggested that the only criterion is self-interest: one man's loophole is another man's relief provision. More frequently, loopholes are said to inure primarily, if not solely, to the ...


The Virtuous Prosecutor In Quest Of An Ethical Standard: Guidance From The Aba, H. Richard Uviller May 1973

The Virtuous Prosecutor In Quest Of An Ethical Standard: Guidance From The Aba, H. Richard Uviller

Michigan Law Review

Among his other endeavors, the public prosecutor strives to maintain an upright stance in the stained halls of criminal justice. He correctly senses that the people demand more of him than diligent, workmanlike performance of his public chores. Virtue is the cherished ingredient in his role: the honorable exercise of the considerable discretionary power with which our legal system has endowed his office. Daily, the ethical fibre of the prosecutor is tested -and through him, in large measure, the rectitude of the system of justice.

Here, I shall discuss only three of the many ethical problems along the prosecutor's ...


Immunity Under The Speech Or Debate Clause For Republican And From Questioning About Sources, Michigan Law Review May 1973

Immunity Under The Speech Or Debate Clause For Republican And From Questioning About Sources, Michigan Law Review

Michigan Law Review

Gravel v. United States, which arose out of Senator Mike Gravel's attempt to publicize the Pentagon Papers, concerned the scope of the immunity conferred upon a legislator and his aide under article I, section 6, of the United States Constitution. This provision, commonly called the "speech or debate clause," provides that "for any Speech or Debate in either House, [United States Senators or Representatives] shall not be questioned in any other Place." Gravel is one of the few Supreme Court interpretations of this clause.


Schiller: An American Experience In Roman Law, Charles Donahue Jr. May 1973

Schiller: An American Experience In Roman Law, Charles Donahue Jr.

Michigan Law Review

A Review of An American Experience in Roman Law by A. Arthur Schiller


Res Judicata In The Derivative Action: Adequacy Of Representation And The Inadequate Plaintiff, Michigan Law Review Apr 1973

Res Judicata In The Derivative Action: Adequacy Of Representation And The Inadequate Plaintiff, Michigan Law Review

Michigan Law Review

It is the purpose of this Note to examine the adequacy of representation in a derivative suit and to consider the appropriateness of applying res judicata to foreclose the corporate cause of action. Discussion will focus on the following areas: (1) the problem of the inadequate plaintiff; (2) the efficacy of judicially created devices designed to ensure the adequacy of representation; and, (3) the feasibility of partially exempting the derivative cause of action from the operation of res judicata.


Tort Liability Of A University For Libelous Material In Student Publications, Michigan Law Review Apr 1973

Tort Liability Of A University For Libelous Material In Student Publications, Michigan Law Review

Michigan Law Review

While attention will occasionally be drawn to the impact of the New York Times privilege, this Note largely assumes that a defamed plaintiff is capable of overcoming the constitutional barriers imposed by New York Times and its progeny. In other words, the assumption is made that libelous statements either fall outside the constitutional privilege or that the plaintiff can demonstrate actual malice in the student authors or editors. The Note will analyze the traditional theories which may be invoked to establish the university's liability for defamatory material in student publications. First, a range of student newspaper-university relationships will be ...