Law Commons^™

Tax Treatment Of Prepublication Expenses Of Authors And Publishers, Michigan Law Review

Michigan Law Review

This Note analyzes the tax treatment of prepublication costs. Part I presents the analytic framework of the business expense/ capital expenditure distinction and searches for practical, income- reflecting criteria that achieve theoretically correct results. Part II covers the historic treatment of prepublication expenditures, concluding that neither the courts nor the Internal Revenue Service (IRS) have been consistent in their approach and that both have largely ignored the income-reflecting goals outlined in Part I. Part III applies the income-reflecting approach in order to develop a principled method of examining the tax consequences of various prepublication expenses.

Personal, Living Or Family Matters And The Value Added Tax, L. Hart Wright

Michigan Law Review

No tax is ever implemented in a manner which is perfectly responsive to the logical implications of its basic purpose. VAT is no exception.

Those who foster this tax basically intend that ultimate tax incidence be suffered only by individuals and then only in the degree to which they dip into society's pool of consumer-type goods and services. But their implementing legislation is always designed to fall short of reaching all consumer-type goods and services. Ullman's proposed Tax Restructuring Act of 1979 would have been no exception. Under it, a substantial proportion of all such benefits actually would have been …

The Supreme Court's Misconstruction Of A Procedural Statute--A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn

Michigan Law Review

Before addressing the lessons to be derived from Badaracco, it is necessary to make good on the author's claim that it can be demonstrated to the satisfaction of a reasonably skeptical reader that the Court's decision was patently wrong and resulted from a poor technique of statutory construction. This is a heavy burden, especially since the decision was reached by an overwhelming majority of the Court and since two courts of appeals and at least one student law review note reached the same result. The reader must judge whether the author succeeds in satisfying it. This Article will first …

The Indefinite Detention Of Excluded Aliens: Statutory And Constitutional Justifications And Limitations, Michigan Law Review

Michigan Law Review

Part I of this Note examines the statutory authority for the indefinite detention of excluded aliens. It concludes that although the INA does not explicitly authorize such detention, the statute's purposes and specific provisions imply that Congress intended to establish a statutory preference for the detention of excluded aliens. The Note then argues in Part II that indefinite detention is constitutionally permissible when it is necessary to vindicate the government's sovereign right to exclude aliens. The Note concludes, however, that the Constitution requires the government to make a continuing good faith effort to deport a detained, excluded alien.

The Propriety Of Section 10(J) Bargaining Orders In Gissel Situations, Michigan Law Review

Michigan Law Review

The courts have split on the question of whether a bargaining order constitutes ''just and proper" relief under section 10(j). This Note contends that such an order is always just in a Gissel situation but that a district court may properly issue one only in situations where the Board's prior decisions clearly establish the relevant labor policy and indicate a high probability that the Board will eventually issue a Gissel bargaining order. Part I of the Note develops the criteria relevant to determining what kind of temporary relief is "just." Although section 10(j) does not itself define these criteria, the …

The Scope Of Judicial Review Of Consent Decrees Under The Antitrust Procedures And Penalties Act Of 1974, Michigan Law Review

Michigan Law Review

In the wake of this uncertainty, this Note analyzes the proper scope of judicial review of consent decrees. The Note argues that to further the policies embodied in the APP A, courts should undertake intense review of proposed settlements before entering them as final judgments. Both the congressional intent in enacting the APP A and the public's interest in effective enforcement of the antitrust laws support intense judicial review. The Note then demonstrates that the deferential standard that some courts have applied is derived mainly from a case that is inapplicable to the review of consent decrees. Finally, the Note …

Claim Requirements Of The Federal Tort Claims Act: Minimal Notice Or Substantial Documentation?, Michigan Law Review

Michigan Law Review

This Note finds both the Adams and Swift positions unsatisfactory. Part I contends that Adams misconstrued the legislative history of the FTCA amendments by applying a minimal notice standard and then argues that Swift contravenes the amendments' fairness policy by permitting ambiguous, overreaching documentation requests. Part II contends that courts should interpret section 2675's "presented the claim" language as an accommodation between two competing Congressional objectives: presuit claims settlement and fair treatment of claimants. The Note proposes that until the Department of Justice modifies its current claims regulations, courts should toll the statute of limitations whenever an individual's claim includes …

The Courts' Inherent Power To Compel Legislative Funding Of Judicial Functions, Michigan Law Review

Michigan Law Review

Litigation results when the legislative branch contests the inherent power order. Because judicial compulsion of legislative action must derive from constitutional authority, and because of the practical and doctrinal challenges such litigation presents, many courts have struggled to resolve these cases in a principled fashion. This Note defends the inherent power doctrine, but argues that current judicial approaches to its application have failed to confront squarely the central issues raised by inherent power orders. The Note advocates an alternative procedure for defining the legitimate scope of judicial authority to compel appropriations on its own behalf. Part I examines the constitutional …

A Banker's Adventures In Brokerland: Looking Through Glass-Steagall At Discount Brokerage Services, Michigan Law Review

Michigan Law Review

Several banks have recently entered or announced their intention to enter the discount brokerage business, and the Federal Reserve Board is considering a rule listing discount brokerage as an acceptable bank holding company activity. The securities industry has contested this entry, asserting that the Glass-Steagall Act requires separation between investment and commercial banking. Though the Act does mandate some division between the two lines of business, this Note argues that bank discount brokerage services do not violate the Act. Part I examines the competing "accommodation" and "agency" interpretations of the relevant statutory sections, concluding that the agency interpretation, which permits …

Extraterritorial Application Of The Export Administration Act Of 1979 Under International And American Law, Michigan Law Review

Michigan Law Review

This Note investigates the legality of the extraterritorial application of the EAA under American and international law, with a particular focus on the presidential action in the Soviet Oil and Gas Equipment Export Controls case (hereinafter the Soviet Pipeline case). Part I examines the language and legislative history of the EAA and concludes that Congress clearly and affirmatively expressed its intention to apply export controls to foreign subsidiaries of American corporations as well as goods and technology that originate in the United States. Part II analyzes the extraterritorial application of the EAA under the generally recognized principles of international law. …

Does Nepa Require An Impact Statement On Inaction?, Michigan Law Review

Michigan Law Review

This Note considers the question of whether NEPA requires an EIS in cases of official refusal to exercise discretionary agency authority. Part I develops the competing theories for resolving this question. The current judicial attitude, which has excluded important cases with far-reaching environmental effects from the EIS requirement, plainly frustrates the statute's procedural purposes. Regulations promulgated by the Council on Environmental Quality define "major federal action" to include the failure to act under certain circumstances, and offer one alternative to the current approach. But the regulations condition the classification of inaction as action upon reviewability under the Administrative Procedures Act, …

The Twentieth-Century Primacy Of Statutory Law, Albert Tate Jr.

Michigan Law Review

A Review of Dealing with Statutes by James Williard Hurst

The Environmental Decade In Court, Michigan Law Review

Michigan Law Review

A Review of The Environmental Decade in Court by Lettie McSpadden Wenner

Common Sense About The Age Of Statutes, Steve Macisaac

Michigan Law Review

A Review of A Common Law for the Age of Statutes by Guido Calabresi

Prohibitive Policy: Implementing The Federal Endangered Species Act, Michigan Law Review

Michigan Law Review

A Review of Prohibitive Policy: Implementing the Federal Endangered Species Act by Steven Yaffee