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Articles 1 - 13 of 13
Full-Text Articles in Law
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White
Michigan Law Review
My aim in this essay is to explore the foundations of the tax benefit notion. My strategy is simple, but it is probably best to state it explicitly at the outset. I begin with a straightforward and uncontroversial example of the application of the "inclusionary aspect" of the tax benefit rule. Using it as a paradigm, I try to discern why the law deems it appropriate to increase a taxpayer's taxable income. Next I examine the account of the tax benefit rule given by the Supreme Court in Hillsboro to see if it is consistent with the paradigm. I conclude …
The Supreme Court's Misconstruction Of A Procedural Statute--A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn
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 …
Dissenting Opinions By Supreme Court Justices In Federal Income Tax Controversies, Walter J. Blum
Dissenting Opinions By Supreme Court Justices In Federal Income Tax Controversies, Walter J. Blum
Michigan Law Review
What is to be learned from this review of the various analyses offered in dissenting tax opinions over the past five terms of the Supreme Court? When the Court has decisively interpreted narrow or technical language in the statute, dissenters all too often indulge in lengthy analyses that can only serve to create further confusion. Only when the Court focuses on a judicially made rule or an issue with constitutional implications is a broader dissent appropriate. If dissenters generally adhered to the guidelines set forth at the outset of this Article the tax world would, I believe, be at least …
The Fourth Amendment As A Device For Protecting The Innocent, Arnold H. Loewy
The Fourth Amendment As A Device For Protecting The Innocent, Arnold H. Loewy
Michigan Law Review
Part I of this Article establishes that the government has a right to search for and seize evidence of crime. Part II develops the corollary proposition that the fourth amendment does not protect the right to secrete evidence of crime. Part III explores the impact of the reasonable expectation of privacy concept on the innocent. Part IV evaluates consent searches and their effect on the innocent. Finally, Part V considers the exclusionary rule as a device for protecting the innocent.
Forgotten Points In The "Exclusionary Rule" Debate, James Boyd White
Forgotten Points In The "Exclusionary Rule" Debate, James Boyd White
Michigan Law Review
Most contemporary discussions of the "exclusionary rule" assume or assert that this "rule" is not part of the fourth amendment, nor required by its terms, but is rather a judicial "remedy" that was fashioned to protect those rights (against unreasonable search and seizure) that actually are granted by the fourth amendment. The protection is said to work by "deterring" official violations; this is, however, an odd use of the word, for the rule does not punish violations but merely deprives the government of some of the benefits that might ensue from them, namely the use in the criminal case of …
Of Standards For Extra-Judicial Behavior, Russell R. Wheeler
Of Standards For Extra-Judicial Behavior, Russell R. Wheeler
Michigan Law Review
A Review of The Brandeis/Frankfurter Connection: The Secret Political Activities of Two Supreme Court Justices by Bruce Allen Murphy
On Supreme Court Commentaries And Developing Constitutional Law, David M. O'Brien
On Supreme Court Commentaries And Developing Constitutional Law, David M. O'Brien
Michigan Law Review
A Review of The Supreme Court: Trends and Developments, Volume 3: 1980-1981 by Jesse Choper, Yale Kamisar, and Laurance Tribe
Hail To The Chief: Earl Warren And The Supreme Court, Dennis J. Hutchinson
Hail To The Chief: Earl Warren And The Supreme Court, Dennis J. Hutchinson
Michigan Law Review
A Review of Earl Warren: A Public Life by G. Edward White, and Super Chief: Earl Warren and His Supreme Court--A Judicial Biography by Bernard Schwartz
The Death Penalty In America, Michigan Law Review
The Death Penalty In America, Michigan Law Review
Michigan Law Review
A Review of The Death Penalty in America (Third Edition) by Hugo Adam Bedau
Equity And The Constitution, Michigan Law Review
Equity And The Constitution, Michigan Law Review
Michigan Law Review
A Review of Equity and the Constitution by Gary L. McDowell
The Public's Right To Know: The Supreme Court As Pandora?, Loren P. Beth
The Public's Right To Know: The Supreme Court As Pandora?, Loren P. Beth
Michigan Law Review
A Review of The Public's Right to Know: The Supreme Court and the First Amendment by David M. O'Brien
Louis D. Brandeis And The Progressive Tradition, Michigan Law Review
Louis D. Brandeis And The Progressive Tradition, Michigan Law Review
Michigan Law Review
A Review of Louis D. Brandeis and the Progressive Tradition by Melvin I. Urofsky
Berger's Defense Of The Death Penalty: How Not To Read The Constitution, Hugo Adam Bedau
Berger's Defense Of The Death Penalty: How Not To Read The Constitution, Hugo Adam Bedau
Michigan Law Review
A Review of Death Penalties: The Supreme Court's Obstacle Course by Raoul Berger