Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Military, War, and Peace (20)
- International Law (9)
- Legal History (5)
- Comparative and Foreign Law (3)
- Constitutional Law (3)
-
- Insurance Law (3)
- Tax Law (3)
- Business Organizations Law (2)
- Law and Economics (2)
- Law and Politics (2)
- Litigation (2)
- Taxation-Federal Estate and Gift (2)
- Administrative Law (1)
- Antitrust and Trade Regulation (1)
- Civil Procedure (1)
- Communications Law (1)
- Conflict of Laws (1)
- Contracts (1)
- First Amendment (1)
- Human Rights Law (1)
- International Trade Law (1)
- Labor and Employment Law (1)
- Law of the Sea (1)
- Legal Writing and Research (1)
- National Security Law (1)
Articles 1 - 23 of 23
Full-Text Articles in Law
The Price Of Conflict: War, Taxes, And The Politics Of Fiscal Citizenship, Ajay K. Mehrotra
The Price Of Conflict: War, Taxes, And The Politics Of Fiscal Citizenship, Ajay K. Mehrotra
Michigan Law Review
This Review proceeds in four parts, paralleling the chronological organization of War and Taxes. It focuses mainly on the book's analysis of the leading modern American wars, from the Civil War through the global conflicts of the twentieth century, up to the recent war on terror. Part I contrasts the tax policies of the Union and Confederacy during the Civil War to show how the Lincoln Administration was able to overcome Yankee resistance to wartime tax hikes to wage a war against a Southern Confederacy that resolutely resisted any type of centralized taxation until, of course, it was too late. …
Peace Through Law? The Failure Of A Noble Experiment, Robert J. Delahunty, John C. Yoo
Peace Through Law? The Failure Of A Noble Experiment, Robert J. Delahunty, John C. Yoo
Michigan Law Review
Ever since its publication in 1929, Erich Maria Remarque's All Quiet on the Western Front has been regarded as a landmark of antiwar literature. Appearing a decade after the end of the First World War, the novel became a literary sensation almost overnight. Within a year of publication, it had been translated into twenty languages, including Chinese, and by April 1930, sales for twelve of the twenty editions stood at 2.5 million. Remarque was reputed to have the largest readership in the world. Hollywood took note, and an equally successful film appeared in 1930. The success of the novel was …
That Pierced Veil-Friendly Stockholders And Enemy Corporations, Norman S. Fink
That Pierced Veil-Friendly Stockholders And Enemy Corporations, Norman S. Fink
Michigan Law Review
Consider, if you will, the position of Mr. A, an ordinary resident of Suburbia, Long Island, New York, U.S.A., who on the advice of his stock broker that he has an opportunity to buy a "growth" stock, invests $5,000 in 100 shares of X company, organized under the laws of Switzerland. The World erupts into another tragic war and Mr. A receives peremptory demand from his government to turn over his shares to it. He learns that his investment gives aid and comfort to the enemy since X company, apparently a non-belligerent enterprise in a neutral country, is alleged …
International Law-Effect Of War On Bilateral Treaties-Comparative Study, J. G. Castel
International Law-Effect Of War On Bilateral Treaties-Comparative Study, J. G. Castel
Michigan Law Review
The effect of war upon existing bilateral treaties of belligerents is one of the unsettled problems of international law. The problem is to determine whether a bilateral treaty (between nations at peace) which does not provide for the eventuality of war, will be suspended or annulled by a subsequent war between them. The idea that war is a complete destruction of the international intercourse which was represented by the treaty logically would lead to the conclusion that the treaty ends ipso facto when war comes. But this is too hasty a conclusion; international practice proves that some treaties are only …
International Law-Treaty Provisions Dealing With The Status Of Pre-War Bilateral Treaties, Stanley T. Lesser S.Ed.
International Law-Treaty Provisions Dealing With The Status Of Pre-War Bilateral Treaties, Stanley T. Lesser S.Ed.
Michigan Law Review
"The effect of war upon the existing treaties of belligerents is one of the unsettled problems of the law." At one time, writers on international law felt that war, ipso facto, abrogated all bilateral treaties between the combatants, with the exception of those treaties especially designed to regulate the conduct of hostilities. The modern trend is to a more flexible approach; the courts attempt to discern the intention of the parties at the time they concluded the treaty or deal with the problem pragmatically, preserving or annulling the treaties as the necessities of war exact. Disagreement persists, however, and it …
Federal Procedure-Juries-Right To Jury Trial In Actions On National Service Life Insurance Policy Claims, Morris G. Shanker S.Ed.
Federal Procedure-Juries-Right To Jury Trial In Actions On National Service Life Insurance Policy Claims, Morris G. Shanker S.Ed.
Michigan Law Review
Plaintiff brought an action against the United States on a National Service Life Insurance policy in a federal district court. Timely demand for trial by jury was made in accordance with Federal Rule 38. Held, the plaintiff was entitled to a trial by jury. That section of the Judicial Code which reenacts the Tucker Act and denies jury trials in contract actions against the United States is not applicable to National Service Life Insurance claims. Williams v. United States, (D.C. Tex. 1951) 95 F. Supp. 672.
The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt
The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt
Michigan Law Review
The Revenue Act of 1950 amended the estate tax provision dealing with transfers in contemplation of death, which has been on the books ever since the estate tax first appeared as a war emergency measure during World War I, by eliminating from this category all transfers made more than three years prior to the date of death. All transfers made within that period are deemed under the new law to have been made in contemplation of death (and hence are includible in the transferor's gross estate) unless the contrary is shown. Such a rebuttable presumption formerly was limited by the …
The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt
The Limitation Of Taxation Of Transfers In Contemplation Of Death By The Revenue Act Of 1950, Edmund W. Pavenstedt
Michigan Law Review
The Revenue Act of 1950 amended the estate tax provision dealing with transfers in contemplation of death, which has been on the books ever since the estate tax first appeared as a war emergency measure during World War I, by eliminating from this category all transfers made more than three years prior to the date of death. All transfers made within that period are deemed under the new law to have been made in contemplation of death (and hence are includible in the transferor's gross estate) unless the contrary is shown. Such a rebuttable presumption formerly was limited by the …
International Law-Seizure Of Foreign Vessels On The High Seas, David D. Ring S.Ed.
International Law-Seizure Of Foreign Vessels On The High Seas, David D. Ring S.Ed.
Michigan Law Review
After World War I, the Allied Powers under Article XXII of the Covenant of the League of Nations designated Great Britain mandatary of Palestine, providing inter alia that, as far as possible without prejudice to the rights of the then residents of Palestine, steps were to be taken to facilitate Jewish immigration. A High Commissioner for Palestine was appointed, who, by the authority vested in him under the mandate, promulgated a general ordinance regulating immigration. It was provided therein that any British government ship might board any vessel to detain and examine persons reasonably believed to be seeking to enter …
Antitrust During National Emergencies: I, Thomas K. Fisher
Antitrust During National Emergencies: I, Thomas K. Fisher
Michigan Law Review
In this article an examination will be made of the effect of previous national emergencies upon the enforcement and substantive content of the antitrust law. The extent to which the problem as presently constituted has counterparts in the past will be noted. Following the historical survey, consideration will be given to the several steps already taken to accommodate the law to the conditions of an economy in a war of world dimension. In conclusion, suggestions will be made for resolving certain aspects of the problem as yet unsatisfactorily answered. Before entering into a discussion of the past emergencies, a brief …
Niemeyer On Law Without Force, Josef L. Kunz
Niemeyer On Law Without Force, Josef L. Kunz
Michigan Law Review
Whereas Lauterpacht tried to determine the function of law in the international community, Niemeyer investigates the function of politics in international law. His book is on politics, but it is theoretical in its treatment and not political. The book not only represents an ambitious work, but is certainly interesting and stimulating. As to his ideas, Niemeyer derives from Herman Heller, to whom the book is dedicated. Heller's theory of the States is not a legal, but a sociological, a functional theory of the modern, occidental State as it developed since the Renaissance, a theory which stands halfway between Kelsen's "pure …
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Michigan Law Review
The problems of business taxation are twofold: from the governmental standpoint, the problem is to obtain sufficient revenues at a minimum of cost and with the least resistance; from the business standpoint, the problem is to obtain lighter taxation where possible at a minimum of cost and with the greatest simplicity and uniformity. The excess profits tax has been devised by the economists of the several nations with the object of bolstering national taxing systems in extraordinary periods which demand abnormal revenues. With the advent of the excess profits tax, the desire for simplicity and low cost in taxation was …
Neutrality And The European War 1939-1940, Josef L. Kunz
Neutrality And The European War 1939-1940, Josef L. Kunz
Michigan Law Review
Obviously it is still impossible and will be impossible for some time to make a definitive legal research into the problem of neutrality during the present European war. Most important facts and documents are still unpublished, inaccessible or shrouded in the fog of contradictions and propaganda. The duration and the outcome of the war are still uncertain and nobody can foresee what type of world will emerge from this war and what the future of neutrality in this type of world will be.
The Constitution And A "Planned Economy", Henry Rottschaefer
The Constitution And A "Planned Economy", Henry Rottschaefer
Michigan Law Review
A little more than a decade has passed since the collapse of the wildest speculative orgy ever indulged in by a nation not markedly given to underestimating its own economic and financial potentialities. It came at a time when the conjuncture of world-wide economic forces combined with almost world-wide unsound practices in the fields of international trade and finance had created an extremely unstable economic situation throughout the world. It would require a degree of optimism as large as that entertained by the speculative community during the "boom period" to believe that the measures and policies adopted and followed during …
Corporate Nationality And The Neutrality Law, Paul Weidenbaum
Corporate Nationality And The Neutrality Law, Paul Weidenbaum
Michigan Law Review
Even a superficial reading of the neutrality law indicates that certain problems of corporate entity and nationality are of utmost importance for its future working. This act seeks to give protection from certain real or assumed dangers. The problem arises whether such purpose cannot be wholly frustrated by the simple means and ways afforded by incorporation. This problem has never been hidden.
Freedom Of The Press And Of The Mails, Eberhard P. Deutsch
Freedom Of The Press And Of The Mails, Eberhard P. Deutsch
Michigan Law Review
It should be unnecessary to amend the Federal Constitution to accommodate the facilities of government to the needs of society, as those needs develop with the social and scientific advance of civilization. But the trend of legislative effort to reach beyond constitutional limits to satisfy fleeting economic or political expediencies, without regard for the vital distinction between sound and substance, and of courts to seek justification for such excursions, under the benefit of constitutional doubt due "solemn expressions of legislative will," may lead to highly dangerous situations. As this trend is permitted to reach extremes, the erasure of the well-defined …
Taxation - Exemption Of Veterans' Benefits, Jacob L. Keidan
Taxation - Exemption Of Veterans' Benefits, Jacob L. Keidan
Michigan Law Review
In a statutory proceeding, the guardian of an incompetent World War veteran sought to recover taxes assessed upon bank deposits which consisted of the proceeds of federal war benefits checks. The Supreme Court of North Carolina denied these funds the protection of the exemption created by Congress on the ground that they were analogous to investments, rather than to moneys in the hands of the guardian. The United States Supreme Court adopted the latter analogy and reversed the decision. Lawrence v. Shaw, (U. S. 1937) 57 S. Ct. 443.
Creation Of Government Corporations By The National Government, Maurice S. Culp
Creation Of Government Corporations By The National Government, Maurice S. Culp
Michigan Law Review
The federal government has until recently made very little use of the corporation as an agency for executing the laws of Congress. Early in the course of our national development the federal government chartered banks and shared in their ownership, utilizing them in the fiscal operations of the treasury. At various other times the federal government has chartered other corporations under some power granted by the Constitution, particularly railroad corporations under the commerce power. Beginning with the World War the corporate form of administrative agency was utilized to avoid difficulties which would arise if the execution of the war-time activities …
Effects Of Inflation On Private Contracts: Germany, 1914-1924, John P. Dawson
Effects Of Inflation On Private Contracts: Germany, 1914-1924, John P. Dawson
Michigan Law Review
The German experience with inflation is unique not only in the magnitude of the ultimate disaster but in the wealth and variety of the record which it left behind. From that experience we may still learn much. The problems presented at successive stages of the German inflation differ in degree but not in kind from those which appear in any major shift in the general level of prices. The devices, legal and economic, for restoring an equilibrium thus destroyed must be essentially the same in any great country organized, as Germany was, for specialized, large-scale production. From a study of …
The United States And The League Of Nations, Clarence A. Berdahl
The United States And The League Of Nations, Clarence A. Berdahl
Michigan Law Review
With the ratification of the Treaty of Versailles by the necessary number of Powers on January 10, 1920, there came into existence that new experiment in international cooperation and government known as the League of Nations. It has grown from a membership of 43 states in 1920 to 55 in 1929. Including Great Powers and Small Powers, states of Europe, Asia, Africa, South, Central, and even North America, it can in no sense of the word be properly characterized as a European league merely, or another Holy Alliance, but is truly a world organization. Only Afghanistan, Brazil, Ecuador, Egypt, Russia, …
Book Reviews, Henry M. Bates, Ernest F. Lloyd
Book Reviews, Henry M. Bates, Ernest F. Lloyd
Michigan Law Review
Constitutional Power and World Affairs, Columbia University Lectures, on the George Blumenthal Foundation, for i918, by George Sutherland. New York, Columbia University Press, 1019, pp. vii, 202. This book is one of the most interesting and thoughtful commentaries on certain phases of our Constitution which has appeared in many years. During his two terms in the United States Senate Mr. Sutherland came to be recognized as one of the ablest constitutional lawyers of the country, and his retirement in 1917 was a distinct loss to our public life. The present book is the product not only of exact, scholarly study …
International Status Of The Grand Duchy Of Luxemburg And The Kingdom Of Belgium In Relation To The Present European War, Theodore P. Ion
International Status Of The Grand Duchy Of Luxemburg And The Kingdom Of Belgium In Relation To The Present European War, Theodore P. Ion
Michigan Law Review
The case of Belgium presents an entirely different aspect both from the legal and the political point of view. While the guarantee of the neutrality of Luxemburg interests---or interested at the time of the signature of the Treaty of 1867 -- France and Prussia only, and the other contracting parties (and particularly Great Britain) acceded to it, to use the "'reluctantly," words of Lord Stanley, that of Belgium had and has an entirely different character so far as England is concerned. It affects her vital interests, namely, her own security. Hence the difference in the wording of the instrument guaranteeing …
International Status Of The Grand Duchy Of Luxemburg And The Kingdom Of Belgium In Relation To The Present European War, Theodore P. Ion
International Status Of The Grand Duchy Of Luxemburg And The Kingdom Of Belgium In Relation To The Present European War, Theodore P. Ion
Michigan Law Review
The International status of the Grand Duchy of Luxemburg and J-of the Kingdom of Belgium, through whose territory the army of Kaiser William II marched, in order, to use the expression of Grotius, "to meet the enemy," has been, since the outbreak of the present European war, the crucial point of discussion between the diplomatists and publicists of the belligerents, each trying to impress upon the neutral public the justice of the cause of their country.