Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
University of Michigan Journal of Law Reform
There has been growing discontent among tax gatherers and taxpayers alike over the disposition of state and local tax disputes. Concern centers on the nature of appellate review and its availability irrespective of the tax involved or the amount or subject matter in controversy. In many jurisdictions the system of review in tax cases presents an unwieldy array of alternative administrative and judicial avenues of review which are confusing to the prospective tax appellant and destructive of economy and uniformity in the system. This article will assess the need for a specialized judicial court to review the initial disposition of …
Procedural Due Process In Administrative Law: Some Thoughts From The French Experience, Richard L. Herrmann
Procedural Due Process In Administrative Law: Some Thoughts From The French Experience, Richard L. Herrmann
University of Michigan Journal of Law Reform
As administrative law has grown so have the suggestions for change and reform. During the last thirty years a recurrent proposal has been that Congress create a federal administrative court. The first such bill was introduced in 1933 by Senator George Norris. In the same year the American Bar Association also championed the creation of such a court. Bills advocating an administrative court were again introduced in the Seventy-Fourth, Seventy-Fifth, and Seventy-Sixth Congress. The most recent proposal came in 1949. None were ever passed.