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Full-Text Articles in Law
Taxability Of Scholarships And Fellowships, Myron S. Zwibelman
Taxability Of Scholarships And Fellowships, Myron S. Zwibelman
Missouri Law Review
Since section 117 of the Internal Revenue Code was enacted in part to end the confusion created by the gift-compensation test under the 1939 Code, one might expect the section to resolve the basic definitional issue: which payments qualify as scholarship and fellowships? Yet, nowhere in section 117 or in its legislative history are the terms scholarship and fellowship defined. Either Congress was satisfied that these terms had generally accepted meanings which were not open to question or that there was no simple definition which would resolve the hard cases and that these might better be left to resolution by …
Jefferson B. Fordham: His Contribution To Local Government Law, Terrance Sandalow
Jefferson B. Fordham: His Contribution To Local Government Law, Terrance Sandalow
Articles
The study of local government has not, by and large, attracted and held the interest of the ablest minds in the legal profession. Much of the same has been true within economics and political science, the social sciences from which lawyers might have anticipated most assistance in designing legal institutions to cope with the problems of an urban nation. Lawyers who have come to the area during the past decade have not, in consequence, had the advantages of a strong intellectual tradition upon which to build in the effort to understand and to come to grips with current problems.