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Full-Text Articles in Law

A Different Look At The Taxation Of Corporate Distribution And Shareholder Gain, Charles O'Kelley Jan 1977

A Different Look At The Taxation Of Corporate Distribution And Shareholder Gain, Charles O'Kelley

Faculty Articles

The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code which has fostered a seemingly never-ending yet never-successful attempt by the Courts and Congress to design a coherent, non-discriminatory regime. In this article, Professor O'Kelley sets forth a proposal for a logical system for treating corporate distributions to shareholders which would strengthen the double tax scheme, and eliminate its present loopholes.


The Unconstitutionality Of Limitations Upon Donations To Political Committees In The 1976 Federal Election Campaign Act Amendments, David Skover Jan 1977

The Unconstitutionality Of Limitations Upon Donations To Political Committees In The 1976 Federal Election Campaign Act Amendments, David Skover

Faculty Articles

The Supreme Court's decision in Buckley v. Valeo partially dismantled the electoral reform program formulated in the 1974 Amendments to the Federal Election Campaign Act of 1971. The Court declared that the Act's limitations on expenditures by candidates and independent expenditures in federal elections unconstitutionally burdened political speech and association, while it upheld restrictions on contributions to candidates. After five months of deliberation, Congress attempted to salvage its design for electoral reform by enacting the Federal Election Campaign Act Amendments of 1976. Responding to Buckley's approval of restrictions on political contributions, Congress imposed new limits on "contributions" to political committees. …


The National Labor Relations Act And The Forgotten First Amendment, James E. Bond Jan 1977

The National Labor Relations Act And The Forgotten First Amendment, James E. Bond

Faculty Articles

In this article Professor Bond discusses several points. First, the freedom of association principle, whatever its constitutional paternity, is now treated by the Court as one among first amendment equals. It is thus a fundamental right which the government may limit only for the most compelling reasons and then only in that way which least intrudes upon its exercise. Second, the relationship of an employee both to his employer and to his fellow employees involves associational rights of the kind guaranteed and protected by the first amendment. Third, the exclusive representation rule' of the National Labor Relations Act seriously interferes …


Constitutional Preemption Of State Laws Against Massive Oil Spills, Arval A. Morris Jan 1977

Constitutional Preemption Of State Laws Against Massive Oil Spills, Arval A. Morris

Seattle University Law Review

Oil spills, the Supreme Court has declared, are "an insidious form of pollution of vast concern to every coastal city or port and to all the estuaries on which life of the ocean and the lives of the coastal people are greatly dependent." In light of this declaration, the purposes of this article are to assess the validity of the federal court's decision preempting Washington's Tanker Pollution Law, and to comment generally on whether, consistent with the evolved preemption doctrine, coastal states can protect themselves from deleterious oil spills by enacting preventive rather than deterrent measures.


Case Comment: Desegregating A Demographically Changing School District--Pasadena City Board Of Education V. Spangler, Ellen Bowman Welsch Jan 1977

Case Comment: Desegregating A Demographically Changing School District--Pasadena City Board Of Education V. Spangler, Ellen Bowman Welsch

Seattle University Law Review

In Swann v. Charlotte-Mecklenburg Board of Education the Supreme Court suggested, by negative implication, that a court supervising the desegregation of a school district can require school officials to eliminate resegregation caused solely by natural demographic changes if school officials have not yet achieved a unitary system. The Court's holding in Pasadena City Board of Education v. Spangler, however, demonstrates that the Court did not intend this negative implication. Under Spangler, once school officials have eliminated state-imposed segregation from student assignment, the supervising court cannot require school officials to redraw attendance zones to eliminate non-state imposed resegregation even though the …


The Duty To Decide Vs. The Daedalian Doctrine Of Abstention, Harlan S. Abrahams, Brian E. Mattis Jan 1977

The Duty To Decide Vs. The Daedalian Doctrine Of Abstention, Harlan S. Abrahams, Brian E. Mattis

Seattle University Law Review

It is the thesis of this article that the growing trend in the federal courts to refuse to exercise their assigned jurisdiction violates the doctrine of the separation of powers, and that the federal judiciary's excuses for refusing to perform their tasks do not pass constitutional muster. Specifically, this article will demonstrate that those excuses either do not rise to a level of constitutional concern sufficient to justify the trend or are based on a perversion of the admittedly constitutional concept of federalism, a concept affording the individual citizen a structural protection against arbitrary government in additionto the structural protection …


Equitable Conversion In Washington: The Doctrine That Dares Not Speak Its Name, George R. Nock, John A. Strait, John W. Weaver Jan 1977

Equitable Conversion In Washington: The Doctrine That Dares Not Speak Its Name, George R. Nock, John A. Strait, John W. Weaver

Seattle University Law Review

Since the 1925 decision of Ashford v. Reese, Washington has had the distinction of being the only American jurisdiction totally, albeit implicitly, to reject the doctrine of equitable conversion. Ashford was overruled in 1977, in a remarkable opinion which simultaneously, and explicitly, rejected the doctrine of equitable conversion, thus maintaining Washington's unique status with respect to that doctrine. But the opinion failed to provide a substitute for either the rule of Ashford or the contrary doctrine of equitable conversion, both of which it emphatically abjured. The result is an unbroken line of Washington cases consistent with only one rule of …


Tied To The Elephant: Organization And Obligation On The Overland Trail, John Phillip Reid Jan 1977

Tied To The Elephant: Organization And Obligation On The Overland Trail, John Phillip Reid

Seattle University Law Review

The gold-seeking emigrants who went by the overland trail to the diggings of California seldom traveled alone. The few who did were usually men too poor to purchase a share of a wagon or, for one reason or another, unable or unwilling to work their way across the continent as hired hands. Most, however, traveled to the Pacific as part of an organization: either shareholders of joint stock companies, partners in a mess, clients of passenger lines, or members of traveling groups. In addition, there was another legal technique overland emigrants utilized when binding themselves in mutual associations-they made contracts. …


Post-Majority Child Support In Washington, George T. Cowan Jan 1977

Post-Majority Child Support In Washington, George T. Cowan

Seattle University Law Review

Simply stated, the purpose of child support is to provide necessary elements of support to those typically incapable of self-support. The definition of "necessary elements" constantly changes to meet the demands of an increasingly complex society. And although child support is limited to necessities, what is necessary also depends upon the social status and financial resources of the parents and is not limited to bare essentials unless those criteria so dictate. Accordingly, courts retain continuing jurisdiction to modify support decrees as the ability of the parents to provide support and the needs of the children change. In light of the …


Libel: Taskett V. King Broadcasting Co.--A New Washington Standard, Roy W. Kent Jan 1977

Libel: Taskett V. King Broadcasting Co.--A New Washington Standard, Roy W. Kent

Seattle University Law Review

In Taskett v. KING Broadcasting Co., the Washington Supreme Court reevaluated the constitutional limits on libel law with regard to private individuals involved in matters of public interest, and held that private individuals can recover damages "on a showing that in publishing the statement, the defendant knew or, in the exercise of reasonable care, should have known that the statement was false." In adopting the reasonable care standard, the Washington Supreme Court sought to achieve an equitable balance between the media's first amendment rights of free speech and press and the state's interest in compensating private citizens for harm …


Fair Use And Home Videotape Copying Of Television Broadcasts, James E. Reed Jan 1977

Fair Use And Home Videotape Copying Of Television Broadcasts, James E. Reed

Seattle University Law Review

This comment discusses home videotape recording under both the 1909 Copyright Act and the new copyright law which becomes effective January 1, 1978. Because home videotaping violates the copyright holder's exclusive rights to transcribe or copy the copyrighted program, the comment focuses on the application of the fair use doctrine to home recording of television programs. If home videotape recording is not a fair use, individuals recording copyrighted television programs are liable for copyright infringement; yet, because private copying is difficult to detect, it may be impossible for copyright holders to protect themselves from this private copying. The comment, therefore, …


Table Of Contents, Seattle University Law Review Jan 1977

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.