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Articles 121 - 133 of 133
Full-Text Articles in Law
Constitutional Law - Eminent Domain - Power Of Federal Government To Condemn Land For Slum Clearance Project
Michigan Law Review
In proceedings by the United States government to condemn certain lands in the city of Louisville for the purpose of a slum clearance and low cost housing project, several property owners demurred to the condemnation petitions as being beyond the constitutional powers of the federal government. Although the United States contended that the property was being taken for a public use, in the sense of general public advantage, and that the project was a valid expenditure of public funds for the general welfare, it was held that this condemnation was not within the power of the federal government. United States …
Taxation -Taxability Of Inter Vivos Trust With Power Of Revocation Reserved
Taxation -Taxability Of Inter Vivos Trust With Power Of Revocation Reserved
Michigan Law Review
In 1918 decedent established a trust fund in favor of his daughter, reserving the power to alter or modify the deed in favor of anyone except himself but retaining neither the life income nor any interest in the res. Later decedent revoked the deed and re-established the trust in favor of the daughter's two children. On decedent's death the Commissioner of Internal Revenue included the value of the trust res in decedent's gross estate for purposes of taxation as provided by the Revenue Act of 1926 § 302(d). Held, that the tax was not repugnant to the Fifth …
Constitutional Law - Bank Reorganization Legislation - Composition With Depositors And Other Creditors, Maurice S. Culp
Constitutional Law - Bank Reorganization Legislation - Composition With Depositors And Other Creditors, Maurice S. Culp
Michigan Law Review
Twenty States and the federal government now have laws permitting the reorganization and reopening of insolvent or failing banks. The usual statute provides for the reorganization of a bank upon some plan approved by a large majority of the general creditors of the institution; the plan must also have the approval of state banking officials and of a court of general jurisdiction, although the last is by no means a universal requirement. The reorganization, when approved, becomes binding upon all depositors and general creditors of the bank regardless of consent. By the terms of a few statutes, non-assenting creditors are …
Taxation Of Trust Estates-Reservation Of Life Income
Taxation Of Trust Estates-Reservation Of Life Income
Michigan Law Review
Settlor executed a deed of trust, retaining a life income, but no power of revocation. Held, that the State of Connecticut could tax the transfer as a gift to take effect in possession or enjoyment at or after death without violating the federal constitution. Guaranty Trust Co. of New York v. Blodgett, (U.S. 1933) 53 Sup. Ct. 244.
Taxation-Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund was made by the plaintiff on the ground that certain transfers made within two years preceding the death of the decedent should not have been taxed under the federal estate tax since they were not in fact made in contemplation of death. The defendant filed a demurrer on the ground that under the provisions of sec. 302 (c) of the Revenue Act of 1926, such transfers were taxable regardless of the motive impelling them. The section reads: "Where within two years prior to his death . . . and without such a consideration the decedent has …
Administrative Tribunals -Workmen's Compensation - Scope Of Federal Judicial Review Under Longshoremen's And Harbor Workers' Compensation Act
Michigan Law Review
The recent decision of Crowell v. Benson by the United States Supreme Court throws interesting light on the constitutionality of delegating final fact-finding powers to administrative tribunals. The case arose under the Longshoremen's and Harbor Workers' Compensation Act which gives deputy commissioners full authority to hear and determine all questions in respect to claims for compensation for disability or death resulting from injuries occurring on the navigable waters of the United States/ The act further provides that if the compensation order is "not in accordance with law" it "may be suspended or set aside in whole or in part, through …
Evidence -The Possibility Of Incrimination In A State Jurisdiction Does Not Warrant The Assertion Of The Constitutional Privilege In Federal Proceedings
Michigan Law Review
On indictment for the refusal to give information requested by the authorized revenue agent, the appellee interposed a special plea averring that it would compel him to become a witness against himself in violation of the Fifth Amendment of the federal Constitution which reads, "nor shall any person be compelled to be a witness against himself." Held, the danger of incrimination in a state court was not grounds for asserting the constitutional privilege. United States v. Murdock, 284 U. S. 141, 52 Sup. Ct. 63, 76 L. ed. 83 (1931).
Taxation - Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund by the plaintiff on the ground that certain transfers made within two years of the death of the decedent should not have been subjected to the federal estate tax as they were not in fact made in contemplation of death. The defendant filed a statutory demurrer on the ground that section 302 of the Revenue Act as amended in 1926 (26 U. S. C. A. sec. 1049C) renders such property taxable irrespective of what impelled the transfer. The section reads, "Where within two years prior to his death and without consideration the decedent has made a …
Constitutional Law - Self-Incrimination - Effect Of State Immunity Statute In Federal Court
Constitutional Law - Self-Incrimination - Effect Of State Immunity Statute In Federal Court
Michigan Law Review
The defendant was indicted for violation of the National Prohibition Act. He pleaded immunity from prosecution in the federal court because of his forced testimony in the trial of another in the state court. Held, the state immunity statute was ineffective to protect the defendant in a federal court. United States v. Smith, 51 F.(2d) 803 (1931).
Trusts--Exercise Of A Power With Consent Of Trustee-Retroactive Federal Inheritance Tax
Trusts--Exercise Of A Power With Consent Of Trustee-Retroactive Federal Inheritance Tax
Michigan Law Review
A trust, established in 1908, reserved a power to the settlor to alter or amend the provisions of the trust, conditioned on the assent of the trustee. 26 U. S. C. A. sec. 1094 (d), Rev. Act (1926) sec. 302 (d), which applied to trusts subject at the date of death to any change through the exercise of a power either by the decedent alone or in conjunction with any person, to alter, amend or revoke, was made retroactive by clause (h) of the same section. Held, since the transfer was complete before the death of the settler, section …
The Supreme Court's Construction Of The Self-Incrimination Clause, Edward S. Corwin
The Supreme Court's Construction Of The Self-Incrimination Clause, Edward S. Corwin
Michigan Law Review
The second pivotal decision of the court in construction of the self-incrimination clause is that in Counselman v. Hitchcock, decided in 1892. An advantageous approach to it is furnished by certain earlier state and federal court decisions applying the common law regarding the privilege of witnesses.
Prohibition And The Doctrine Of The Weeks Case, Thomas E. Atkinson
Prohibition And The Doctrine Of The Weeks Case, Thomas E. Atkinson
Michigan Law Review
One of the most disputed present day questions is whether evidence obtained in violation of constitutional guarantees against unreasonable searches and seizures should be admissible. The case of Weeks v. United States is perhaps the leading authority upon the proposition that evidence procured by officers through unreasonable search is not admissible. The holding may be justified upon how theories, vis., (1) that the admission of the evidence substantially violates the rule against self-incrimination in the Fifth Amendment, (2) that the exclusion of the evidence is the only practical means of enforcing the guarantee against unreasonable searches and seizures.
Tax On Income Received From Foreign Sources
Tax On Income Received From Foreign Sources
Michigan Law Review
In the recently decided case of Cook v. Tait, 44 Sup. Ct. 444, the Supreme Court of the United States decided that the federal government could lawfully tax the income of a citizen of the United States, although the citizen was domiciled in Mexico, and the income came from real and personal property there situated. Suppose instead of the federal income tax, a state tax on incomes had been involved. A Michigan man, say, has among his other sources of revenue, a house and lot in Cleveland which is rented at a price which insures him a comfortable addition …