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University of Michigan Law School

1936

Loopholes

Articles 1 - 2 of 2

Full-Text Articles in Law

The Right Of Appeal In Criminal Cases, Lester B. Orfield May 1936

The Right Of Appeal In Criminal Cases, Lester B. Orfield

Michigan Law Review

In the conduct of a criminal proceeding certain steps are regarded as essential. The accused must be brought before the court. There must be a preliminary investigation to insure that the case is one which should be prosecuted. Notice must be given to the accused of the offense charged. He must have an opportunity to prepare for trial, procure witnesses, and make needed investigations. He should have a speedy trial. He should have a fair trial before an impartial tribunal. Finally, there should be one review of the case as a whole by a suitable tribunal. The principle of a …


Federal Gross Estate Tax-Constitutionality-Revocable Transfers By Way Of Trust May 1936

Federal Gross Estate Tax-Constitutionality-Revocable Transfers By Way Of Trust

Michigan Law Review

Five recent decisions of the United States Supreme Court, together with a decision of the United States Court of Appeals for the Third Circuit, have considerably changed some of the currently accepted theories regarding the taxability under the Federal Estate Tax of transfers reserving various degrees of control to donors, both with respect to what may be considered to be a sufficient reserved control and what the constitutional limits on the taxing power may be. Some perplexing questions have been settled by these decisions while others quite as vexing seem to have been raised and left for future determination.