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Articles 1 - 12 of 12
Full-Text Articles in Law
Loopholes For Circumventing The Constitution: Unrestrained Bulk Surveillance On Americans By Collecting Network Traffic Abroad, Axel Arnbak, Sharon Goldberg
Loopholes For Circumventing The Constitution: Unrestrained Bulk Surveillance On Americans By Collecting Network Traffic Abroad, Axel Arnbak, Sharon Goldberg
Michigan Telecommunications & Technology Law Review
This Article reveals interdependent legal and technical loopholes that the US intelligence community could use to circumvent constitutional and statutory safeguards for Americans. These loopholes involve the collection of Internet traffic on foreign territory, and leave Americans as unprotected as foreigners by current United States (US) surveillance laws. This Article will also describe how modern Internet protocols can be manipulated to deliberately divert American’s traffic abroad, where traffic can then be collected under a more permissive legal regime (Executive Order 12333) that is overseen solely by the executive branch of the US government. Although the media has reported on some …
Fighting Foreign-Corporate Political Access: Applying Corporate Veil-Piercing Doctrine To Domestic-Subsidiary Contributions, Ryan Rott
Michigan Law Review
Campaign finance regulations limit speech. The laws preclude foreign nationals, including foreign corporations, from participating in U.S. politics via campaign contributions. The unusual characteristics of corporations, however, may allow foreign corporations to exploit a loophole in the regulatory regime. A foreign corporation may contribute to political campaigns by acquiring a domestic subsidiary and dominating it. This Note addresses how these unusual corporate behaviors enable foreign corporations to illegally corrupt the political process. This Note concludes that to close the loophole without violating the free speech rights of domestic subsidiaries, Congress should enact legislation which would apply corporate veil-piercing theory to …
Beyond Territoriality And Deferral: The Promise Of "Managed And Controlled", Reuven S. Avi-Yonah
Beyond Territoriality And Deferral: The Promise Of "Managed And Controlled", Reuven S. Avi-Yonah
Articles
In the new version of his Stop Tax Haven Abuse Act, Sen. Carl Levin, D-Mich., once again proposed to modify the definition of residence for domestic corporations (IRC section 7701). Section 103 of the act seeks to: stop companies run from the United States claiming foreign status by treating foreign corporations that are publicly traded or have gross assets of $50 million or more and whose management and control occur primarily in the United States as U.S. domestic corporations for income tax purposes. [Emphasis in original.] This is not a new suggestion. In response to the inversions of the early …
Senator Mccain's Corporate Tax Proposals A Critical Examination, Reuven S. Avi-Yonah
Senator Mccain's Corporate Tax Proposals A Critical Examination, Reuven S. Avi-Yonah
Other Publications
Senator John McCain (R-AZ) has proposed two major changes to the corporate tax code: cutting the corporate tax rate from 35 percent to 25 percent and allowing corporations to deduct the full cost of investments in technology and equipment in the first year, an accounting process known as expensing. The first proposal aims to enhance U.S. economic competitiveness, create jobs, and increase wages. The second proposal aims in particular to boost capital expenditures and “reward investment in cutting-edge technologies.”1
Regulation Of Business-Discriminatory Practices In The Form Of Advertising Allowances, Services, And Facilities Under The Robinson-Patman Act, Rinaldo L. Bianchi
Regulation Of Business-Discriminatory Practices In The Form Of Advertising Allowances, Services, And Facilities Under The Robinson-Patman Act, Rinaldo L. Bianchi
Michigan Law Review
This comment will deal solely with the last two forms of discrimination prohibited by sections 2(d) and (e) of the Robinson-Patman Act, and will attempt to illustrate the present state of the law and offer a possible alternative construction and method of implementation of these sections. A recent ruling of the FTC in a group of cases appears to be significant with respect to controversial aspects of sections 2(d) and (e), and indicative of the present attitude of the Commission in the search for an adequate standard by which honest businessmen may keep within the confines of the law. These …
A Critique Of The New British Monopoly Act, Gerald M. Meier
A Critique Of The New British Monopoly Act, Gerald M. Meier
Michigan Law Review
In 1948 the British Parliament passed the Monopoly and Restrictive Practices (Inquiry and Control) Act. It is instructive to examine this Act against the background of the criticisms and suggestions for improvement which have emerged with sixty years of American anti-trust legislation. Section one of this paper presents some reasons why the measure has appeared at this time. The next section summarizes the Act's provisions. Section three contrasts the British technique of monopoly control with the American and considers whether the different approach is likely to avoid the debilities which have become evident in the American legislation.
Political Committee Expenditures And The Hatch Act, John W. Lederle
Political Committee Expenditures And The Hatch Act, John W. Lederle
Michigan Law Review
Democratic governments are rightly concerned about how money is used to influence elections. The oft-quoted proverb, "He who pays the piper calls the tune," contains a large grain of truth. In many countries comprehensive statutory regulation of campaign expenditures may be found; but it is unlikely that any other country can match the variety of experiments which have been indulged in by-the national Congress and the forty-eight state legislatures in the United States.
Municipal Corporations - Constitutional Law-Exemption Of Homesteads From Taxation For State Purposes, Hobart Taylor, Jr.
Municipal Corporations - Constitutional Law-Exemption Of Homesteads From Taxation For State Purposes, Hobart Taylor, Jr.
Michigan Law Review
A taxpayer brought a class suit in his own name for the use and benefit of himself and other taxpayers against the city of Wichita Falls to have an ordinance exempting from all taxes $3,000 of the assessed taxable values of all residence homesteads of the city declared void, and for a permanent injunction restraining the city from allowing such exemption and issuing certificates therefor to owners of homesteads. The ordinance had been passed under authority of a constitutional amendment permitting a similar exemption for "state purposes." Held, a homestead is taxable under the constitution for all purposes other …
Federal Gross Estate Tax-Constitutionality-Revocable Transfers By Way Of Trust
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.
The Right Of Appeal In Criminal Cases, Lester B. Orfield
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 …
Criminal Law And Procedure - Statutory Construction
Criminal Law And Procedure - Statutory Construction
Michigan Law Review
The rule of strict construction of criminal statutes is fortified and established by innumerable cases of both recent and early vintage. Chief Justice Marshall, in the leading American case of United States v. Wiltberger, said, "The rule that penal laws are to be construed strictly, is perhaps not much less old than construction itself."
The Massachusetts Trust-Called Partnership, Joint-Stock Company, Corporation By The Courts
The Massachusetts Trust-Called Partnership, Joint-Stock Company, Corporation By The Courts
Michigan Law Review
The so-called Massachusetts Trust, as a form of business organization, had its beginning in England some two hundred years ago, and as trading associations they came to be preferred to corporations, in the early days of their history, for their members lacked the immunity from debts of the concern that corporate shareholders possessed. The business trust, in a rudimentary form, made its initial appearance in Massachusetts in 1827, and due to the current of more or less dissatisfaction with the corporate form of business organization there appears to be a present tendency toward the trust form, though Mr. Cook believes …