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Full-Text Articles in Law

Real Estate Tax Shelters: How To Tell A Good Deal From A Bad Deal, Marvin Kelner Jan 1976

Real Estate Tax Shelters: How To Tell A Good Deal From A Bad Deal, Marvin Kelner

Cleveland State Law Review

That the purpose of these comments is to impart basic knowledge to the legal or financial advisor who is asked to render advice to his (or her) client (who is assumed to be in at least the 50 percent marginal income tax bracket) on whether to invest in a particular real estate tax shelter syndication. Hopefully, this article will enable such an advisor to give an informed opinion regarding the investment without holding himself out as an expert in real estate tax shelters. The following are my views with respect to important standards against which one can test the desirability …


Federal Courts, Injunctions, Declaratory Judgments, And State Law: The Supreme Court Has Finally Fashioned A Workable Abstention Doctrine, Clair E. Dickinson Jan 1976

Federal Courts, Injunctions, Declaratory Judgments, And State Law: The Supreme Court Has Finally Fashioned A Workable Abstention Doctrine, Clair E. Dickinson

Cleveland State Law Review

The American judicial system is founded on several policies which act as guideposts for the courts. Among these is the policy that states should be as free from federal control as possible. At the opposite end of the spectrum is the view that federal courts have a duty to protect individuals from violations of their constitutional rights. These policies meet, and seemingly clash, when a plaintiff enters a federal court either to request a declaratory judgment that a state statute is unconstitutional or to seek an injunction against the enforcement of the statute. The balancing of these competing interests has …


Urban Housing Finance And The Redlining Controversy, Daniel F. Reidy Jan 1976

Urban Housing Finance And The Redlining Controversy, Daniel F. Reidy

Cleveland State Law Review

This note will focus upon three basic issues raised by the redlining controversy: first, whether or not redlining is in fact occurring; second, the role of government through legislation and regulatory agencies; third, emerging areas of litigation.


Contribution Among Tortfeasors: A Comment On Amended Ohio House Bill 531, J. Patrick Browne Jan 1976

Contribution Among Tortfeasors: A Comment On Amended Ohio House Bill 531, J. Patrick Browne

Cleveland State Law Review

On October 1, 1976, Amended House Bill 531 became effective as sections 2307.31 and 2307.32 of the Ohio Revised Code. As stated in the preamble, the purpose of the Act is to provide for the contribution among two or more persons jointly or severally liable in tort. Like all new legislation, it is bound to have a certain amount of "teething problems" in its initial use. This Article will discuss some of the anticipated problems, and propose suggested means for resolving them. The heart of the new law is found in section 2307.31(A)3 which indicates that several elements must combine …


Impeaching A Defendant's Testimony By Proof Of Post-Arrest Silence: Doyle V. Ohio, F. Ronald O'Keefe Jan 1976

Impeaching A Defendant's Testimony By Proof Of Post-Arrest Silence: Doyle V. Ohio, F. Ronald O'Keefe

Cleveland State Law Review

This Note will attempt to outline the genesis of the issue of impeachment by post-arrest silence by first discussing the various inquiries into the probative value of silence which had been undertaken by courts on the federal level before Hale (United States v. Hale, 422 U.S. 171 (1975)) . The focus will then shift to the Hale Court's treatment of this issue. The constitutional aspects of the issue will then be discussed, and the pronouncement of the Doyle Court (Doyle v. Ohio, 96 S. Ct. 2240 (1976)) will be analyzed with an emphasis on the continuity between the Hale and …


Book Review, G. S. Friedman Jan 1976

Book Review, G. S. Friedman

Cleveland State Law Review

This entry reviews Prisons: Houses of Darkness by Leonard Orland. The book presents a short history on prisons and their development while also noting the major weaknesses of prisons today. Orland closes this text by suggesting possible reforms to the penal system. He writes that eliminating indeterminate sentences and capping sentences to five years would help to improve America's prison system.


The Reach Of 42 U.S.C. 1985(3): Sex Discrimination As A Gauge, Kevin E. Irwin Jan 1976

The Reach Of 42 U.S.C. 1985(3): Sex Discrimination As A Gauge, Kevin E. Irwin

Cleveland State Law Review

In 1971 the United States Supreme Court held in Griffin v. Breckenridge that 42 U.S.C. § 1985(3) could be used against private citizens who conspired to deprive others of their civil rights. The Supreme Court found that Congress had originally intended for the statute to reach the actions of private citizens, and that Congress had the authority to reach such activity under the thirteenth amendment and the constitutionally protected right to travel. In so holding, however, the Court offered no indication of how future claims arising under the statute would be adjudicated in fact situations unlike the unique one encountered …


The Federal Bank Commission Act: A Proposal To Consolidate The Federal Banking Agencies, Laurie Leader Jan 1976

The Federal Bank Commission Act: A Proposal To Consolidate The Federal Banking Agencies, Laurie Leader

Cleveland State Law Review

As background to an examination of the Federal Bank Commission Act, this Note will explore the two most important causes of the deficiencies in the present commercial banking system. The first cause is the existence of a "dual banking" system, under which banks may choose between state or federal charters. The resulting division of regulatory authority encourages banks to "shop" for the most favorable regulation. The second major cause of deficiencies in the banking system is the three-tiered organization of federal regulation. The Act consolidates the three federal agencies into a single regulatory Commission. Emphasis also will be placed on …


The Meaning Of The Term Trial Within The Ohio Rules Of Civil Procedure, Patrick Carroll Jan 1976

The Meaning Of The Term Trial Within The Ohio Rules Of Civil Procedure, Patrick Carroll

Cleveland State Law Review

The lack of a definition of a trial in the Federal Rules has not posed any serious problems. Unlike the Ohio procedural system, the Federal Rules do not employ the term "trial" to delineate any rights of parties involved in litigation. Thus, there is no pressing need for such a definition in the Federal Rules. Within the Ohio Rules, however, the word "trial "is frequently used to determine the rights of parties. The lack of a workable definition of a trial in the Ohio procedural system has therefore related problems not encountered in the federal courts. 'The first section of …


The Unpopularity Of Lawyers In America, Jon R. Waltz Jan 1976

The Unpopularity Of Lawyers In America, Jon R. Waltz

Cleveland State Law Review

What's wrong with us lawyers? Mainly, it is that the worst among us pose for our portrait, so that we are viewed as avaricious and egomaniacal, all flair and no substance, seeking and wielding power without having the strength of character to wield it well. Lost to the public is the portrait of most lawyers, the sorts of lawyers that I hope this University produces. They are quiet people who come to the law, and stay with it, because they know that the law's power lets them help people make the best of a trying world.


The Michigan Single Business Tax Act: A Blueprint For Ohio, Robert M. Wilson Jan 1976

The Michigan Single Business Tax Act: A Blueprint For Ohio, Robert M. Wilson

Cleveland State Law Review

This note will explore some of the major provisions of the Michigan Single Business Tax Act (SBTA), focusing upon those areas Michigan has treated in a manner different from that of other states. Initially, the various types of state business taxes will be introduced. Each tax's strengths and weaknesses will be explored so that the SBTA can be evaluated in relation to the other types of taxes the Michigan legislature might have chosen. Next, the note will address the problem of the allocation of income of multistate businesses. There are also the questions of how to define "taxable income" and …


Reflections On The Tax Reform Act Of 1976, Stanley S. Surrey Jan 1976

Reflections On The Tax Reform Act Of 1976, Stanley S. Surrey

Cleveland State Law Review

What should be said in concluding these reflections on the 1976 Tax Reform Act? Overall the verdict must be on the plus side. The Act does achieve reforms in a number of areas and the serious setbacks are relatively few. The credit goes to the reform groups on the Tax Committees and in the Congress, the Budget Committees and the Congressional Budget Office, the Joint Committee Staff, the few public interest groups, the dogged efforts of a few tax reform-minded Representatives and Senators, and in ways not really fully fathomable, to the efforts, differently pursued, of Chairman Ullman and Chairman …


Book Review, Samuel Sonenfield, Gail M. Schaffer Jan 1976

Book Review, Samuel Sonenfield, Gail M. Schaffer

Cleveland State Law Review

This entry reviews Art on Trial: From Whistler to Rothko by Laurie Adams. The text presents six trials involving art. Four of these cases are American, one is English, and one is Dutch.


The Clean Air Act: Taking A Stick To The States, Karen Hammack Jan 1976

The Clean Air Act: Taking A Stick To The States, Karen Hammack

Cleveland State Law Review

In order to evaluate the effectiveness of the Clean Air Act of 1970, this Note will first examine how one heavily industrialized state has responded to "having a stick taken to it." Additionally, the federal-state relations which have resulted from the shift in emphasis from state to federal control, and industry's onslaught on the courts for judicial review of actions taken by both federal and state agencies will be examined. In particular, the central role which the sulfur dioxide standards have played will serve to illustrate some of the areas in which the Clean Air Act has encountered difficulties. "Sulfur …


The Use Of Comparative Law In Teaching American Civil Procedure, Sidney B. Jacoby Jan 1976

The Use Of Comparative Law In Teaching American Civil Procedure, Sidney B. Jacoby

Cleveland State Law Review

The use of comparative law can enhance the teaching of American civil procedure, especially by a comparison of foreign form book material with American forms. In this way, with some basic knowledge of comparative civil procedure, the student will better appreciate our own concepts and will also understand some fundamental principles of the civil procedure of civil law countries when he is confronted with them in private practice


Buffalo Forge Co. V. United Steelworkers: The Supreme Court Sanctions Sympathy Strikes, Michael E. Kushner Jan 1976

Buffalo Forge Co. V. United Steelworkers: The Supreme Court Sanctions Sympathy Strikes, Michael E. Kushner

Cleveland State Law Review

The Norris-LaGuardia Act was enacted in 1932 to curb the unbridled use of the federal injunction as a remedy in labor-management disputes. After enactment of the Norris-LaGuardia Act, labor unions grew and gained substantial collective bargaining power. Congressional policy then shifted to encouraging the effective enforcement of collective bargaining agreements between employers and unions. Subsequent to enactment of the LMRA, the no-strike obligation and arbitration procedures became standard bargained-for provisions. However, Judges soon refused to enjoin strikes in alleged violation of no-strike clauses, basing their decisions on the force of section 4. Employers contended that the more recent section 301 …


United States V. Foster Lumber Co.: Net Operating Losses And Capital Gains - You Can Have Two, But You Only Get One, Robert M. Wilson Jan 1976

United States V. Foster Lumber Co.: Net Operating Losses And Capital Gains - You Can Have Two, But You Only Get One, Robert M. Wilson

Cleveland State Law Review

In 1974 a conflict development among circuit courts over the application of the net operating loss carryback provisions of the Internal Revenue Code to years in which a corporate taxpayer enjoyed the benefit of the "alternative" method for the computation of the capital gains tax. In November 1976, the United States Supreme Court resolved the conflict in favor of the Internal Revenue Service in United States v. Foster Lumber Co. This Case Comment will analyze Foster Lumber, as well as some of the earlier conflicting decisions, in an effort to determine if the Supreme Court has effectively resolved the problem


The Contribution Limitations For I.R.C. 403(B) Tax Sheltered Annuities After Erisa, Kevin E. Irwin Jan 1976

The Contribution Limitations For I.R.C. 403(B) Tax Sheltered Annuities After Erisa, Kevin E. Irwin

Cleveland State Law Review

This Comment will consider the contribution limitations imposed upon section 403(b) annuities before ERISA and then proceed to examine the present contribution limitations in depth. A grasp of the mechanics of calculating an employee's contribution limitations is indispensable to an understanding of the concepts involved. Examples will therefore be used throughout this Comment to illustrate the determination of these limitations.


Racial And Religious Discrimination In Charitable Trusts: A Current Analysis Of Constitutional And Trust Law Solutions, Roy M. Adams Jan 1976

Racial And Religious Discrimination In Charitable Trusts: A Current Analysis Of Constitutional And Trust Law Solutions, Roy M. Adams

Cleveland State Law Review

It is the purpose of this article to chronicle and analyze the process by which constitutional and trust law have blended together in the charitable trust field. The questions to be posed and answered are essentially these: Can a settlor expect racial and religious restrictions in a charitable trust to be allowed to operate? If such restrictions may operate, under what conditions and circumstances? If not, why not, and what will happen to the trust property thereafter?


Book Review, Arthur R. Landever Jan 1976

Book Review, Arthur R. Landever

Cleveland State Law Review

This review discusses two texts by Roberto Mangabeira Unger - Knowledge and Politics and Law in Modern Society: Toward a Criticism of Social Theory. In first of these writings the author attacks classical liberalism. He believes that liberalism often contradicts itself and falsely categorizes the goals of individuals as being focused on independence from society. The second of these texts uses historical and global content in order to better understand modern social theory and the ties that keep society going.