Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Constitutional amendment (2)
- Constitutional conventions (2)
- Income tax (2)
- Law reform (2)
- Accountants (1)
-
- Capital gains (1)
- Clayton Act (1)
- Clients (1)
- Commerce Clause (1)
- Congress (1)
- Constitution (1)
- Corporate tax (1)
- Crimes (1)
- Enforcement (1)
- Enterprise liability (1)
- Fair Labor Standards Act (1)
- Federal Trade Commission (1)
- Federal agencies (1)
- Forums (1)
- Fraudulent conveyances (1)
- Information (1)
- James v. Powell (1)
- Maryland v. Wirtz (1)
- New York (1)
- Perfection (1)
- Privileges (1)
- Probate law (1)
- Public employees (1)
- Railroads (1)
- Railway Labor Act (1)
Articles 1 - 12 of 12
Full-Text Articles in Law
Transportation Strike Control Legislation: A Congressional Challenge, Arthur M. Wisehart
Transportation Strike Control Legislation: A Congressional Challenge, Arthur M. Wisehart
Michigan Law Review
The necessity of protecting the public interest in continuity of transportation services while at the same time preserving the institution of collective bargaining presents a serious dilemma which the statutory framework devised during the first third of this century now seems inadequate to resolve. Indeed, most crippling strikes have occurred after statutory mechanisms for dispute resolution have been exhausted. This Article will trace the history of transportation labor legislation, outline the shortcomings of present procedures for dispute resolution, evaluate various alternatives for statutory reform, and propose permanent corrective legislation which would avoid the necessity of submitting each dispute for congressional …
Fraudulent Conveyances In The Conflict Of Laws: Easy Cases May Make Bad Law, Albert A. Ehrenzweig, Peter K. Westen
Fraudulent Conveyances In The Conflict Of Laws: Easy Cases May Make Bad Law, Albert A. Ehrenzweig, Peter K. Westen
Michigan Law Review
It has been said that hard cases often make bad law. The recent decision by the New York Court of Appeals in James v. Powell suggests that easy cases, too, may make bad law-especially where a scholarly judge ventures beyond the demands of the case before him.
Silving: Constituent Elements Of Crime, B. J. George Jr.
Silving: Constituent Elements Of Crime, B. J. George Jr.
Michigan Law Review
A Book Review of Constituent Elements of Crime by Helen Silving
Privileged Communications--Accountants And Accounting--A Critical Analysis Of Accountant-Client Privilege Statutes, Michigan Law Review
Privileged Communications--Accountants And Accounting--A Critical Analysis Of Accountant-Client Privilege Statutes, Michigan Law Review
Michigan Law Review
This Note will examine the policy bases for the accountant-client privilege and the reception which the privilege has received in federal and state courts. In addition, it will suggest desirable limitations on the scope of the privilege.
Cease And Desist: The History, Effect, And Scope Of Clayton Act Orders Of The Federal Trade Commission, Thomas E. Kauper
Cease And Desist: The History, Effect, And Scope Of Clayton Act Orders Of The Federal Trade Commission, Thomas E. Kauper
Michigan Law Review
A cease and desist order is not entered in a vacuum. What an order should say or require depends upon the effect which the order is to have. A substantial portion of the present study is therefore concerned with the array of effects which may result from the order's entry, and with the relationship between those effects and the order itself. Not all of the detailed discussion of enforcement procedures which follows may seem directly relevant to the content of the FTC's orders. There are important unresolved issues within the enforcement procedures themselves which warrant examination for their own sake …
Proposed Legislation To Implement The Convention Method Of Amending The Constitution, Sam J. Ervin Jr.
Proposed Legislation To Implement The Convention Method Of Amending The Constitution, Sam J. Ervin Jr.
Michigan Law Review
Article V of the Constitution of the United States provides that constitutional amendments may be proposed in either of two ways--by two-thirds of both houses of the Congress or by a convention called by the Congress in response to the applications of two-thirds of the state legislatures. Although the framers of the Constitution evidently contemplated that the two methods of initiating amendments would operate as parallel procedures, neither superior to the other, this has not been the case historically. Each of the twenty-five constitutional amendments ratified to date was proposed by the Congress under the first alternative. As a result, …
The Dirksen Amendment And The Article V Convention Process, Arthur Earl Bonfield
The Dirksen Amendment And The Article V Convention Process, Arthur Earl Bonfield
Michigan Law Review
This article will concentrate on the legal issues facing Congress in the current effort to call a constitutional convention. Because all of the previous amendments to the Constitution were proposed to the states by a two-thirds vote of both Houses of Congress, the issues raised in the present situation have never been resolved. The appropriate course of action for the national legislature is especially in doubt. An attempt will therefore be made here to focus on proper decision-making by Congress in resolving these constitutional issues. The role of the judiciary will be considered only incidentally, since, as will be seen, …
Constitutional Law--Commerce Clause--1966 Amendments To Fair Labor Standards Act Extending Coverage To Employees In State-Operated Schools, Hospitals, And Related Institutions Held Constitutional--Maryland V. Wirtz, Michigan Law Review
Michigan Law Review
In 1966, Congress amended the Fair Labor Standards Act (FLSA) and for the first time extended the coverage of the minimum wage and overtime provisions to employees in state-operated schools, hospitals, and related institutions. The State of Maryland, joined by twenty-seven other states, brought an action to enjoin enforcement of the amendments insofar as they applied to these state-operated facilities and sought a declaratory judgment ruling the amendments unconstitutional. The states asserted that the amendments were unconstitutional in two respects. First, they contended that the "enterprise" concept of FLSA coverage, which extended the Act to cover all employees of an …
Conflicting Perfected Security Interests In Proceeds Under Article 9 Of The Uniform Commercial Code, Michigan Law Review
Conflicting Perfected Security Interests In Proceeds Under Article 9 Of The Uniform Commercial Code, Michigan Law Review
Michigan Law Review
Section 9-306 gives the inventory financer a "continuously perfected" security interest in the proceeds of the inventory if the security interest in the original collateral was perfected. "Proceeds" is defined as including "whatever is received when collateral or proceeds is sold, exchanged, collected or otherwise disposed of." Thus, the inventory financer may have a security interest in the proceeds of the original collateral or the proceeds of the proceeds. The security interest in the proceeds may be perfected in either of two ways: (1) under section 9-306(3)(a) the security interest is perfected by filing a financing statement that expressly covers …
Income Tax--Capital Gains Tax--Meaning Of "More Than 80 Percent In Value Of The Outstanding Stock" Under Section 1239, Michigan Law Review
Income Tax--Capital Gains Tax--Meaning Of "More Than 80 Percent In Value Of The Outstanding Stock" Under Section 1239, Michigan Law Review
Michigan Law Review
The sale of property by a taxpayer to a corporation which he controls has been a frequently attempted method of tax reduction for more than thirty years. Such a transaction has the advantage of maintaining ownership of the property in virtually the same hands, while at the same time resulting in a substantial mitigation of tax liability. For instance, in the post-World War II period, when property values were generally increasing, a taxpayer could sell to his controlled corporation at a gain depreciable property with a basis lowered by adjustments for prior depreciation allowances. The gain was immediately taxable at …
The Uniform Probate Code And The International Will, William F. Fratcher
The Uniform Probate Code And The International Will, William F. Fratcher
Michigan Law Review
Emily Graham left her assets in England when she married a French naval officer and went to France to live with him. After her husband died, Emily announced that she was returning to England for the rest of her life and bundled her children and baggage aboard a channel ferry. Before the ferry cleared French waters she became ill and was taken ashore at another French port. While waiting impatiently to recover sufficiently for a final return to England, Emily executed a will of her English assets in the form prescribed by English law, that is, in writing, signed by …
(F) Reorganizations And Proposed Alternate Routes For Post-Reorganization Net Operating Loss Carrybacks, Michigan Law Review
(F) Reorganizations And Proposed Alternate Routes For Post-Reorganization Net Operating Loss Carrybacks, Michigan Law Review
Michigan Law Review
Section 368(a)(l)(F) of the Internal Revenue Code (Code) defines the least complex of all corporate reorganizations-commonly known as the (F) reorganization-as "a mere change in identity, form, or place of organization, however effected." Since 1921, when the (F) reorganization first appeared in a Revenue Act, a significant amount of judicial gloss has been appended to this simple definition. To qualify as an (F) reorganization, a reorganization must result in neither a change of shareholders nor a shift in proprietary interest, and there must be a continuation of the business in the pre-organization fields of activity, using essentially the same operating …