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Articles 1 - 4 of 4
Full-Text Articles in Civil Law
The Uniform Foreign Money-Judgments Recognition Act, Michigan Law Review
The Uniform Foreign Money-Judgments Recognition Act, Michigan Law Review
Michigan Law Review
Many nations do not accord conclusive effect to foreign judgments unless their own judicial decrees are reciprocally enforced by the country rendering the judgment. The law in the United States is unsettled, with some states holding that foreign judgments are reviewable on the merits if the judgment forum similarly reviews the merits of American decrees, while others accord conclusive effect to valid foreign money judgments regardless of the effect accorded American decrees in the judgment forum. Judgments in the latter states would seem entitled to conclusive enforcement in countries requiring reciprocity. However, such conclusive recognition has been hindered because many …
Collateral Estoppel In Civil Tax Fraud Cases Subsequent To Criminal Conviction, Michigan Law Review
Collateral Estoppel In Civil Tax Fraud Cases Subsequent To Criminal Conviction, Michigan Law Review
Michigan Law Review
To secure compliance with federal income tax laws, Congress has provided both criminal and civil penalties. Fines and imprisonment are imposed under section 7201 of the Internal Revenue Code if the Government can prove beyond a reasonable doubts a willful attempt to evade or defeat taxation. Section 6653(b) authorizes, as a civil sanction, a fifty per cent addition upon findings by the Commissioner of fraudulent underpayment. These findings, if challenged by the taxpayer, need only be sustained by a preponderance of the evidence. Because of the similarity between the acts condemned by sections 7201 and 6653(b), conviction under section 7201 …
Civil Code Of The Russian Soviet Federated Socialist Republic: An English Translation, Whitmore Gray, Raymond Stults
Civil Code Of The Russian Soviet Federated Socialist Republic: An English Translation, Whitmore Gray, Raymond Stults
Books
This book is an English translation of the Soviet Civil Code as published in Sovetskaia Iustitsiia in 1964. This book also includes the Russian original.
Soviet Tort Law: The New Principles Annotated, Whitmore Gray
Soviet Tort Law: The New Principles Annotated, Whitmore Gray
Book Chapters
AT 2:20 A.M. ON MAY 1, 1962, while riding his bicycle along the Simferopol' Highway in the company of Baturin, Pronin fell and injured his shoulder. Leaving his bicycle with Pronin, Baturin went on foot to a nearby village to summon medical aid. Pronin waited for him for awhile, and then decided to go back to the village of Volosovo in a passing car. Seeing the Tula-Moscow bus coming, he ran onto the road and waved. The driver, Markelov, seeing Pronin run onto the road 50 feet ahead of the bus, swerved to the left, went into the left lane, …