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Articles 1 - 20 of 20
Full-Text Articles in Criminal Law
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 …
Costs Of Unsuccessful Criminal Defense Are Deductible "Ordinary And Necessary" Business Expenses--Tellier V. Commissioner, Michigan Law Review
Costs Of Unsuccessful Criminal Defense Are Deductible "Ordinary And Necessary" Business Expenses--Tellier V. Commissioner, Michigan Law Review
Michigan Law Review
Taxpayer, a broker and underwriter, was convicted for violations of the Securities Act of 1933 and the federal mail fraud statute, and for conspiracy to violate those statutes. He claimed a deduction for the legal expenses incurred in his defense. The Commissioner's disallowance of the deduction was sustained by the Tax Court. On appeal to the Court of Appeals for the Second Circuit sitting en banc, held, reversed. Legal expenses incurred in an unsuccessful defense against criminal charges arising out of a trade or occupation are deductible "ordinary and necessary" business expenses.
Embezzled Funds As Taxable Income: A Study In Judicial Footwork, Jerome B. Libin, George R. Haydon Jr.
Embezzled Funds As Taxable Income: A Study In Judicial Footwork, Jerome B. Libin, George R. Haydon Jr.
Michigan Law Review
The James case might not be worthy of extensive comment if its only significance rested on the decision that embezzled funds constitute taxable income in the year of misappropriation. But close analysis of the five separate opinions that were written indicates that James may have considerable significance beyond its precise holding.
Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.
Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.
Michigan Law Review
In the tax year in question, the taxpayer embezzled funds that came into his hands in his capacity as a bookkeeper for a transfer and warehouse company in Reno, Nevada. He lost practically all of this money in various gambling houses. The taxpayer was convicted and sentenced for the crime of embezzlement and was paroled in 1943. The Commissioner determined that the taxpayer was required to report the amount embezzled in 1941 as income received in that year and asserted a tax deficiency. The Tax Court sustained the Commissioner and the circuit court of appeals reversed. Held, the embezzled …
Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop
Constitutional Law - Criminal Law And Procedure - Presence Of Accused During Arguments Of Law, Arthur B. Lathrop
Michigan Law Review
The defendant was indicted for a felony on charges of wilfully attempting to "evade or defeat'' federal income taxes based on his failure to report money allegedly received by him from "backers" of numbers games in exchange for political protection. On cross-examination he was questioned about certain payments made in the year following the ones on which the indictment was based. His attorney objected on the ground that the question was going to be the subject of another indictment against the defendant, and asked that the jury be dismissed while an argument was had upon the point of law raised. …
Abstracts, Katherine Kempfer
Abstracts, Katherine Kempfer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Criminal Law And Procedure - Statutes-Constitutionality Of Criminal Penalties For Unreasonable Deductions Under Federal Income Tax Statute, William H. Shipley
Criminal Law And Procedure - Statutes-Constitutionality Of Criminal Penalties For Unreasonable Deductions Under Federal Income Tax Statute, William H. Shipley
Michigan Law Review
Defendant was indicted for attempting to evade the federal tax on the income of a certain corporation for the years 1933 to 1936. In providing for deductions from gross income, the statute permits a reasonable allowance for salaries or other compensation for personal services. The government charged that the defendant was a party to a fraudulent scheme whereby, under the guise of paying commissions for services, which commissions were · deducted from gross income, the corporation distributed profits to its stockholders. The trial court submitted to the jury the issue whether the deduction represented a reasonable allowance for the services …
Criminal Law And Procedure - Statute Of Limitations - Income Tax Prosecution, Michigan Law Review
Criminal Law And Procedure - Statute Of Limitations - Income Tax Prosecution, Michigan Law Review
Michigan Law Review
Defendant was indicted for wilfully attempting to evade and defeat payment of part of his income tax for the taxable year 1930 by filing a false return in violation of the Revenue Act of 1928. A motion to quash was entered because the indictment had not been found and returned within six years of the alleged commission of the offense. The indictment had been actually found and filed six years and one hundred sixty-six days from the day upon which the return was filed. Defendant was absent from the district on various business and pleasure trips for more than the …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Carriers of Passengers - Duty to Stop at Station to Permit Passenger to Alight-Contributory Negligence of Passenger Plaintiff's intestate was riding in the front end of a crowded vestibule car in the coach next to the tender of the eengine. When the train stopped at his station he tried to leave by the front end, but found the door from the vestibule closed. As he did not know how to open it, or was unwilling to be carried by his station, he stepped from his platform to the bumper of the tender and tried to follow it to the side …
Note And Comment, Gordon Stoner, Grover C. Grismore, Stanley E. Gifford, Stuart S. Wall
Note And Comment, Gordon Stoner, Grover C. Grismore, Stanley E. Gifford, Stuart S. Wall
Michigan Law Review
What is a Public Purpose Justifying the Expenditure Therefore of Money Raised From Taxation - A recent Ohio case raises a question which is frequently discussed in connection with the activities of cities, i. e., 'what is a municipal or public purpose for the accomplishment of which city funds raised from taxation may be expended. The council of the city of Toledo passed an ordinance authorizing the expenditure of $1000 for the purpose of establishing a municipal moving-picture theater. The auditor refused to pay over to the director of public service the fund thus appropriated and mandamus was sought by …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Assignment for Creditors--Validity of Common Law Assignment Under State Statutes--Assignee May Maintain Replevin; Bills and Notes--Fraud--Ability to Read; Bills and Notes--Signature by Agent or Representative--Personal Liability; Boundaries--Meander Line as Boundary in Government Grants--Mistake in Survey; Carriers--Liability as Carriers of Live Stock; Contracts--Antenuptial Agreements--Performance Prevented by Party; Courts--Supreme Court--Review of Decisions of State Courts; Courts--United States Courts Enjoining Proceedings in State Courts--establishment of Railroad Rates by Commission; Criminal Law--Larceny--Fraudulent Use of Legal Process; Criminal Law--Reception of Verdict--Accused's Right to be Present; Dead Bodies--Power of Court to Order Exhumation to Procure Evidence; Evidence--Burden of Proof; Evidence--compelling Accused to Criminate Himself--Waiver of Privilege; …
Note And Comment
Michigan Law Review
The Case of Bigelow v. Calumet and Hecla Mining Company et al., Involving the Question of the Control by One Corporation of a Competing Corporation; The right of the Federal or a State government to Maintain an Action for the Recovery of Taxes; Liability of a Life Insurance Company When the Insured is Executed for the Commission of a Crime; Jurisdiction of a Court of Equity to Restrain the Commission of Criminal Acts; Municipal Contracts for Patented or Proprietary Paving
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Adoption--Defect in Proceedings--Effect; Bankruptcy--Equitable Rights under Unrecorded Mortgage--Agreement to Insure--Equitable Lien on Insurance Money; Bankruptcy--Insolvent Firm--Individual Estate of Unadjudicated Solvent Partner Not Subject to Administration; Bills and Notes--Liability of Indorser of Non-Negotiable Note; Bills and Notes--Liability of Irregular Indorser; Carriers--Wrongful Treatment of Passengers--Damages for Mental Suffering; Constitutional Law--Imprisonment for Debt--Peonage; Constitutional Law--Interstate Commerce--Shipments Within a State; Corporations--Foreign Corporations--Effect of Withdrawal From State--Validity of Service; Courts--Jurisdiction--Action Under the Laws of Another State; Covenants--Running with the Land; Damages--Destruction of Growing Grass; Evidence--Admissibility of a Deed as an Ancient Document; Evident--Admissions in Pleading; Garnishment--Nonresident Defendant--Jurisdiction; Jury--Right to Trial by Twelve Jurors--Waiver of Jury; …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Agency--Evidence of Performance--right to Compensation--Acting for both Parties; Assignment for Benefit of Creditors--Marshaling Assets; Bonds--Bona Fide Purchasers--Mandamus--Redemption of Bonds; Carriers--may, as Lessors, Contract for Total Exemption from Liability for Negligence; Constitutional law--Jurisdiction of Federal Courts to Review Contempt Proceedings in State Court; Contracts--Accord and Satisfaction--Consideration; Criminal Law--Venue--Statutes--Validity; Damages--Conversion; Deeds--Construction--Intent of Parties; Deeds--Seal Essential; Dower--rights of Widow Pending Assignment--Possession of Lands; Eminent domain--Interurban Railways; Evidence--Presumption as to Foreign Law; Fee Simple Estate--Restraints on Alienation; Fraudulent Conveyances--Sales in Bulk--Validity as Between the Parties--Lien for Price; Husband and Wife--Separation Agreements--Validity; Insurance--Fire--Concurrent Insurance; Insurance--Mutual Benefit--Unreasonable Change of By-Laws; Judgment--Res Judicata; Master and Servant--Liability of …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Aliens - Right to Take Land by Descent - Loss of State's Right to Escheat; Bailment - Liability of Incidental Bailee; Bankruptcy - Preferences - Franchise Tax; Bankruptcy - Transfers Required to be Recorded - Preferences; Bills and Notes - Bona Fide Purchaser - Notice of Want of Power in Transferrer; Bills and Notes - Unrestricted Negotiability of Bills of Lading; Constitutional Law - Commerce Clause - Statute Relating to Interstate Carriers as Employers; Constitutional Law - Indeterminate Sentence Law; Courts - Rules of Property - Stare Decisis; Criminal Law - Exclusion of Public from Trials; Criminal Law - Impeachment …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--"Mining" includes Quarrying; Bankruptcy--Persons Entitled to Oppose Discharge; Banks and Banking--Right of Drawer of Check to Stop its Payment; Bills and Notes--Trustees for Benefit of Creditors as Holders in Due course--Pre-Existing Debt Constitutes Value; Building Contracts--Provisions for Extra Work--Powers of Architect; Common Carriers--Delay Co-Operating with Act of God; Contracts--When a Breach on the Part of One party to a Contract Entitles the Other to Rescind; Criminal Law--Former Jeopardy; Damages--Recovery for Gratuitous Services; Deeds--Estate Granted--Conflict Between the Habendum and the Granting Clauses; Equity--Wills--Precatory Trust; Foreign Corporations--Statute Revoking License on Removal of a Cause to Federal Court; Husband and Wife--Purchase by Wife …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Arbitration and Award--By-Laws of Board of Trade--Ousting Courts' Jurisdiction; Bills and Notes--Accommodation Indorsement--Conflict of Laws; Bills and Notes--Material Alteration; Common Carriers--Duty to Notify Passenger of Arrival at His Destination--Must Awaken Sleeping Passenger if His Destination is Known; Constitutional Law--Anti-Trust Laws--Equal Protection of the Laws; Constitutional Law--Insurance--State Statutes Prohibiting Combinations Among Insurance Companies--Do Not Violate Fourteenth Amendment; Constitutional Law--Prosecution by Information due Process of Law; Contracts--Agreement to Employ Only Members of a Certain Union; Contracts--Public Policy--Location of Depots; Corporations--Reduction of Stock--Equitable Relief--Powers of Officers; Corporations--Suit by Stockholders--Refusal of Directors to Sue; Corporations--Suit in Stockholders' Names--Device to Confer Jurisdiction on Federal Courts; …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Banks--Equity--Insolvency--Preference of Creditors; Banks--Special or General Deposit; Constitutional law--Due Process of Law; Constitutional Law--Right of Property; Contract--Liability for Breach in Discharge of a Professor; Corporations--Liability of Directors for Excessive Indebtedness; Criminal Law--Larceny Distinguished from False Pretenses; Criminal Law--Remarks of District Attorney--Appeals to Race Prejudice; Damages--Proper Averment in an Action for Deceit in the Sale of Realty; Easement--Right of Way--Immemorial Custom--Easements Appurtenant; Elections--Constitutionality of Law Changing Date--Holding Over; Evidence--Personal Injury--Physical Examination of Plaintiff; Evidence--Physical Examination of Accused; Evidence--Privileged Communication--County Attorney; Execution--Premature--Collateral Attack; Foreign Corporations--Service of Process on Officer; Homestead--Oral Contract for Conveyance--Specific Performance; Husband and Wife--Liability of Husband for the Support …