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Full-Text Articles in Fourteenth Amendment
Constitutional Law - Due Process - Jurisdiction Of A State To Tax The Exercise Of A Power Of Appointment, Charles J. O'Laughlin
Constitutional Law - Due Process - Jurisdiction Of A State To Tax The Exercise Of A Power Of Appointment, Charles J. O'Laughlin
Michigan Law Review
Decedent's father, a resident of Massachusetts, by his last will created a trust of the residue of his estate, consisting of intangibles, and gave one share to decedent for life, with remainder to whomsoever decedent should appoint by will. The trust was administered in Massachusetts and there was no question as to that state's power to tax. Decedent, a resident of New York, appointed his share to his widow. The New York courts held that although the interest of the decedent fell within the provisions of the New York tax law imposing a tax upon the transfer of the net …
Constitutional Law - Validity Of State Use Tax On Mail Order Sales Of Foreign Corporation, Michigan Law Review
Constitutional Law - Validity Of State Use Tax On Mail Order Sales Of Foreign Corporation, Michigan Law Review
Michigan Law Review
The respondent, a New York corporation licensed to do retail business in Iowa, did a large mail order business there also. Iowa customers sent orders by mail to the company's warehouses located outside that state, and the merchandise was shipped directly to the purchaser. On these mail order sales the company neither collected from its customers, nor paid to the state, the Iowa use tax. The petitioner, chairman of the state tax commission, threatened to cancel the respondent's license as a retailer and its permit to do business in Iowa unless such use tax were paid. Respondent obtained an injunction …
Bankruptcy - Effect Of Discharge - Suspension Of Driver's License For Non-Payment Of Judgment As Conflicting With The Bankruptcy Act, Walter Muller
Bankruptcy - Effect Of Discharge - Suspension Of Driver's License For Non-Payment Of Judgment As Conflicting With The Bankruptcy Act, Walter Muller
Michigan Law Review
Under section 94-b of the New York Vehicle and Traffic Law, as amended in 1936 and 1939, if a judgment entered against a driver for 'damages for injury to person or property remains unpaid for fifteen days, the clerk of the court where the judgment was entered must (but only upon written demand of the judgment creditor) forward a copy thereof to the commissioner of motor vehicles, whose duty it then becomes to suspend the driving license of such judgment debtor; further, section 94-c provides (a) that such suspension shall continue for such part of three years as the judgment …
Constitutional Law-Due Process -Fair Trade Acts, Milton Rabinowitz
Constitutional Law-Due Process -Fair Trade Acts, Milton Rabinowitz
Michigan Law Review
The New York "Fair Trade Act" proclaims price maintenance agreements subservient to the public policy of the state, and renders price cutting by any merchant with knowledge of such an agreement, even though not a party thereto, actionable as unfair competition at the suit of anyone injured thereby. In Doubleday, Doran & Co. v. Macy & Co., the New York court had condemned the enactment as violating the due process clause of the Fourteenth Amendment. Subsequently, the United States Supreme Court, in Old Dearborn Distributing Co. v. Seagram-Distiller Corp., decided the contrary as to the validity of a …
Constitutional Law - Validity Of Statute Abolishing Breach Of Promise Action, Emma Rae Mann
Constitutional Law - Validity Of Statute Abolishing Breach Of Promise Action, Emma Rae Mann
Michigan Law Review
Plaintiff sued for damages for breach of promise to marry and seduction, after the enactment of a New York statute which abolished such causes of action. The court held for the defendant, basing its recognition of the validity of the statute on the ground that the legislature has plenary power to deal with the subject of marriage. Fearon v. Treanor, 272 N. Y. 268, 5 N. E. (2d) 815 (1936).
Administrative Law-Judicial Review-Federal Equity "Powers
Administrative Law-Judicial Review-Federal Equity "Powers
Michigan Law Review
Plaintiff's testator, a resident of New York, died there and at the time of his death owned certain oil paintings on temporary loan to an Art Museum in Pennsylvania, on which the State of Pennsylvania levied an inheritance tax. Plaintiff, executor under a will disposing of the pictures, filed a bill in the Federal District Court for Eastern Pennsylvania to enjoin the defendants, tax officials of Pennsylvania, from attempting to impose or collect the inheritance tax. The bill alleged diversity of citizenship and the requisite jurisdictional amount, and further that the imposition of the tax violated the Fourteenth Amendment, depriving …