Open Access. Powered by Scholars. Published by Universities.®
- Discipline
Articles 1 - 4 of 4
Full-Text Articles in Jurisprudence
Congress Or The Courts As Final Arbiter In Tax Disputes?, William J. Bowe
Congress Or The Courts As Final Arbiter In Tax Disputes?, William J. Bowe
Vanderbilt Law Review
During the last two years the Supreme Court of the United States has handed down only five income tax opinions. The box score stands four for the Government, one for the taxpayer. None of the cases involved modifications in fundamental concepts of tax law or resulted in major policy changes in the administration of the fiscal system. The record for the taxpayer is far more impressive in the Congress than it is in the courts. As will be pointed out later Congress rather than the Supreme Court is tending to become the final arbiter in tax disputes. Problems that were …
The Moral Element In Supreme Court Decisions, Samuel E. Stumpf
The Moral Element In Supreme Court Decisions, Samuel E. Stumpf
Vanderbilt Law Review
Does the United States Supreme Court decide cases on the basis of moral and ethical value judgments? Such a question may reveal a misunderstanding of the nature of law as well as the nature of the judicial process. Moreover, to expect the Court to roam in the field of morals may indicate a failure to take into account the limitations placed upon the Court both by our federal system and by the division of powers. Indeed, a reading of the Supreme Court decisions for the past twenty years reveals a manful resistance on the part of the judges to intrude …
The Role Of The Privy Council In Judicial Review Of The Canadian Constitution--A Post-Script, Edward Mcwhinney
The Role Of The Privy Council In Judicial Review Of The Canadian Constitution--A Post-Script, Edward Mcwhinney
Vanderbilt Law Review
In its Preamble, the Constitution of Canada speaks of the desire of the Provinces of Canada to be "federally united into one Dominion under the Crown of the United Kingdom of Great Britain and Ireland, with a Constitution similar in principle to that of the United Kingdom." Historically, then, the Constitution of Canada like the Constitution of the United States, stems from a compact between a number of different territorial units: the Provinces of Lower Canada (Quebec), Upper Canada (Ontario), and the two eastern maritime Provinces of Nova Scotia and New Brtnswick, joined together in 1867 to form the new …
State Statutes And The Full Faith And Credit Clause -- Hughes V. Fetter, Jay A. Hanover
State Statutes And The Full Faith And Credit Clause -- Hughes V. Fetter, Jay A. Hanover
Vanderbilt Law Review
The full faith and credit clause of the Constitution' has commonly been regarded as concerned only with the enforcement of foreign judgments between the states of the Union. The numerous cases which have come before the Supreme Court have dealt almost exclusively with the "judicial Proceedings" phrase of the clause, while the words "public Acts" and "Records" have been, for the most part, left untapped as a source of decisional law. It has only been in recent years that the Supreme Court has broadened its approach by applying the full faith and credit clause to the legislative acts of the …