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Full-Text Articles in Legal History
Military Habeas Corpus: I, Seymour W. Wurfel
Military Habeas Corpus: I, Seymour W. Wurfel
Michigan Law Review
The mobilization of over twelve million persons into the armed forces in World War II made necessary a vastly expanded resort to court martial proceedings to enforce the criminal law. The trial by military tribunals of civilian employees of the military establishment in overseas areas and of prisoners of war and war crimes defendants added substantially to the number confined by military authority. On January 31, 1950, there remained in federal penal institutions 2508 prisoners serving civilian type felony sentences imposed by military tribunals. Before World War II, legal problems arising from attempts to invoke the remedy of habeas corpus …
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Michigan Law Review
The problems of business taxation are twofold: from the governmental standpoint, the problem is to obtain sufficient revenues at a minimum of cost and with the least resistance; from the business standpoint, the problem is to obtain lighter taxation where possible at a minimum of cost and with the greatest simplicity and uniformity. The excess profits tax has been devised by the economists of the several nations with the object of bolstering national taxing systems in extraordinary periods which demand abnormal revenues. With the advent of the excess profits tax, the desire for simplicity and low cost in taxation was …