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Articles 1 - 30 of 42
Full-Text Articles in Securities Law
Constitutional Law - Due Process - Retroactive Application Of Uniform Principal And Income Act, Thomas E. Kauper S.Ed.
Constitutional Law - Due Process - Retroactive Application Of Uniform Principal And Income Act, Thomas E. Kauper S.Ed.
Michigan Law Review
The trustee of a trust created prior to the 1957 enactment of the Uniform Principal and Income Act petitioned for instructions as to whether a stock dividend received by it subsequent to the passage of the act should be allocated to principal or income. The Uniform Act provides a rule for the treatment of stock dividends contrary to the judicial rule previously adopted in Wisconsin, and is expressly made applicable to trusts existing on its date of enactment. The county court, finding the act could not be constitutionally applied to trusts created prior to its enactment, ordered the allocation of …
Taxation - Federal Income Tax - Corporate Accumulations, Stock Dividends And The "Preferred Stock Bail-Out," And Taxability Of The Corporation Upon The Distribution Of "Inventory Assets" Under The Internal Revenue Code Of 1954, Alice Austin S.Ed.
Michigan Law Review
It is the purpose of this discussion to indicate, with respect to corporate accumulations and distributions, some of the major interpretative problems existing under the 1939 code which Congress has failed to resolve, as well as some of the major interpretative difficulties which arise for the first time under the 1954 code.
Corporations - Sale Of Assets As A Means Of Avoiding State Constitutional Limitation On Corporate Life, Judson M. Werbelow
Corporations - Sale Of Assets As A Means Of Avoiding State Constitutional Limitation On Corporate Life, Judson M. Werbelow
Michigan Law Review
Defendant, a Michigan corporation, was incorporated in 1923 for a term of thirty years, the maximum term permitted by the Michigan constitution. Shortly before this thirty-year term was to expire, majority and minority stockholders engaged in unsuccessful negotiations, each group attempting to purchase the other's interest in the corporation. A special stockholders' meeting was then called to consider a proposed renewal of the corporate term. This proposal failed to gamer the vote of two-thirds of the outstanding shares which was required for approval. The attorneys representing the majority shareholders proceeded to organize a dummy corporation, which in tum offered the …
Constitutional Law-Taxation-Gross Receipts Taxes In Relation To Interstate Commerce-Freeman V. Hewit, Irving Slifkin S.Ed.
Constitutional Law-Taxation-Gross Receipts Taxes In Relation To Interstate Commerce-Freeman V. Hewit, Irving Slifkin S.Ed.
Michigan Law Review
The scope of state taxation of interstate commerce has been redefined in two recent Supreme Court cases involving the application of state gross receipts taxes. In Freeman v. Hewit and Joseph v. Carter and Weekes Stevedoring Co., the Court discarded the cumulative burdens test, which for the past eight years had served as the basis for determining the extent of state taxation of interstate commerce, and readopted the direct and indirect burden test.
Constitutional Law-Public Utility Holding Company Act--Validity Of Holding Company "Death Sentence" Clause, John A. Huston
Constitutional Law-Public Utility Holding Company Act--Validity Of Holding Company "Death Sentence" Clause, John A. Huston
Michigan Law Review
Petitioner was the topmost holding company in a public utility holding company system which included eighty subsidiaries and served three million customers in seventeen states. By provision of section 11 (b) (1) of the Public Utility Holding Company Act of 1935, the Securities and Exchange Commission was empowered to limit the operations of a holding company registered with it under the act to "a single integrated public utility system." Acting under this authority, the commission ordered petitioner, a registered company, to divest itself of all its subsidiary holdings excepting certain interests regarded by the commission as a single integrated system …
Taxation - Income Taxation Of Stock Dividends, Wallace Mendelson
Taxation - Income Taxation Of Stock Dividends, Wallace Mendelson
Michigan Law Review
In 1929 a stock dividend was paid to the holders of common stock in preferred stock of the dividend paying corporation, which had both common and preferred stock outstanding at the time the stock dividend was declared and paid. The taxpayer, as a holder of common stock, received his pro rata share of the dividend and subsequently within the same taxable year sold the preferred stock which he had so received as a dividend. Held, that under the Revenue Act of 1928, (1) the receipt of the stock dividend was not a taxable occasion, and ( 2) the basis …
Constitutional Law-Securities Act Of 1933-Right Of Registrant To Withdraw Registration Statement Filed With Commission
Michigan Law Review
Petitioner filed a registration statement with the Securities Exchange Commission covering a proposed issue of securities. After examining the statement, the commission concluded that it contained false and misleading information concerning certain material facts, and thereupon instituted a proceeding to compel petitioner to appear and answer certain questions pertinent to the papers filed. At the hearing, petitioner sought to withdraw the registration statement but was denied permission to do so. Upon application of the Securities Exchange Commission to the district court, an order was granted compelling petitioner to appear and answer the questions. On appeal to the Supreme Court of …
Constitutional Law-Service Of Process-Jurisdiction Over Non-Resident Acquired By Service Upon Resident Agent, Maurice S. Culp
Constitutional Law-Service Of Process-Jurisdiction Over Non-Resident Acquired By Service Upon Resident Agent, Maurice S. Culp
Michigan Law Review
Henry L. Doherty, a non-resident of the State of Iowa, did business within the state under the name of Henry L. Doherty & Co., with a district manager in charge of the office at Des Moines. Under the manager were clerks and salesmen engaged in the business of selling securities. One of these salesmen made an illegal sale to Goodman, and for damages resulting from the transaction Goodman brought suit in 1931, serving in the regular manner in accordance with the provisions of section 11079 of the Iowa Code the district agent at the Des Moines office. Doherty appeared specially …
Constitutional Law - Power To Enact Federal Securities Act Of 1933
Constitutional Law - Power To Enact Federal Securities Act Of 1933
Michigan Law Review
The scope and implications of the Securities Act of 1933 have been set out in a recent issue of this Review. Broadly, the Act regulates the issue and sale of securities by requiring registration thereof with the Federal Trade Commission, by specifying certain data to be included in prospectuses relating to such securities, and by imposing sanctions in the form of penal and civil liabilities. The Act purports to be an exercise of the Congressional power "to regulate . . . commerce among the several states" and "to establish post offices and post roads." Various constitutional questions are involved but …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Recent Important Decisions
Michigan Law Review
Bankruptcy - Judgment for Breach of Promis, Aggravated by Seduction, Not Dischargeable - Petitioner 'had secured a judgment against the bankrupt for the breach of a promise to marry, seduction under such promise having been pleaded in aggravation of damages; the common law rule prevails in New York and a woman may not maintain an action for her own seduction. The District Court (196 Fed. 571), viewing this as a judgment grounded solely in contract, and not in tort as "for -will-ful and malicious injury to the person or property of another," or for "seduction of an unmarried female," held …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Animals--Abuse--Malice Toward the Owner; Assault and Battery--Apparent Ability; Bankruptcy--marshaling Assets of Partnership and of Constituent Firm; Banks and Banking--Checks--Fictitious Payee; Bills and Notes--Bona Fide Holder; Carrier--duty to Protect Passengers; Constitutional law--Division of Powers--Infringement on Executive; Constitutional law--Eminent Domain--Supersedure of Ordinance of 1787; Constitutional law--Special Legislation--Automobiles; Corporations--Issue of Stock--Corporation of Two States; Courts--Jurisdiction--Damage to Real Property Without the State--Negligence; Damage--Personal Injuries Contributing to Disease; Deeds--Assignment o fright of Entry Between Heirs; Deeds--Restrictive Covenant--"building" Defined; Equity--Infringement of Trade Marks--"Clean Hands"--Husband and Wife--Estate by Entirety--Conveyance of Husband's Interest; Judgment--Effect of the Transcript of a Justice's Judgement Filed in the District Court; Judgment--Estoppel--Homestead; Marriage--What …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Adverse Possession--Hostile Character--Possession Under Executory Contract for Sale; Bills and Notes--Bona Fide Purchase--Effect of Taking After Maturity; Bills and Notes--Bona Fide Purchase--Payment of Forged Check--Recovery of Payment; Bills and Notes--Invalidity of Note--Recovery Upon Original Consideration; Constitutional law--Due Process of Law--Situs of Ship for Purposes of Taxation; contracts--Sufficiency of Typewritten Signature; Copyright--Moving Pictures as Dramatization of Book; Corporations--Stockholder's Meetings--Effect of Withdrawal of Stockholders; Courts--The New Commerce Court--Jurisdiction--First Decision; Covenants Running with the Land--Building Restrictions; Damages--Excessiveness--Personal Injuries--Remittitur; Dead Bodies--Burial Determination of Place; Easements--Merger--Use by Owner of Servient Estate--Adverse Possession; Homicide--Burden of Proof When Insanity is a Defense; Intoxicating Liquors--Illegal Sale--"Dispensing"; Judgment--Collateral Attack--Defective …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Attachment--Power of Notary Public to Take Affidavit Where He is an Attorney for One of the Parties; Bankruptcy--Effect of Discharge--Res Adjudicate; Bills and Notes--Presentment and Demand by Telephone; Constitutional Law--Commerce--State Regulation of Interstate Telegrams; Constitutional Law--community Property--Alienation Without Consent of Wife; Corporations--Criminal Responsibility--Imputation of Intent and Knowledge; Corporations--Dividends--Compulsory Declaration; Corporations--Stockholder's Right to Examine Books--Motive; Easements--Grants for Pipe Lines--Rights Acquired--Telephone Line; Evidence--Character of Disbarment Proceedings--Use of Deposition; Evidence--Uncorroborated Testimony of an Accomplice; Fraudulent Conveyances--Voluntary Conveyances--Solvency and Insolvency of Grantor; Homestead--When Liable for Debts; Husband and Wife--Exception to Presumption of Coercion--House of Ill Fame; Injunction--Action on Note by Attorney Against Client--Remedy at …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Accident Insurance--Accident or Disease; Antenuptial Contract; Waiver of Performance; Bankruptcy--Arrest of Bankrupt--Exemption from Arrest; Bankruptcy--Effect upon a Surety of Bankrupt's Discharge; Charities--Validity--Certainty as to Purpose of the Gift; Constitutional Law--Equal Protectin of the Laws--Abrogation of Fellow-Servant Rule; Constitutional Law--Equal Protection of the Laws--Permit to Woman Pharmacist to Sell Liquors; Constracts--Public Policy; Corporations--Injury to Minority Stockholders--Remedy by Injunction; Corporations--Nature of a Corporation--Franchises; Deeds--Specific Performance of a Condition Subsequent; Elections--Primary Elections--Failure of Nominee to File Expense Account; Evidence--Parol Testimony--Admissibility; Husband and Wife--Personal Torts Between; Husband and Wife--Subrogation of Wife to Rights of Creditors for Necessaries; Inn-Keepers--Liability for Goods of Guest--Termination of Liability; …
Note And Comment, Henry M. Bates, Edson R. Sunderland, Harry W. Isenberg, James H. Brewster
Note And Comment, Henry M. Bates, Edson R. Sunderland, Harry W. Isenberg, James H. Brewster
Michigan Law Review
The Right of Privacy at Common Law; Limitation of a Carrier's Liability for Negligence; Validity of Corporate By-Law Vesting in Directors the Discretionary Power of Denying Stockholders the Right to Examine the Corporate Books; A Single Action of Successive Actions for a Nuisance; Status of One Holding Office Under an Unconstitutional Statute; Two Recent Decisions Preventing the Presbyterian Re-Union
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--Corporation "Engaged Principally in Manufacturing"; Bankruptcy--Invalidity of Liens for Want of Record; Bills and Notes--Effect of Agreement to Pay Attorney's Fees on Negotiability; Boundaries--Street--Riparian Rights; Carriers--Negligent Delay of Passenger--Liability; Constitutional Law--Due Process of Law--Banking--Guaranty Fund; Constitutional Law--Vested rights--rights in Navigable and Non-Navigable Waters; Contracts--Performance of Building Contract; Corporations--Capital Stock--Trust Fund--Right of Bank to Purchase its own Stock; Corporations--Ownership of Stock--Unlawful Pledge--Rights of Pledgee; Damage--Breach of Covenant Against Incumbrances--Though Incumbrance Removed Nominal Damages Recoverable; Divorce--Grounds--Extreme Cruelty--Malicious Charges; Dower--Right to Dower--Divorce--Interlocutory Decree; Evidence--difference Between Burden of Proof and burden of Evidence; Evidence--Proof of Death--Privileged Communications Between Husband and Wife; Homestead--Fraudulent Conveyance--Right of …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Adjoining Landowners--Excavations--"Contiguous" Structures; Aliens--Naturalization--Persons of Japanese Race--"White Persons"; Bankruptcy--Suit by Trustee--Recovery of Property Transferred by Bankrupt; Carriers--Duty to Person Riding on Engine; Carriers--Through Contract--Liability of Connecting Carriers; Color of Title as Extending Possession of Adverse Claimant--Deed to Claimant's Vendor; Constitutional Law--Due Process of Law--White and Negro Pupils; Constitutional Law--Interstate Commerce--Power of Congress to Regulate; Constitutional Law--Secret Societies--Unauthorized Wearing of Badges; Conversion--Time of Conversion--Pledges--Assertion of Title; Corporations--Stockholder's Liability--Enforcement in Other States; Damages--For Interference with Employment--Mental Suffering an Element; Dedication--Acceptance--Ordinance Fixing Grade; Deed--Acknowledgement Taken by Officer and Stockholder of Corporation Grantor; Deeds--Building Restriction--"Front Property Line" of Corner Lot; Deeds--Restrictive Covenant--Electric Light Station …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--Jurisdiction--Appointment of Referee; Carriers--Liability for Baggage--Proximate Cause; Constitutional Law--Impairing Obligation of Contract; Constitutional Law--Police Power--Regulation of Liquor Traffic; Contract of Sale--Written Contract--Alteration by Parol; Corporations--Existence Apart from Stockholders--Corporation Composed of Negroes Not a "Colored" Person; Corporations--Transfer of Shares--Bona Fide Purchasers--Estoppel; Damages--Measure for Wrongful Levy and Detention; Deeds--Distinguished from Wills--Power of Disposition Reserved; Deeds--Reservation of Right of Action for Damages--Liability of Subsequent Vendee; Descent and Distribution--Murderer's Right to Take His Statutory Share of His Victim's Estate; Divorce--Abandonment--Insanity of Deserting Spouse; Easements--Construction--Automobiles as Carriages; Elections--Irregularities in Ballots; Evidence--Admissions of a Trustee Against the Cestui Que Trust; Evidence--Judicial Notice of Foreign Law; Homestead--Mortgage …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Acknowledgement--Persons Entitled to Take--Officer and Stock-Holder of Corporation; Agency--Brokers--contract of Employment--Middleman--When Commissions are Earned; Bankruptcy--Discharge--Vacation; Bankruptcy--Jurisdiction--Summary Proceeding; Bills and Notes--Liability of Infant on note Given for Necessaries--Misrepresentation of Age; Carriers--Passenger's Signature to Excursion Ticket; Constitutional Law--Eleventh Amendment--Jurisdiction of Federal Circuit Court--Penalty for Disobeying Rate Legislation; Constitutional Law--State Taxation--Property in Transit; Corporations--Franchise and License Distinguished; Damages--Liquidated Damages--Discounts; Death by Wrongful Act--Statute--Construction--Death Outside the State--Right to Sue; Deeds--Adverse Possession--Color of Title; Evidence--Admissions in Pleadings; Evidence--Best Evidence; Evidence--Works on History as Evidence; Extortion--Indictment--Sufficiency; Imprisonment for Debt--Solitary Confinement; Injunction--Scope of Order Restraining Strike; Insane Persons--Conveyances--Avoidance--Ejectment; Insurance--Rescission of Contract--Action for--Interest of Beneficiaries; Interstate Commerce--Regulation of, …
Recent Important Decisions, Michigan Law Reviw
Recent Important Decisions, Michigan Law Reviw
Michigan Law Review
Adverse Possession--Property Subject to Highways; Agency--Brokers--Commissions--When Earned; Bankruptcy--Acts of Bankruptcy--Payment with Intent to Prefer a Creditor; Bankruptcy--Jurisdiction of Court--Suits Between Trustee and Claimants of Property--Suites Against Trustee; Bills and Notes--Nonnegotiable Notes--Liability of Indorser; Bonds--Joint Stock Association--Negotiability; Carriers--Free Transportation as a Penalty; Carriers--Waiver of Stipulations as to Suits; Constitutional Law--Due Process of Law--Indeterminate Sentence Law; Constitutional Law--corporations--Foreign Corporations--Exclusion For Removal of Cause to Federal Courts; Constitutional law--Powers of Constitutional Convention; Criminal Law--Capital Offense--Bail--When Granted; Criminal Law--Murder--Elements of Murder; Damages--Action by Husband for Loss of Wife's Services; Damages--Failure to Deliver Telegram--Mental Suffering--Near Relative; Deeds--Joiner of Infant Husband; Divorce--Temporary Alimony and Counsel Fees--Appeal--Decisions …
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
Bankruptcy--Assignment--Validity--Possession of Res.; Carriers--Assaults by Employees on Passengers; Constitutional Law--Judicial Powers--Legislative Action of City Council Not Enjoined; Constitutional Law--Privileges and Immunities; Constitutional Law--Taxation of Imports; Contracts--Accord and Satisfaction--Consideration; Corporations--Liability of Bondholders on "Bonus Stock"; Covenants--Creation by Acceptance of Deed Poll; Criminal Law--Habeas Corpus--Want of Jurisdiction; Damages--For Wrongful Cutting of Timber--Value of the Manufactured Lumber; Evidence--Admissions of a Tenant in Common; Evidence--Effect of Plaintiff's Refusal to Submit to Physical Examination; Equity--Laches; foreign Corporations--What Constitutes "doing Business" in the State--Restrictions on State in Case of Interstate Commerce; Injunction--Suspension of Operative Force Pending Appeal; Judgment--conclusiveness--Matters Concluded; Judgment--foreign Judgment--Enforcement; Landlord and Tenant--Trade Fixtures--Right of …
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
Admiralty--Liability of Public Corporation for Tort; Bankruptcy--bills and Notes--discharge of Indorser; Bankruptcy--Title to Stock Held by Stockholders; Bills and Notes--Renewal of Void Note--Moral Obligation Not a Good Consideration; Bills and Notes--Renewal of Void Note--Moral Obligation Sufficient Consideration; Carriers--contributory Negligence--Protruding Arms of Passengers; Carriers--Contributory Negligence--Protruding Arms of Passengers; Constitutional law--foreign Corporations--Service of Summons on the Auditor of State--Due Process of Law; Contract to Devise--Parol Evidence to vary Consideration Expressed in a Deed; Corporations--application for Shares--Contracts; Easements--Way of Necessity--Relation of Parties; Equity--Jurisdiction--Bills of Peace; Executors and Administrators--Allowance to Surviving Children--Stepchildren; Garnishment--Proceeds form Sale of Homestead Exempt; Garnishment--Waiver of Defect in Writ; Homestead--conveyance--Joinder …
Note And Comment, Harry B. Hutchins, Ralph W. Aigler, Fabian B. Dodds, Justice Wilson
Note And Comment, Harry B. Hutchins, Ralph W. Aigler, Fabian B. Dodds, Justice Wilson
Michigan Law Review
What is the Practice of Medicine?; A Home Rule Charter and the Constitution; Recent Decisions on Trade-Marks and Unfair Trade; Liability of Anomalous or Irregular Indorser; Treatise Part of the Supreme Law of the Land;
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Attorney and Client--Unnecessary Services--Compensation; Bankruptcy--Title to Bankrupt's Property; Banks and Banking--Checks--Appropriation of Deposit--Garnishment; Chattel Mortgages--Retention of Possession and Power of Sale by Mortgagor--Fraud; Civil Rights--Power of Congress to Protect Against Individual Interference; Common Carriers--Limitation of Liability--Agreed Valuation; Constitutional Law--Delegation of Legislative Power--Regulations of Executive Departments; Constitutional Law--Regulation of Child Labor; Contracts--Mutuality--Consideration; Contracts--Restraint of Trade; Corporations--Misuse of Funds--Right of Stockholder to Sue; Corporations--Preferred Stock--Priorities--Cumulative Dividends; Covenants--Knowledge by the Grantee of Incumbrance; Criminal Law--conviction of Lesser Offense as Acquittal of Graver Offense--Former Jeopardy--Remanding Cause for Sentence; Damages--Mental Anguish--Undelivered Telegram; Deeds--Exceptions--Reservations--Abandonment of Right of Way--Reversion--Effect; Eminent Domain--Cemeteries; Evidence--Privileged Communications--Attorney and Client; Evidence--Res Gestae--Spontaneous …