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Full-Text Articles in Tax Law

Constitutional Law - Due Process - Notice Required To Validate Tax Foreclosure Of Property Of Known Mental Incompetent, Frank M. Lacey S.Ed. Dec 1956

Constitutional Law - Due Process - Notice Required To Validate Tax Foreclosure Of Property Of Known Mental Incompetent, Frank M. Lacey S.Ed.

Michigan Law Review

On May 8, 1952, the town of Somers instituted an action to foreclose a number of tax liens. One of these was upon the property owned by a person known in the community to be a mental incompetent, but who had not yet been so certified by a court. Notice was given to the incompetent taxpayer in compliance with the statute by mail, posting, and publication. When she failed to answer within the prescribed period, foreclosure was entered and a deed to her property delivered to the town. Five days later she was declared a person of unsound mind, and …


Federal Practice - Statute Of Limitations - An Amendment As Stating A New Cause Of Action Mar 1932

Federal Practice - Statute Of Limitations - An Amendment As Stating A New Cause Of Action

Michigan Law Review

Plaintiff brought his action to recover taxes paid under protest September 21, 1920. The tax was levied under the Revenue Act of 1918 on certain whiskey belonging to the plaintiff and stored in a government warehouse, which it was claimed had been withdrawn for beverage purposes. In his first petition, filed July 26, 1924, the plaintiff alleged that no tax was due because the liquor, while in exclusive control of the government and without fault of the plaintiff, was destroyed by fire. Two amended petitions were filed, one on February 28, 1927, and the other on September 22, 1928, in …


Federal Practice - Class Suits - Community Of Interest Under Federal Equity Rule 38 Feb 1932

Federal Practice - Class Suits - Community Of Interest Under Federal Equity Rule 38

Michigan Law Review

Plaintiff filed suit in a federal court, sitting in equity, in behalf of himself and others, to enjoin the collection of an illegal tax imposed by North Carolina upon peddlers of foreign fruit within that state. He alleged that 400 others were similarly situated and that over 100 of them had contributed to the expense of the litigation. Held, the individual legal remedy available under state statute was inadequate in view of the multiplicity of suits it necessitated, and the plaintiff was entitled under Federal Equity Rule 38 (post) to bring a class suit to enjoin the collection of …


Note And Comment, Sigmund W. David, Newton K. Fox, Harold R. Curtis, Aquilla C. Lewis, Albert R. Dilley Jun 1912

Note And Comment, Sigmund W. David, Newton K. Fox, Harold R. Curtis, Aquilla C. Lewis, Albert R. Dilley

Michigan Law Review

Civil Liability for False Testimony; Review by the Courts of the Decisions of the Land Department; Right of One Partner to Sue His Co-Partners in Conversion; Does a Tax Deed, Void on it Face, Give Color of Title; Interference With Employment by Trade Union;