Digital Commons Network^™

Income Tax--Recovered Property Previously Deducted Included In Gross Income In Year Of Recovery--Alice Phelan Sullivan Corp. V. United States, Michigan Law Review

Michigan Law Review

In 1989 and 1940 the corporate taxpayer claimed as charitable deductions the value of two parcels of realty which it had donated to a charitable organization subject to the condition that they be used solely for religious or educational purposes. Having decided not to use the gifts in the manner specified, the donee reconveyed them to the taxpayer in 1957. The taxpayer failed to reflect this recovery in its gross income for that year. The Commissioner of Internal Revenue, however, determined that under section 111 of the 1954 Internal Revenue Code (Code) the taxpayer's gross income reported in its 1957 …

Legal Aid--Lay Control And Organizational Complexity Render Oeo Legal Service Program Unacceptable To New York Court--In Re Community Action For Legal Services, Inc., Michigan Law Review

Michigan Law Review

The Office of Economic Opportunity (OEO) and the New York City Council Against Poverty approved the organization and the OEO funding of three legal service corporations as part of a comprehensive program to provide legal assistance to New York City's poor. According to the plan, the first corporation, Community Action for Legal Services, Inc. (CALS), was to approve proposed plans for setting up and operating neighborhood law offices with OEO funds and then to supervise and coordinate the agencies that sought to put those plans into operation. These agencies, operating as delegates of CALS, and under subcontracts with it, were …

Vol. 22, No. 10, November 17, 1967, University Of Michigan Law School

Res Gestae

•Vietnam Panel Stirs Controversy •Dean Proffitt Leaves for Sabbatical •November/December Res Gestae •Legal Aid Social Note •Report from the Board •Weekender •Sports

Vol. 22, No. 8, November 3, 1967, University Of Michigan Law School

Res Gestae

•Second Term Registration •Law Club Board of Governors •Beer Blast - Saturday •Defense Attorneys Seminar •Legal Aid Appearances •International Law Speaker •Trivia •Report from the Board •Student Bookstore •Board Meeting Agenda •Weekly Puzzle •Weekender •Sports

Public Control Of Land Subdivision In Michigan: Description And Critique, Roger A. Cunningham

Michigan Law Review

Michigan seems to be unique in having three separate subdivision control statutes. The Plat Act of 1929, like the Subdivision Control Act of 1967 which will soon replace it, is largely mandatory, prescribing standards and procedures required in all cases of land subdivision (as defined in the statute), whether the municipality in which the land is located has a planning commission or not. The Municipal Planning Act, on the other hand, is simply an enabling act, permissive both with respect to establishment of a planning commission and with respect to the exercise by that commission, once established, of the power …

The Antidumping Act And The Future Of East-West Trade, Peter Buck Feller

Michigan Law Review

Because of the peculiarities of price formation in Communist countries, both with regard to export commodities and those intended for domestic consumption, the applicability of traditional antidumping concepts to communist price discrimination, and the usefulness of the Antidumping Act of 1921 in coping with it, are questions which should be examined and resolved before moves toward freer trade between East and West reach full stride. The essence of the problem was captured in a 1963 statement by the then Senator Humphrey: "The present act is ineffective in preventing dumping from communist countries, which can control their home prices by state …

Evidence--Medical Treatises To Be Admitted As Direct Evidence In Wisconsin--Lewandowski V. Preferred Risk Mutual Ins. Co., Michigan Law Review

Michigan Law Review

Defendant's attorney in a personal injury action sought on cross-examination to impeach plaintiff's physician regarding his determination of the degree of plaintiff's disability by referring to the medical standards set forth in the American Medical Association's Guide to the Evaluation of Permanent Impairment--The Extremities and Back. Pointing to the physician's testimony that he had not relied on the Guide in making his evaluation, the trial court sustained plaintiff's objection that such cross-examination was not permissible. On appeal, the Wisconsin Supreme Court held that the trial court was correct in sustaining the objection in accordance with the established rule that it …

Vol. 22, No. 2, September 22, 1967, University Of Michigan Law School

Res Gestae

•Seventeenth Annual Thomas M. Cooley Lectures Begin Next Week •Journal of Legal Reform •Civil Rights Research Council •Student Files •American Law Student Association Becomes Student Division of ABA •Report from the Board •Weekly Puzzle •Weekender •Sports

Labor Law-Arbitration And Award-Judicial Review Of Labor Arbitration Awards Which Rely On The Practices Of The Parties, Michigan Law Review

Michigan Law Review

Modem collective bargaining agreements typically provide for private arbitration as the means of resolving disputes between employees and management over the interpretation and application of the agreement. In the event the arbitrator's decision is challenged in court by the adversely-affected party, the question of how much judicial deference should be given to the private ruling becomes of some importance. The Supreme Court has set out guidelines which purport to define the proper role of courts in such disputes-that role being for the most part one of judicial deference to arbitrator's decisions. Nevertheless, the appropriate scope of judicial review remains unclear. …

Recent Books, Michigan Law Review

Michigan Law Review

A List of Books Received by Michigan Law Review

Investment Advice And The Fraud Rules, Robert N. Leavell

Michigan Law Review

Every day thousands of Americans are assaulted by mail, telephone, and personal contact with advice on how to invest their money for capital gains, often with dazzling reminders of the opportunity for great profits. If the advice is good, they may indeed one day have their treasure ship which will send their children to college or provide a round-the-world trip after retirement. If the advice is bad, they will of course learn by experience. But many of them will have to apply their lesson to a second inheritance or twenty years' savings. The quality of investment advice is therefore a …

Antitrust-Patents-Licenses-Regulation Of Patent License Royalty Rates Under The Antitrust Laws, Michigan Law Review

Michigan Law Review

Neither the Constitution nor federal legislation defines a patentee's licensing rights; consequently, it has devolved upon the courts to control patent marketing practices. A patentee is entitled to a limited monopoly on his invention, and proper use of this grant is not a violation of any law regulating trade practices. Yet licensing affords an opportunity to enlarge the scope of this monopoly, and courts using various rationales have declared illegal different forms of patent licensing arrangements found to be outside the protective coverage of the patent grant. Until recently, however, the courts have not dealt with the problem of whether …

Antitrust-Limitation Of Actions-Clayton Act Statute Of Limitations Tolled On Treble Damage Suits Against Non-Government Defendant Co-Conspirators-- Michigan V. Morton Salt Co., Michigan Law Review

Michigan Law Review

Plaintiffs, several states and smaller governmental units, filed related antitrust treble damage claims against ten rock salt companies that had allegedly conspired to fix prices. These private actions were instituted subsequent to civil and criminal antitrust proceedings brought by the federal government in which four of the ten companies had been named as defendants and five designated as co-conspirators but not prosecuted. Section 5(b) of the Clayton Act provides that when such actions are brought by the government, "the running of the statute of limitations in respect of every private right of action arising under said laws and based in …

Periodical Index, Michigan Law Review

Michigan Law Review

Subject Index of Articles and Comments Appearing in Leading Law Reviews

Quad Briefs, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

Postgraduate program aided by Humphrey gift; Fall I.L.S. conference is successful; Legal Aid Clinic helps indigents;

Collective Bargaining And The Antitrust Laws, Theodore J. St. Antoine

Law Quadrangle (formerly Law Quad Notes)

Excerpts from a speech given at the 19th Annual Meeting of the Industrial Relations Research Association in San Francisco, December 28, 1966

A central aim of the antitrust laws is the promotion of competition. A central aim of collective bargaining is the elimination of competition - according to classical trade union theory, the elimination of wage competition among all employees doing the same job in the same industry. Given these disparate aims, the antitrust laws and collective bargaining will also inevitably tend to clash. To harmonize them, the type of competition which the law is intended to foster must be …

Falk & Mendlovitz: The Strategy Of World Order, Rosalyn Higgins

Michigan Law Review

A Review of The Strategy of World Order. 4 vols Edited by Richard A. Falk and Saul H. Mendlovitz

Hawley: The New Deal And The Monopoly Problem, Arthur D. Austin

Michigan Law Review

A Review of The New Deal and the Monopoly Problem By E. W. Hawley

Vol. 21, No. 8, March 7, 1967, University Of Michigan Law School

Res Gestae

•Law Club Elections Thursday - Statements of the Candidates on P. 2 •Spectator's Guide to Tomorrow's Campbell Competition Finals •Statements of the Candidates •Eighteenth Advocacy Institute March 10-11 •Phi Alpha Delta Sponsors Panel Discussion Sessions March 18, Student-Faculty Liaison Committee has First Meeting •Letters to the Editor •Weekender

Reformation And The Parol Evidence Rule, George E. Palmer

Michigan Law Review

The parol evidence rule of itself is never an obstacle to reformation, provided there is satisfactory evidence of a mistake in integration. If the parties intend to express the terms of a transaction in a writing, which is then to be looked to as the sole repository of those terms, the longstanding tradition of the law courts, described as the parol evidence rule, has been that the writing is controlling. If through mistake the writing failed to express correctly what the parties meant to express, the law courts still regarded the written word as decisive, but it has been recognized …

Slumlordism As A Tort, Joseph L. Sax, Fred J. Hiestand

Michigan Law Review

The war against poverty has been fought with rather more vigor than its initiators contemplated. Thus far, however, the major engagements have taken place in the streets of Watts and Chicago, which is not quite what they had in mind. Some, who think it odd that as we pass more laws we get more lawlessness, will perhaps content themselves by observing that the feeding hand is always bitten. Those less easily satisfied have begun to see the need for adopting some legal solutions as far reaching as the problems they are designed to abate; the following article is addressed to …

Sec Enforcement Of The Rule I0b-5 Duty To Disclose Material Information-Remedies And The Texas Gulf Sulphur Case, Edmund B. Frost

Michigan Law Review

On April 16, 1964, the Texas Gulf Sulphur Company announced one of the most significant mineral discoveries of the twentieth century-a major copper and zinc deposit near Timmins, Ontario, found by means of geophysical exploration and exploratory drilling. Unusual market activity prior to this announcement prompted a Securities Exchange Commission (SEC) investigation of insider stock transactions. In April 1965, the SEC brought suit against a group of Texas Gulf insiders, alleging that their purchase of stock on national exchanges before the disclosure of the information concerning the Timmins strike constituted a violation of section 10(b) of the Securities Exchange Act …

Bankruptcy Preferences-Secured Transactions-Security Interest In After-Acquired Property Is Voidable Preference If Received Within Four Months Of Bankruptcy-In Re Portland Newspaper Publishing Co., Michigan Law Review

Michigan Law Review

In an effort to provide employment for several hundred workers who had lost their jobs in an unsuccessful strike against Portland's two largest newspapers, the local printers' unions and several civic leaders organized the Portland Reporter Publishing Co. (Reporter) to publish a rival newspaper. The unions also formed the Rose City Development Co. (Rose City), which leased facilities and equipment to Reporter and subsequently made several emergency operating loans to it. These loans were secured by an agreement designating as collateral all of Reporter's previously unsecured accounts receivable, both present and after-accruing. This type of agreement -securing after-acquired property of …

Establishment Of Bargaining Rights Without An Nlrb Election, Howard Lesnick

Michigan Law Review

Those who have become accustomed to keep one ear cocked for the five-part harmony relentlessly ground out by the mimeograph machines at NLRB headquarters on Pennsylvania Avenue-those whom one may call professional Board-watchers-have doubtless noticed how fashions come and go in the subjects of NLRB litigation. It is as if the interest of litigants as easily wanes as does that of the reader of opinions, for there is a fairly regular succession of themes, each to be developed for a time until, as though by common consent, attention swings toward a different problem entirely. The wave of the present, I …

A Divided Country In Foreign Courts-Recent Litigation Involving Germany's Legal Status And The Zeiss Stiftung, Herbert L. Bernstein

Michigan Law Review

The partition of countries in the wake of the second World War accounts for two Asian battlefields: Korea and Viet Nam. In Europe, where a dividing line was drawn through Germany, military hostilities have been avoided thus far. Instead, the controversies originating from that line are fought out at the conference table, through public and private media of communication, and in the courthouses.

Federal Rules Of Civil Procedure-Rule 19 And Indispensable Parties, Michigan Law Review

Michigan Law Review

The reformulation of compulsory joinder rules, urged by commentators for a decade, has been realized with the 1966 amendment to rule 19 of the Federal Rules of Civil Procedure. Prior to the amendment, courts consistently held that the absence from the lawsuit of persons who were "indispensable" deprived the court of power to adjudicate the action. The amendment to rule 19 is an effort to establish a methodology which requires a practical consideration of the factual situation at hand when determining the propriety of permitting a case to continue even though certain parties are not joined. A brief look at …

Inter Vivos Trusts-Potential Beneficiary's Right To Compel Trustee To Render A Formal Accounting And Disclose Information, Michigan Law Review

Michigan Law Review

In recent years the inter vivos or living trust has become a popular method of disposing of property and in the future its use is likely to be even more widespread. Consequently, it has become increasingly important that the law governing such dispositions be both unequivocal and just. Unfortunately, in at least one situation this is not the case: When a person, believing himself to be a potential beneficiary of an inter vivos trust, seeks to compel the trustee to render a formal accounting or disclose information concerning the extent of his interest, he will find the law ambiguous and …

Vol. 21, No. 2, January 26, 1967, University Of Michigan Law School

Res Gestae

•Board Providing Free Beer for Sunday Party at Bimbo's •UM Lawyers Vie for City Council Posts •From the Placement Office •Report from the Board •Statistical Breakdown of the Freshman Class •Freddie the Cop Still Taking Pot-Shots at the Court •Language Lunches •Announcements •Weekender •Sports

The Drinking Driver: What Legal Controls?, Roger C. Cramton

Law Quadrangle (formerly Law Quad Notes)

Excerpts of speech given by Professor Roger C. Cramton at the Institute of Continuing Legal Education Program on "Drunk Drivers" in Detroit, August 25, 1967.

...Our problem today ...is not the total accident situation, but the role of alcohol in highway accidents - the "drinking driver." Of the 95 million drivers in the United States, it is estimated that about 75 million of them occasionally, sometimes, or often consume alcoholic beverages, and perhaps 5 million of these drinkers are alcoholics.

Uniform State Laws, William J. Pierce

Law Quadrangle (formerly Law Quad Notes)

Address of President William J. Pierce to National Conference of Commissioners on Uniform State Laws in Honolulu, July 31, 1967

We live in an age of rapid social and economic evolution and revolution. Some of its salient features are the breakdown of class restrictions, the emancipation of women and the employment of an increasing number of the female sex in the labor force, the steady, but sometimes painfully slow, progress of the Negro toward first class citizenship, the breakdown of the family as a social and economic interdependent unit, a lessening of the influence of religious institutions over both spiritual …