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Michigan Law Review

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The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown Apr 1942

The Present Status Of Multiple Taxation Of Intangible Property, Robert C. Brown

Michigan Law Review

The decision by the Supreme Court in 1932 of the case of First National Bank of Boston v. Maine represented the culmination of a fairly brief but apparently decisive effort by that Court substantially to do away with the taxation of intangible property by more than one state. Successive decisions within the three years previous had sought to do away with such taxation of debts ( no matter how evidenced) by more than one state; and First National Bank v. Maine laid down the same rule for corporate stock.

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Federal Estate And Gift Taxation: A Review, Paul G. Kauper Apr 1942

Federal Estate And Gift Taxation: A Review, Paul G. Kauper

Michigan Law Review

Today's tax-encumbered citizen is not only aware that death and taxes are certain but also realizes that they walk hand-in-hand. At the most he may experience a sense of nostalgic grief over Pliny the Younger's argument that an inheritance tax "is an 'unnatural' tax, since it augments the grief and sorrow of the bereaved." He knows that as a matter of history Pliny's argument, however touching and delicate, has not deterred ways and means committees, intent on meeting revenue needs.

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Trade Restraints - Unlawful Trade Statutes - Sales By Employers To Employees Of Goods Not Handled In Regular Course Of Business, Jay W. Sorge Apr 1942

Trade Restraints - Unlawful Trade Statutes - Sales By Employers To Employees Of Goods Not Handled In Regular Course Of Business, Jay W. Sorge

Michigan Law Review

The title of that once popular tune may soon be changed to "I Can't Get It For You Wholesale." During the last two years the legislatures of four states have passed laws making it unlawful for employers, either individuals, corporations, or other associations, to sell merchandise or other products to their employees unless these articles were actually manufactured by the employer or sold by him in the regular course of his business. It is the purpose of this comment to discuss the need and advisability of such legislation, the statutes which have been enacted, and their enforcement and constitutionality.

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Evidence - Admissibility Of Defendants Refusal To Submit To A Blood Test For Intoxication, David Davidoff Apr 1942

Evidence - Admissibility Of Defendants Refusal To Submit To A Blood Test For Intoxication, David Davidoff

Michigan Law Review

Defendant was convicted of operating a motor vehicle while intoxicated. This appeal was based on the contention that the testimony by a deputy sheriff of defendant's refusal to submit to a blood test to determine whether or not he was intoxicated violated his privilege against self-incrimination and was inadmissible. Held, the evidence was properly admitted. State v. Benson, (Iowa, 1941) 300 N. W. 275.

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United States - Contracts - Effect, When Tax Is Declared Unconstitutional, Of Provisions For Increase Or Decrease Of Purchase Price For Taxes "Imposed" Or "Changed", Wilbur Jacobs Mar 1942

United States - Contracts - Effect, When Tax Is Declared Unconstitutional, Of Provisions For Increase Or Decrease Of Purchase Price For Taxes "Imposed" Or "Changed", Wilbur Jacobs

Michigan Law Review

Between May 1935 and January 1936 the federal government purchased flour from respondent through contracts which contained a so-called "up and down" tax clause. The basic price charged included the A.A.A. processing taxes. During this same period respondent obtained an injunction against the collection of said processing taxes and, as a result of the decision of the Supreme Court in United States v. Butler, was relieved of liability for the tax. In a later suit brought by respondent in the Court of Claims to recover on other contracts, the government claimed a setoff for the amount of these taxes. …

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Taxation - Income Tax - Exemption Of Proceeds Of Insurance Policies Payable In The Form Of An Annuity, Wilbur Jacobs Mar 1942

Taxation - Income Tax - Exemption Of Proceeds Of Insurance Policies Payable In The Form Of An Annuity, Wilbur Jacobs

Michigan Law Review

Plaintiff was the beneficiary of a life insurance policy payable in equal installments over a period of twenty years. The deferred payments had been substituted for payment of the face amount of the policy through an option in the policy exercised by the insured a short time before his death. The Commissioner of Internal Revenue included in gross income the amount by which each payment exceeded one-twentieth of the face amount of the policy on the theory that this excess was interest and hence not within the statute exempting insurance from gross income. Plaintiff sued to recover the tax paid. …

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Italian Administrative Courts Under Fascism, Paul B. Rava Mar 1942

Italian Administrative Courts Under Fascism, Paul B. Rava

Michigan Law Review

Observers not wholly familiar with the administration of the present government of Italy are generally surprised by the fact that the Council of State, the supreme administrative court, is still an operating body after more than eighteen years of blackshirt revolution and domination. It seems strange that a dictator should have preserved this agency, which was established in order to bring justice into public administration, and which rapidly became the principal guardian of individual rights against administrative arbitrariness. One asks how the Council of State can, in a totalitarian state, continue to exercise its functions of administrative court and of …

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Transactions Of The Supreme Court Of The Territory Of Michigan: A Review, Francis S. Philbrick Mar 1942

Transactions Of The Supreme Court Of The Territory Of Michigan: A Review, Francis S. Philbrick

Michigan Law Review

Of the colonial documents that record the legal origins of our original states, those of Maryland have been published in relatively generous but still inadequate number, while collections for other states are still scantier. A sampling is all that a multiplicity of destructive agents have left us as a possibility. The hope, however, has recently become permissible that an awakened interest among lawyers may secure us, for publication, an expert sampling in place of that made by fire, vermin, mould, and official neglect in leaving us the records still surviving, and that lawyers may also give us proper editions of …

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Constitutional Law - State Control Of Interstate Migration Of Indigents, Edward W. Adams Mar 1942

Constitutional Law - State Control Of Interstate Migration Of Indigents, Edward W. Adams

Michigan Law Review

The interstate migration of persons presents the United States with one of its most acute economic and social problems and carries in its wake a series of significant legal questions. Of paramount importance is the constitutional question whether the migration of indigents is subject to state control. To lend understanding to this problem, attention will be called first to the basic economic and social urges underlying interstate migration and second to the position of the indigent as defined by traditional legal concepts. To complete the discussion, suggestions will be offered for corrective federal legislation.

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Bankruptcy-Effect Of Rule Of Erie Railroad V. Tompkins On Priorities In Federal Bankruptcy Proceedings, Michigan Law Review Mar 1942

Bankruptcy-Effect Of Rule Of Erie Railroad V. Tompkins On Priorities In Federal Bankruptcy Proceedings, Michigan Law Review

Michigan Law Review

A company engaged in the mortgage-guaranty business became bankrupt, the respondent being the successor company resulting from reorganization proceedings under section 77B of the Bankruptcy Act. The original company had loaned money secured by a bond and mortgage and then sold certificates to the public representing undivided shares in the mortgage, the certificates being guaranteed by the same company. The mortgagor having defaulted, the controversy in the principal case arose because the now bankrupt company had before bankruptcy repurchased two of the certificates, acquired title to a third, and held the balance of the loan for which no certificates had …

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Contracts - Promise To Perform Pre-Existing Duty - Gifts - Choses In Action, Michigan Law Review Mar 1942

Contracts - Promise To Perform Pre-Existing Duty - Gifts - Choses In Action, Michigan Law Review

Michigan Law Review

Plaintiff contracted to excavate a cellar for a stated price. He encountered solid rock and completed his duty under the contract only after defendant orally agreed to give extra compensation. When the excavation was finished, defendant refused to make payment except on the basis of the original terms. Held, defendant, by his later promise, effectively discharged plaintiff from his obligation under the original contract by way of gift. Thus, performance by the plaintiff was consideration for the later promise, thereby creating a new and binding contract. Watkins & Son v. Carrig, (N. H. 1941) 21 A. (2d) 591.

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Wills - Effect Of Codicil To Holographic Will Which Had Previously Been Revoked By An Attested Instrument, Charles G. Schwartz Mar 1942

Wills - Effect Of Codicil To Holographic Will Which Had Previously Been Revoked By An Attested Instrument, Charles G. Schwartz

Michigan Law Review

In June, 1927, testator executed a holographic will leaving his estate to the defendant, a second cousin. The following year he executed a duly attested will giving his estate, consisting of an undivided interest in realty, to his wife, and containing an express clause revoking all former wills. His final testamentary act was to add an annotation to the holographic will, set off by a rough bracket, bequeathing one dollar each to his wife and his niece. The codicil to the holographic will was dated, signed, and in his own handwriting. Held, the holographic will, together with the codicil, …

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Tax Definition Of Reorganization: Mergers And Consolidations, Hugh B. Kuder Jr. Feb 1942

Tax Definition Of Reorganization: Mergers And Consolidations, Hugh B. Kuder Jr.

Michigan Law Review

In connection with income taxation, some importance is attached to the difference between mergers and consolidations. The difference may be of import in deciding whether or not income has been realized. Too, when the resulting corporation files a return, it may be necessary to determine whether it is the product of a merger or of a consolidation.

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The Popularization Of Law, Huntington Cairns Feb 1942

The Popularization Of Law, Huntington Cairns

Michigan Law Review

Law has been a major interest of the Western, and particularly the European, mind. Like physics it has provided a subject matter upon which many of the resources of the human intellect may be tested. It has yielded to many methods and, as a specialty with a circumscribed body of material, it has demanded the formulation of clear ideas so that interconnections are manifest and irrelevancies eliminated. Its great reward is the bestowal of the sense for style, which Whitehead has termed the ultimate morality of mind, and which is the product of specialization alone.

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Damages - Breach Of Contract - Right To Compete In A Contest, Michigan Law Review Feb 1942

Damages - Breach Of Contract - Right To Compete In A Contest, Michigan Law Review

Michigan Law Review

Defendant organized a contest whereby the public was invited to guess the number of beans in a jar, the fifteen persons submitting the answers most nearly correct to be entitled to become participants in a "quiz contest" in which the prize was an automobile to be awarded to "the person who is the last to be eliminated." The participants drew for the order in which they were to be questioned, the plaintiff drawing first position. On the fourth round of questions the plaintiff missed the question put to him, and then the other contestant failed to answer correctly, whereupon the …

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Constitutional Law - Federal Election Laws - Primary Elections, Brooks F. Crabtree Jan 1942

Constitutional Law - Federal Election Laws - Primary Elections, Brooks F. Crabtree

Michigan Law Review

Several members of the New Orleans Board of Commissioners of Elections were indicted on charges of having fraudulently altered and counted numerous votes in a Louisiana primary election to nominate a candidate of the Democratic Party for representative in the United States Congress. The indictments were brought under sections 19 and 20 of the Criminal Code of the United States which make it a criminal offense to injure or deprive a citizen of any right or privilege secured to him under the Constitution. The defendants were alleged to have conspired together to deprive citizens in Louisiana of the right to …

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Taxation - Gift Tax - Transfer In Pursuance Of An Antenuptial Agreement As A Taxable Gift, Michigan Law Review Jan 1942

Taxation - Gift Tax - Transfer In Pursuance Of An Antenuptial Agreement As A Taxable Gift, Michigan Law Review

Michigan Law Review

Plaintiff entered into an antenuptial agreement with his intended wife whereby she waived all rights which she might acquire by virtue of the marriage in certain stock which he owned. In consideration therefor, he transferred to her two annuities and an interest as tenant by the entirety in two parcels of real estate. Plaintiff contended that such transfers did not constitute taxable gifts, and the Board of Tax Appeals decided in his favor. Held, that the transfers were taxable gifts, for a waiver of marriage rights in the property of plaintiff pursuant to an antenuptial agreement did not constitute …

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The Classification Of Some Powers Of Appointment, Joseph Gold Jan 1942

The Classification Of Some Powers Of Appointment, Joseph Gold

Michigan Law Review

Many problems involving powers of appointment depend for their solution on the classification of the power in question as general or special. It is now clearly established in English law and in most American jurisdictions that this classification depends on the persons to whom an appointment may be made. The fact that the power is exercisable on a contingency or in a specified manner does not affect the character of the power. Nor is it relevant for the purpose of classification that the power permits the appointment of a limited interest only. A general power is usually said to be …

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Bills And Notes - Effect Of Unreasonable Delay In Presentment For Payment Of Demand Notes And Bills Of Exchange, Lloyd M. Forster Jan 1942

Bills And Notes - Effect Of Unreasonable Delay In Presentment For Payment Of Demand Notes And Bills Of Exchange, Lloyd M. Forster

Michigan Law Review

The Negotiable Instruments Law, section 71, provides: "Where [the instrument] is payable on demand, presentment must be made within a reasonable time after its issue, except that in the case of a bill of exchange, presentment for payment will be sufficient if made within a reasonable time after the last negotiation thereof." This section raises some extremely complex problems: (1) Can the discharge of the contractual liability of the drawer and all indorsers of a demand bill of exchange be indefinitely postponed by successive negotiations, each within a reasonable time after the last? (2) Can the liability of the drawer …

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Damages - Effect Of Defendant's Tender Of Specific Restitution Upon Plaintiff's Action To Recover The Value Of Property, William H. Kinsey Jan 1942

Damages - Effect Of Defendant's Tender Of Specific Restitution Upon Plaintiff's Action To Recover The Value Of Property, William H. Kinsey

Michigan Law Review

A person who has appropriated the land or chattels of another may prefer to return the subject matter rather than be held liable for its money equivalent in a law suit brought by the rightful owner. Whether the appropriator will improve his position by tendering specific restitution presents an interesting question. Because of the numerous remedies at the owner's disposal, it is impossible to formulate a single, concise answer.

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Taxation - Income Tax - Inclusion Of Unpaid Dividends In Decedent's Income, Michigan Law Review Jan 1942

Taxation - Income Tax - Inclusion Of Unpaid Dividends In Decedent's Income, Michigan Law Review

Michigan Law Review

Decedent owned stock in a corporation whose board of directors declared a dividend on April 30, 1934, for the fiscal year ending January 31, 1935, payable to stockholders of record at such times and in such installments as the directors might determine. At the time of decedent's death, October 15, 1934, only one-half of the dividend had been paid to him, but the commissioner included in the gross income of the decedent for the taxable period prior to death the entire amount of the dividend declared. The Board of Tax Appeals reduced this amount to the portion of the dividend …

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Dower - Premarital Conveyance As Fraud On Dower, Michigan Law Review Dec 1941

Dower - Premarital Conveyance As Fraud On Dower, Michigan Law Review

Michigan Law Review

Decedent, seven days before his marriage to plaintiff, conveyed all his property to his nephew, the defendant. Plaintiff was not informed of the transfer until some time after the marriage. The property was worth $22,000, and decedent, who was at that time sixty-two years of age, was allowed to retain a life estate therein. Cancellation of a note for $2,904 owing from decedent to defendant served as consideration for the transfer. Held, the transfer was a fraud on dower since it was made without the knowledge of the intended wife for the purpose of defeating the interest which she …

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Mortgages - Recording - Effect Of A Mortgage Recorded In The Book Of Deeds, Paul M. Oberndorf Dec 1941

Mortgages - Recording - Effect Of A Mortgage Recorded In The Book Of Deeds, Paul M. Oberndorf

Michigan Law Review

An interest in certain land was mortgaged by the owners to the plaintiff in October, 1933. This same interest was subjected to a lien of certain judgment creditors recovered against the owners in July, 1936. The defendant, as assignee of the claim of the judgment creditors, claimed priority over the mortgagee by reason of the fact that the mortgage was delivered to the register for the purpose of being recorded as a deed and was in fact so recorded. The judgment creditors disclaimed all notice of this prior mortgage. The statutes of New Jersey provide that mortgages should be registered …

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Neutral Convoys In Law And Practice, Benjamin Akzin Nov 1941

Neutral Convoys In Law And Practice, Benjamin Akzin

Michigan Law Review

The following study, based on law and past practice, aims at clarifying the status of neutral convoys in relation to the problem of convoying American supplies to Great Britain in the present war as it stood under the Neutrality Act of 1939. The question at issue touches both upon international law and American constitutional law. Both these aspects are investigated in the following pages.

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Federal Intervention In Labor Disputes And Collective Bargaining-The Hutcheson Case, Ludwig Teller Nov 1941

Federal Intervention In Labor Disputes And Collective Bargaining-The Hutcheson Case, Ludwig Teller

Michigan Law Review

The very face of federal law governing labor unions and labor activities has been transformed by the recent holding by the United States Supreme Court in United States v. Hutcheson, that the Sherman, Clayton and Norris Acts must be read not separately but as "interlacing statutes," and that labor activity unenjoinable under the Norris Act is likewise and by the same token uncensurable under the Sherman Act. In so deciding, the high court has drastically affected the meaning of the Sherman Act, and the extent of its application to labor activities. New life has been given to the Clayton …

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Holding Company Act - "Fair And Equitable" Plan, Michigan Law Review Nov 1941

Holding Company Act - "Fair And Equitable" Plan, Michigan Law Review

Michigan Law Review

Should the words "fair and equitable" in section II (e) of the Holding Company Act be construed differently than the same words in section 77 B of the Bankruptcy Act? The Securities and Exchange Commission faced this question in disposing of a proposed plan of merger involving Utility Operators Company and subsidiaries. A divided commission gave an affirmative answer to the above question, holding "fair and equitable" in the Holding Company Act to permit relative priority. This holding merits particular interest since the United States Supreme Court has held the same words as used in section 77B permitted only absolute …

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Annuities - Satisfaction Of Prior Deficiencies From Income Surplusages Of Subsequent Years, Edward H. Adams Nov 1941

Annuities - Satisfaction Of Prior Deficiencies From Income Surplusages Of Subsequent Years, Edward H. Adams

Michigan Law Review

Testatrix left her estate in trust for the purpose of paying certain sums of money annually to named beneficiaries. In a codicil to her will, she provided that in case there was insufficient income to meet expenses and pay all annuities stated, certain of the beneficiaries were to be preferred. Deficiencies occurred so that all sums were not paid, but subsequently there was surplus income which the trustees desired to apply to the prior deficiencies. Held, one justice dissenting, that the surplus after paying the annuities for the present year could be applied to the deficiencies which had occurred …

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Damages - Expenses Of Litigation - Counsel Fees In A Previous Suit, Gerald M. Lively Nov 1941

Damages - Expenses Of Litigation - Counsel Fees In A Previous Suit, Gerald M. Lively

Michigan Law Review

Plaintiffs brought this appeal from a judgment dismissing an action to recover the attorney's fees and other expenses of the prosecution of a prior suit with defendant. In the former action plaintiffs had secured a decree requiring defendant to convey to them certain property which the defendant had withheld fraudulently and maliciously. In the present action defendant successfully had moved to dismiss on the grounds that attorney's fees as between original litigants were not recoverable and further that this claim was res judicata due to the prior suit. Held, one justice dissenting as defendant's intentional and wilful misconduct necessitated …

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Federal Courts - Conflict Of Laws - Duty Of Federal Court To Apply State Conflict Of Laws Rules, Spencer E. Irons Nov 1941

Federal Courts - Conflict Of Laws - Duty Of Federal Court To Apply State Conflict Of Laws Rules, Spencer E. Irons

Michigan Law Review

In a suit on a contract brought in the United States District Court in Delaware, based on diversity of citizenship, the court allowed interest costs on the basis of the Civil Practice Act of New York where the contract was made. The Circuit Court of Appeals for the Third Circuit affirmed the ruling upon the ground that it was the best rule, without regard to the Delaware conflicts law. On certiorari, held reversed, on the ground that the doctrine of Erie Railroad v. Tompkins prohibits such an independent determination by the federal court of conflict of laws rules. Klaxon Co. …

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Federal Courts - Conflict Between The Federal Declaratory Judgments Act And The Johnson Act, Spencer E. Irons Nov 1941

Federal Courts - Conflict Between The Federal Declaratory Judgments Act And The Johnson Act, Spencer E. Irons

Michigan Law Review

Plaintiff gas company contracted with defendant city to furnish gas from a certain field at rates fixed by ordinance. Plaintiff reserved the right, when this field became insufficient, to furnish gas from other fields at rates to be adjusted in accordance with the increased cost. In a suit in the federal district court for a declaratory judgment, plaintiff sought a determination that the local field had become insufficient, and that it was necessary to furnish gas from other fields. Plaintiff alleged that defendant city refused to recognize the changed conditions and insisted that plaintiff continue to furnish gas at the …

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