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Articles 5551 - 5580 of 8432
Full-Text Articles in Entire DC Network
Constitutional Law-Intergovernmental Immunities-Federal Tax On State Function, Joseph N. Morency, Jr.
Constitutional Law-Intergovernmental Immunities-Federal Tax On State Function, Joseph N. Morency, Jr.
Michigan Law Review
In 1911 the State of New York began to acquire title to all of the lands in the Saratoga Springs area with a view to halting excessive pumping of the mineral waters for which the springs are famous. As a result of state ownership the area became a state reservation which, in 1930, was placed under control of, the Saratoga Springs Commission. A hotel-sanitarium, recreational facilities, bath houses, drink halls, a research laboratory as well as state operation of the springs were part of a state program under legislative authority. During the period from 1932 to 1934, sales of the …
Labor Unions-Suability Of Unincorporated Labor Union In Its Common Name, Joseph R. Brookshire S.Ed.
Labor Unions-Suability Of Unincorporated Labor Union In Its Common Name, Joseph R. Brookshire S.Ed.
Michigan Law Review
Plaintiff brought suit in a district court of the United States against the defendant union in its common name, and officers of the union for an alleged libel. The union was not incorporated, no substantive right protected by federal law was involved, and the state wherein the suit was brought, Illinois, did not have a statute permitting actions at law against an unincorporated association in its own name. The district court dismissed the action against the union on the ground that it was not a legal entity; the plaintiff appealed. Held, under the common law of Illinois, an unincorporated …
Constitutional Law-Freedom Of Speech And Religion-What Constitutes State Action, George Brody S.Ed.
Constitutional Law-Freedom Of Speech And Religion-What Constitutes State Action, George Brody S.Ed.
Michigan Law Review
Appellant, a Jehovah Witness, attempted to distribute religious literature in Chickasaw, a town in Alabama, owned by the Gulf Shipbuilding Corporation. Appellant was told by the corporate authorities that the town was private property and that she would not be permitted to distribute her literature. She was also asked to leave and when she refused to do so was arrested and prosecuted under an Alabama trespass statute. In her defense, appellant contended that to apply this statute to her activities in Chickasaw would abridge her right to freedom of press and religion as guaranteed by the Fourteenth Amendment. She was …
Constitutional Law-Trial By Military Commission Of Enemy Combatant After Cessation Of Hostilities-Scope Of Inquiry In Habeas Corpus Proceedings, L. B. Brody S.Ed.
Constitutional Law-Trial By Military Commission Of Enemy Combatant After Cessation Of Hostilities-Scope Of Inquiry In Habeas Corpus Proceedings, L. B. Brody S.Ed.
Michigan Law Review
Petitioner, the Commanding General of the Fourteenth Army Group of the Imperial Japanese Army in the Philippine Islands, surrendered to and became a prisoner of war of the United States Army Forces in Baguio, Philippine Islands on September 3, 1945. By order of respondent, petitioner was served, on September 25, with a charge setting forth a violation of the law of war. On October 8 petitioner, after pleading not guilty to the charge, was held for trial before a military commission of five Army officers appointed by General Styer, and a bill of particulars was filed by the prosecution specifying …
Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.
Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.
Michigan Law Review
In the tax year in question, the taxpayer embezzled funds that came into his hands in his capacity as a bookkeeper for a transfer and warehouse company in Reno, Nevada. He lost practically all of this money in various gambling houses. The taxpayer was convicted and sentenced for the crime of embezzlement and was paroled in 1943. The Commissioner determined that the taxpayer was required to report the amount embezzled in 1941 as income received in that year and asserted a tax deficiency. The Tax Court sustained the Commissioner and the circuit court of appeals reversed. Held, the embezzled …
Abstracts, Mary Jane Plumer
Abstracts, Mary Jane Plumer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Taxation-Federal Estate Tax-Transfer In Contemplation Of Death-Release Of A Power To Amend, Milton D. Solomon S.Ed.
Taxation-Federal Estate Tax-Transfer In Contemplation Of Death-Release Of A Power To Amend, Milton D. Solomon S.Ed.
Michigan Law Review
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for his daughter and one for his son. In 1934, he added securities to these trusts. Gift taxes were paid on these transfers. These gifts were made to support decedent's children and grandchildren and were intended to be free of all claims, tax or otherwise. Decedent retained a power to amend these trusts with the consent of the trustee and beneficiary but he believed, at the time, that the trust property would not be included in his gross estate for federal estate tax purposes. In 1937, …
Book Notes, Michigan Law Review
Book Notes, Michigan Law Review
Michigan Law Review
This department undertakes to list and when possible, describe briefly current books on law and matters closely related thereto.
Current Periodical Index, Michigan Law Review
Current Periodical Index, Michigan Law Review
Michigan Law Review
This department lists the articles and comments which appear in twenty-four leading law reviews. The index embraces material published since the last issue of this REVIEW.
Constitutional Law--Impairment Of Obligation Of Contract--Mortgage Moratorium--Determination Of The Existence Of An Emergency, George Brody
Constitutional Law--Impairment Of Obligation Of Contract--Mortgage Moratorium--Determination Of The Existence Of An Emergency, George Brody
Michigan Law Review
In 1943 the New York State Legislature extended its moratorium legislation for another year, thereby continuing the suspension of mortgage foreclosure proceedings on real property due to default in payments on principal. The legislature declared that an emergency still existed and therefore the continuance of legislative action, first taken in 1933, was justified. The law made payment of interest, taxes, insurance and amortization charges a prerequisite to suspension of foreclosure. Appellant brought an action to foreclose a mortgage on appellee's property for the non-payment of principal, contending that the suspension of foreclosure proceedings resulted in an impairment of the obligation …
The Function Of Will Contests, Lewis M. Simes
The Function Of Will Contests, Lewis M. Simes
Michigan Law Review
To anyone steeped in the doctrines of the common law there is something anomalous about the will contest. First, the will is duly admitted to probate in a proceeding which is almost universally conceded to be judicial. Then at a subsequent time a so-called contest is brought by the heir, in which the precise proposition determined on the probate is retried. In most jurisdictions the heir is not bound to make any sort of a showing to entitle him to contest. He need not allege newly discovered evidence. He need not submit any evidence of · fraud or mistake. Indeed, …
Spotlight On Congress: A Review Of Six Recent Books, John W. Lederle
Spotlight On Congress: A Review Of Six Recent Books, John W. Lederle
Michigan Law Review
Many books on Congress have appeared recently. Perhaps no period in our history has seen the printing of as many books bearing on Congress. This review is directed to a consideration of six of these which have come out during the last three years. Some of these volumes are broader in scope and deal with other topics than Congress. It will be appreciated that this review is restricted to the subject matter dealing with the legislative branch of government.
Criminal Law And Procedure-Recent Developments-(A Service For Returning Veterans), John B. Waite
Criminal Law And Procedure-Recent Developments-(A Service For Returning Veterans), John B. Waite
Michigan Law Review
In discussing developments of the criminal law during the war years it is convenient to group them into the three conventional divisions-substantive, procedural, and penal.
Corporations-Change In The Basis Of Sharing Profits As An Impairment Of The Obligation Of Contracts, Robert E. Walsh S.Ed.
Corporations-Change In The Basis Of Sharing Profits As An Impairment Of The Obligation Of Contracts, Robert E. Walsh S.Ed.
Michigan Law Review
Plaintiff, a stockholder in defendant corporation, sought to enjoin distribution of dividends on a patronage basis. Defendant corporation was organized under the laws of Nebraska for the purpose of buying and selling grain, hay, and other agricultural products with a general reservation in the charter of the right to change, alter, and amend. The articles of incorporation were amended so as to convert the corporation into a co-operative organization distributing profits on the basis of the amount of business done with the corporation. Held, a general reservation of power to amend the articles did not confer on the corporation …
Municipal Corporations-Collective Bargaining Contracts-Implied Power To Bargain With A Labor Union, Joseph R. Brookshire S.Ed.
Municipal Corporations-Collective Bargaining Contracts-Implied Power To Bargain With A Labor Union, Joseph R. Brookshire S.Ed.
Michigan Law Review
Under the Ohio Constitution the City of Cleveland had the power to own and operate a street railway system. The city charter authorized the Transit Board to supervise, manage and control the transit system. The authorization included the power to establish wages and working conditions in accordance with the provisions of the charter. An action for a declaratory judgment was brought in order to determine whether the board had the power to contract with a union as the exclusive bargaining agent of the transit system employees, or the power to contract with a union for arbitration of disputes, and finally, …
Labor Unions-Closed Shop And Arbitrarily Closed Or Partially Closed Union-Injunction, John S. Dobson
Labor Unions-Closed Shop And Arbitrarily Closed Or Partially Closed Union-Injunction, John S. Dobson
Michigan Law Review
The defendants appealed from an order of the lower court awarding a preliminary injunction which restrained the defendants from discharging or causing the discharge of the plaintiff and other Negro employees because they were not members of a labor union with which their employer has a closed shop agreement, but which will not grant Negroes full membership privileges. The defendants were: the plaintiff's employer; the International Brotherhood of Boilermakers, Iron Shipbuilders and Helpers of America which is a labor union; and certain officials of the aforementioned union. There was a written contract between the employer and the International Brotherhood containing …
Taxation-Federal Estate Tax-Constitutionality Of Community Property Provisions Of Revenue Act Of 1942, Milton D. Solomon S.Ed.
Taxation-Federal Estate Tax-Constitutionality Of Community Property Provisions Of Revenue Act Of 1942, Milton D. Solomon S.Ed.
Michigan Law Review
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of the Revenue Act of 1942, the Commissioner, in assessing an estate tax deficiency, included in decedent's gross estate all community property and insurance proceeds paid for with community funds. The decedent's estate filed claim for refund and the district court found for the petitioner. Held, the tax does not violate the due process clause of the Fifth Amendment nor does the taxing statute contravene Article I, Section 8 of the Constitution which requires that, "Excises shall be uniform throughout the United …
Trade Restraints--Applicability Of Sherman Act To By-Laws Of News Services, Rosemary Scott
Trade Restraints--Applicability Of Sherman Act To By-Laws Of News Services, Rosemary Scott
Michigan Law Review
The Associated Press is a non-profit association of more than 1,200 publishers. It is incorporated under the laws of New York for the collection, assembly, and distribution of news for the exclusive benefit of its members. The United States charged in an action before a special three-judge district court on a motion for a summary judgement that the news service had violated the Sherman Anti-Trust Act because its by-laws restricted the sale of news to nonmembers and gave each member the power to block the admission to membership of competitors, and because it had a contract with the Canadian Press, …
Book Notes, Michigan Law Review
Book Notes, Michigan Law Review
Michigan Law Review
This department undertakes to list and, when possible, describe briefly current books on law and matters closely related thereto.
The Divided Supreme Court, 1944-1945, C. Herman Pritchett
The Divided Supreme Court, 1944-1945, C. Herman Pritchett
Michigan Law Review
The United States Supreme Court has in recent years been supplying fascinating material for students interested in the interplay of personal and institutional factors in the judicial decision-making process. Contrary to the more restrictive practices of some other legal systems, the traditions of the American judiciary have never insisted that justices sitting en banc should hide the existence of division among themselves behind a facade of pretended unanimity. Justices who dissent from a decision of their brethren have been permitted to say so, and to give their reasons. This practice has had an immeasurably great effect in facilitating the growth …
Dispensing With Administration, Paul E. Basye
Dispensing With Administration, Paul E. Basye
Michigan Law Review
With an elaborate system existing in every state for the administration of decedents' estates, it should not be assumed that every estate is or need be subjected to official supervision by a probate court. According to studies made in this connection there is approximately one administration for every four deaths. In some cases there is no estate to be administered. In others it is of such small value that administration is neither required nor justified. Even when a decedent dies possessed of a moderate or large estate, it does not follow that administration is absolutely essential. It is the experience …
Evidence--Recent Developments (A Service For Returning Veterans), John E. Tracy
Evidence--Recent Developments (A Service For Returning Veterans), John E. Tracy
Michigan Law Review
The developments in the law of evidence in the war years have not been great. They have been mainly along the lines of tests for witnesses, the use of confessions in criminal cases, the interpretation by the courts of the so-called "Business Entries" Act and the adoption by the American Law Institute of a proposed Code of Evidence.
Abstracts, Mary Jane Plumer
Abstracts, Mary Jane Plumer
Michigan Law Review
The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.
Current Periodical Index, Michigan Law Review
Current Periodical Index, Michigan Law Review
Michigan Law Review
This department lists the articles and comments which appear in twenty-four leading law reviews. The index embraces material published since the last issue of this REVIEW.
Political Committee Expenditures And The Hatch Act, John W. Lederle
Political Committee Expenditures And The Hatch Act, John W. Lederle
Michigan Law Review
Democratic governments are rightly concerned about how money is used to influence elections. The oft-quoted proverb, "He who pays the piper calls the tune," contains a large grain of truth. In many countries comprehensive statutory regulation of campaign expenditures may be found; but it is unlikely that any other country can match the variety of experiments which have been indulged in by-the national Congress and the forty-eight state legislatures in the United States.
Family Partnerships Under The Income Tax, Yale A. Barkan
Family Partnerships Under The Income Tax, Yale A. Barkan
Michigan Law Review
The usual type of family partnership has the taxpayer operating or organizing a business, and giving or selling a portion of that business to his wife or children. The aim of the taxpayer is to divide his income among members of the family group. The profits are thus taxed to two or more individuals, rather than to the taxpayer alone. Recognition of these family partnerships for federal income tax purposes is just one aspect of the family income problem.
The Disputes Article In Government Contracts, Leslie L. Anderson
The Disputes Article In Government Contracts, Leslie L. Anderson
Michigan Law Review
An approach to the subject of government contracts requires some departure from the lawer's usual concept of a legal right. In this field, departures from generally accepted principles of contract law have developed in no small part from administrative practice, and the concept of a legal right cannot be thought of simply from the angle of enforceability in court. In transactions between private parties, the fact that the United States Supreme Court in Chase Securities Corporation v. Donaldson recently treated a legal right as being in essence merely dormant after the running 6f the statute of limitations against it would …
Mr. Justice William Johnson And The Common Incidents Of Life: Ii, A. J. Levin
Mr. Justice William Johnson And The Common Incidents Of Life: Ii, A. J. Levin
Michigan Law Review
Here must be the key to Johnson's constitutional jurisprudence, which time, and the effect of the repression of Marshall's domination has obscured. The dynamic pattern of his thought is, however, unmistakable when analyzed without the burden of prepossession. There can be little meaning to what Johnson said in Ogden v. Saunders unless conceived in relation to Johnson's whole approach to man and society and his repeated insistence upon "that communication of thought and experiment without which nothing human can advance in improvement." Otherwise, we are unable to reconcile his repeated dwelling upon the literal meaning of words and their "technical …
Attorney And Client-Criticism Of Court As Ground For Disciplinary Action, Howard Jacobs
Attorney And Client-Criticism Of Court As Ground For Disciplinary Action, Howard Jacobs
Michigan Law Review
Defendant, an attorney, while candidate for nomination to the office of Justice of the Supreme Court of Wyoming, wrote and circulated a pamphlet making false, contemptuous and scandalous charges against the court. He admitted in the pamphlet that he became a candidate for the sole purpose of attacking the court. Held, preparing and circulating such a pamphlet amounted to willful violation of defendant's duties as an attorney of the State of Wyoming, and constituted a legal cause for his suspension from practice for six months. State Board of Law Examiners v. Spriggs, (Wyo. 1945) 155 P. (2d) 285.
Labor Law-Elimination Of Businessmen-Workers As A Legitimate Union Objective, John Dobson
Labor Law-Elimination Of Businessmen-Workers As A Legitimate Union Objective, John Dobson
Michigan Law Review
For some seven or eight years before the commencement of their suit for injunction, plaintiffs had been jointly engaged in the business of distributing milk and milk products to retail dealers in a certain area. They performed all of their own labor, purchasing from wholesalers and making delivery to retail customers in their own trucks which they owned and individually operated. The defendants were the Milk Drivers and Dairy Employees Union, Local No. 93, and Paul Jones, its secretary-treasurer. Defendant union had entered into union shop contracts with about 95 per cent of the milk wholesalers in the area, whose …