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Articles 4861 - 4890 of 12807
Full-Text Articles in Entire DC Network
The Definition Of "Domestic Building And Loan Association"--Final Tax Regulations, Paul E. Goodspeed
The Definition Of "Domestic Building And Loan Association"--Final Tax Regulations, Paul E. Goodspeed
Michigan Law Review
It will be the purpose of this discussion to examine the newly adopted regulations and to evaluate their effects in the light of congressional intent regarding the statutory definition. Special emphasis will be placed on the quantitative tests established in the regulations, with respect to which two changes will be proposed.
The Qualitative Governmental Interest Analysis: New York's Conflict Of Laws Rules In Transition-George V. Douglas Aircraft , Co., Michigan Law Review
The Qualitative Governmental Interest Analysis: New York's Conflict Of Laws Rules In Transition-George V. Douglas Aircraft , Co., Michigan Law Review
Michigan Law Review
The traditional choice of law rule for torts is that the law of the place of wrong is determinative of all substantive issues. This rule has been frequently criticized and has been rejected by the Restatement (Second), Conflict of Laws, and by a few courts, particularly those of New York. The successor to the traditional approach, however, has not been determined. Under the view of the Restatement (Second), the applicable substantive law is that law of the state which has the most significant relationship with the occurrence and with the parties. Although a qualitative approach would seem possible under …
Front Matter, Michigan Law Review
Front Matter, Michigan Law Review
Michigan Law Review
Front Matter for Volume 63, Issue 6 of Michigan Law Review
An Inquiry Into The Utility Of "Domicile" As A Concept In Conflicts Analysis, Russell J. Weintraub
An Inquiry Into The Utility Of "Domicile" As A Concept In Conflicts Analysis, Russell J. Weintraub
Michigan Law Review
No attempt is made here to conduct an exhaustive case study of any one particular area in which the concept of "domicile" is used as a tool for analysis in the conflict of laws. A number of thorough and useful studies have been made in narrow areas and are cited at appropriate places in the body of this article. Instead, this article will review the use of "domicile" in analyzing certain typical conflicts problems, particularly its use as the contact or pointing word in choice of law rules concerning the testate and intestate distribution of movables, and, as is newly …
Controlling The Police: The Judge's Role In Making And Reviewing Law Enforcement Decisions, Wayne R. Lafave, Frank J. Remington
Controlling The Police: The Judge's Role In Making And Reviewing Law Enforcement Decisions, Wayne R. Lafave, Frank J. Remington
Michigan Law Review
We have chosen to focus here upon judicial involvement (1) in determining whether arrest and search warrants should issue and (2) in reviewing such decisions after they have been executed (and, perhaps, made) by police officials. A comparison of some recent findings respecting the actual practice at the trial level with the "ideal" as set forth in appellate opinions may allow some conclusions to be drawn both as to the present effectiveness of appellate rulings on these subjects and as to the ultimate feasibility of further implementation of those rulings. Finally, since the exclusionary rule is, theoretically at least, one …
In Personam Jurisdiction Over Nonresident Manufacturers In Product Liability Actions, Harry B. Cummins
In Personam Jurisdiction Over Nonresident Manufacturers In Product Liability Actions, Harry B. Cummins
Michigan Law Review
A wide divergence of opinion exists regarding the wisdom as well as the constitutionality of extensive jurisdiction through the use of liberally drafted and construed "long-arm" statutes. Hesitance may result from a fear of burdening a defendant with the inconvenience and expense of a foreign suit brought against him solely for the purpose of harassment. While this comment does not advocate the extent to which a court should assert the jurisdictional powers conferred on it by a given "long-arm" provision, it examines the scope of jurisdiction constitutionally permissible over nonresident manufacturers in product liability cases with a view toward formulating …
The Corporate Mortgage Under Article 9 Of The Uniform Commercial Code And The New York Solution, George C. Coggins
The Corporate Mortgage Under Article 9 Of The Uniform Commercial Code And The New York Solution, George C. Coggins
Michigan Law Review
A corporate mortgage has been defined as "an indenture intended to convey property, real and personal, tangible and intangible, to a trustee for bondholders, as security for the bonds issued and to be issued thereunder" by a corporation. This financing device, utilized by many large corporate organizations, has grown to be of paramount importance in the field of corporate financing, and the lack of attention given by the Code to the long-term debts of corporations has raised serious questions of filing procedures. Discussion of the novel treatment accorded by New York to the problem of perfecting security interests in corporate …
Proof Of Scienter Necessary In A Private Suit Under Sec Anti-Fraud Rule 10b-5, Michigan Law Review
Proof Of Scienter Necessary In A Private Suit Under Sec Anti-Fraud Rule 10b-5, Michigan Law Review
Michigan Law Review
Of the vast amounts of statutory and quasi-statutory material governing the securities business, the Securities and Exchange Commission's rule 10b-51 has potentially the greatest direct importance to the largest number of people. While several provisions in the government's regulatory scheme set more or less specific standards of conduct for securities issuers, broker-dealers, or corporate insiders, the anti-fraud provisions of rule 10b-5 apply to all persons directly or indirectly connected with any sale or purchase of securities transacted through a facility of interstate commerce, the mails, or on a national exchange. In its three clauses, rule 10b-5 forbids any person (1) …
Unfair Representation As An Unfair Labor Practice, Michigan Law Review
Unfair Representation As An Unfair Labor Practice, Michigan Law Review
Michigan Law Review
In its 1962 Miranda Fuel Co. decision, the National Labor Relations Board formulated a novel doctrine whereby it acquired jurisdiction over unfair representation complaints filed by union members in good standing on the theory that a union which fails to represent all of its members fairly commits unfair labor practices in violation of sections 8(b)(1)(A) and 8(b)(2) of the National Labor Relations Act. Formerly, unfair representation complaints filed by union members had been cognizable only by the courts, since unfair representation was not considered an unfair labor practice and, consequently, was outside the jurisdiction of the NLRB.
Group Legal Services And The Right Of Association, Michigan Law Review
Group Legal Services And The Right Of Association, Michigan Law Review
Michigan Law Review
The United States Supreme Court has recently curtailed the reach of state statutes that prohibit solicitation of legal business. In two unprecedented opinions the Court has held that the soliciting activities of lay organizations fall within the protection of the right of association.
Withholding Taxes On Wage Dividends For Pre-Bankruptcy Wages Assigned To Fourth Priority In Distribution Of Bankrupt's Estate-In Re Connecticut Motor Lines, Inc., Michigan Law Review
Withholding Taxes On Wage Dividends For Pre-Bankruptcy Wages Assigned To Fourth Priority In Distribution Of Bankrupt's Estate-In Re Connecticut Motor Lines, Inc., Michigan Law Review
Michigan Law Review
Among claims against a bankrupt estate were those for unpaid wages and vacation pay earned within three months of the bankruptcy of the employer. The referee ordered distribution of the amount of the claims, assigning them second priority, but he refused to authorize deduction of income withholding tax and social security taxes from these payments as requested by the Government. The district court reversed, holding the trustee in bankruptcy liable for the taxes as a first priority administrative expense. On appeal, held, reversed. Taxes based on wage claims accruing prior to bankruptcy but paid during bankruptcy are section 64a(4) …
The Solely-For-Voting-Stock Requirement In "B" Reorganizations Satisfied By Cash Payments For Fractional Shares-Mills V. Commissioner, Michigan Law Review
The Solely-For-Voting-Stock Requirement In "B" Reorganizations Satisfied By Cash Payments For Fractional Shares-Mills V. Commissioner, Michigan Law Review
Michigan Law Review
The Internal Revenue Code requires recognition of gains or losses realized upon a sale or exchange of property. An exception to this general rule is found in section 354(a)(1), the basic nonrecognition provision for stock-for-stock reorganizations. This section provides that a stockholder need not recognize gains or losses "if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization." However, before section 354 can be reached, the exchange must satisfy one of the …
The Commerce Clause Held No Limitation To The Jurisdiction Of Federal Courts-Wahl V. Pan American World Airways, Inc., Michigan Law Review
The Commerce Clause Held No Limitation To The Jurisdiction Of Federal Courts-Wahl V. Pan American World Airways, Inc., Michigan Law Review
Michigan Law Review
Three wrongful death actions were brought in a federal district court in New York by United States citizens as survivors of passengers killed in the crash in Turkey of an airplane owned and operated by defendant Middle East Airlines (MEA). MEA is a Lebanese corporation operating in the Middle East, Europe, and Africa, whose United States sales are made by its general sales agent, Pan American World Ainvays, Inc. The court held that maintaining a New York office and entering into a general sales agency agreement with Pan American to promote travel on MEA of passengers originating in the United …
German Association Of Comparative Law: Bibliography Of German Law, Lilly Melchior Roberts
German Association Of Comparative Law: Bibliography Of German Law, Lilly Melchior Roberts
Michigan Law Review
A Review of Bibliography of German Law. Edited by the German Association of Comparative Law.
Kauper: Religion And The Constitution, Wilber G. Katz
Kauper: Religion And The Constitution, Wilber G. Katz
Michigan Law Review
A Review of Religion and the Constitution. By Paul G. Kauper.
Recent Books, Michigan Law Review
Recent Books, Michigan Law Review
Michigan Law Review
A List of Books Received by Michigan Law Review
Periodical Index, Michigan Law Review
Periodical Index, Michigan Law Review
Michigan Law Review
This index includes articles, comments and some of the longer notes which have appeared in leading law reviews since the publication of the last issue of this Review.
The Supreme Court And Labor Dispute Arbitration: The Emerging Federal Law, Russell A. Smith, Dallas L. Jones
The Supreme Court And Labor Dispute Arbitration: The Emerging Federal Law, Russell A. Smith, Dallas L. Jones
Michigan Law Review
Within the past few years, the United States Supreme Court has handed down a number of decisions of great significance to the labor dispute arbitration process. Some have been concerned with problems of arbitrability or arbitral authority; others with the availability and exclusivity of the arbitration process vis-a-vis alternative legal remedies for breach of the labor agreement; and still others with the effect of a breach of obligation by one party to the labor agreement upon the obligations of the other party. We propose in this article to analyze these decisions, to attempt to categorize the different kinds of challenges …
Front Matter, Michigan Law Review
Front Matter, Michigan Law Review
Michigan Law Review
Front Matter for Volume 63, Issue 5 Michigan Law Review
Widows' Allowances And Marital Deductions-The Date-Of-Death Rule, Michigan Law Review
Widows' Allowances And Marital Deductions-The Date-Of-Death Rule, Michigan Law Review
Michigan Law Review
In every state there are statutes that provide for widows' allowances in an attempt to assure adequate support for widows during the time it takes to settle their husbands' estates. A common feature in most of these state support statutes is that the local probate judge is permitted to order an amount which the court finds to be reasonably necessary for the maintenance of the widow during the period of settlement to be set aside for her from the rest of the estate. The maximum amount permitted, the method of payment, the duration of the allowance, the extent to which …
Commissioner May Examine Taxpayer's Records For Years Barred By Statute Of Limitations Without Proving Reasonable Suspicion Of Fraud--United States V. Powell, Michigan Law Review
Commissioner May Examine Taxpayer's Records For Years Barred By Statute Of Limitations Without Proving Reasonable Suspicion Of Fraud--United States V. Powell, Michigan Law Review
Michigan Law Review
The Commissioner of Internal Revenue has power to summon witnesses and to examine records in order to ascertain the correctness of a taxpayer's return. If a summons is not obeyed or if the records sought are not produced, the Commissioner may seek enforcement by applying to the proper federal district court. Although the Commissioner's investigative powers are broad, they are not unlimited. In the absence of fraud, he must act within the confines of a three-year statute of limitations. In addition, the Code makes it abundantly clear that taxpayers may not be subjected to unnecessary examinations or investigations and that …
Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky
Marital Deduction Formula Clauses In Estate Planning-Estate And Income Tax Considerations, Alan N. Polasky
Michigan Law Review
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-parents. As children will, it brought much joy and only occasional moments of dismay and concern during its early, formative years. But one day it entered the terrible teens, and at age sixteen it became, like many teen-agers, baffling, confusing, and frustrating, giving rise to frenzied attempts to cope with and control the complexities of its behavior. Its name? The Federal Estate Tax Marital Deduction.
Conservation And Rehabilitation Of Housing: An Idea Approaches Adolescence, J. Michael Warren
Conservation And Rehabilitation Of Housing: An Idea Approaches Adolescence, J. Michael Warren
Michigan Law Review
From the time of construction, buildings are subject to the physical elements, the wear and tear of time, and the constant march of progress which transforms yesterday's luxuries into today's necessities. Left unchecked, these forces tend to produce the slums and blight that traditionally have been the curse of urban areas. Private, charitable, and civic organizations were the first to deal with the problem of improving conditions in slum areas. Later, state and local governments joined the effort, and although they were somewhat more successful than the pioneers in the field, without federal assistance the task proved to be beyond …
Freezing Voter Qualifications To Aid Negro Registration, Michigan Law Review
Freezing Voter Qualifications To Aid Negro Registration, Michigan Law Review
Michigan Law Review
The literacy test, used by many states in determining the qualifications of voters, has proved to be a major obstacle to the elimination of voter discrimination based on racial characteristics. Under recently enacted statutory provisions, citizens who attempt to register to vote in certain states are faced with test questions of such difficulty that it is virtually impossible to answer them satisfactorily. Where there is permanent voter registration, the effect is to secure a position of political dominance for those registered prior to the institution of the tests. In those states in which individuals had been denied registration by prior …
Federal Priority Statute Gives United States Nontax Priority In Chapter X Corporate Reorganizations-United States V. Anderson, Michigan Law Review
Federal Priority Statute Gives United States Nontax Priority In Chapter X Corporate Reorganizations-United States V. Anderson, Michigan Law Review
Michigan Law Review
In a proceeding under Chapter X of the Bankruptcy Act for the reorganization of an insolvent corporation, the United States claimed first priority for nontax debts under the federal priority statute, Revised Statutes § 3466. The trustee of the corporation contested the claim to priority on the ground that section 199 of Chapter X, which in effect provides the United States in Chapter X proceedings with priority only for tax and customs claims, is exclusive and therefore R.S. § 3466 does not apply. The district court denied the claim to priority. On appeal to the Court of Appeals for the …
Brown: British Statutes In American Law 1776-1836, William F. Swindler
Brown: British Statutes In American Law 1776-1836, William F. Swindler
Michigan Law Review
A Review of British Statutes in American Law 1776-1836. By Elizabeth Gaspar Brown
Unconstitutional Racial Classification And De Facto Segregation, Joseph A. Milchen
Unconstitutional Racial Classification And De Facto Segregation, Joseph A. Milchen
Michigan Law Review
Classification along racial lines, when involving state action, is unconstitutional. Such classification may violate the due process or equal protection clause of the fourteenth amendment or the fifteenth amendment, and it has been held invalid in the fields of education, transportation, voting, recreational facilities, ownership and use of real property, and jury selection.
Recent Books, Michigan Law Review
Recent Books, Michigan Law Review
Michigan Law Review
A List of Books Received by Michigan Law Review
Periodical Index, Michigan Law Review
Periodical Index, Michigan Law Review
Michigan Law Review
This index includes articles, comments and some of the longer notes which have appeared in leading law reviews since the publication of the last issue of this Review.
Constitutional Right To Jury Trial In Criminal Contempt Cases?-United States V. Barnett, Michigan Law Review
Constitutional Right To Jury Trial In Criminal Contempt Cases?-United States V. Barnett, Michigan Law Review
Michigan Law Review
Federal courts historically have had the power to try criminal contempt cases without a jury. There is a virtually uninterrupted 150-year line of cases which holds that contempt is not a "Crime" or "criminal prosecution" within the meaning of article III and the sixth amendment to the Constitution. Superficially, the decision in United States v. Barnett is in accord with these precedents. However, in an important "dictum," footnote number 12, the majority cautioned that "punishment by summary trial without a jury would be constitutionally limited to that penalty provided for petty offenses." Although the Court itself styles this comment a …