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Articles 8071 - 8100 of 12807
Full-Text Articles in Entire DC Network
Taxation-Income Tax-Deduction For Worthless Stock-Objective V. Subjective Test, Rosemary Scott
Taxation-Income Tax-Deduction For Worthless Stock-Objective V. Subjective Test, Rosemary Scott
Michigan Law Review
The taxpayer held stock in a corporation - which had been in receivership for five years, and which had, during all of that time, liabilities substantially exceeding its assets. When the receivership was ended and when a derivative suit against the management was compromised, the taxpayer declared the stock to be worthless and claimed a deduction for 1937. The commissioner denied the deduction on the ground that the stock had not become worthless in 1937. The Tax Court sustained this ruling and the circuit court of appeals affirmed. Held, the value of the stock should be determined by an …
Libel And Slander - Absolute Privilege - Intergovernmental Communications, Howard A. Jacobs
Libel And Slander - Absolute Privilege - Intergovernmental Communications, Howard A. Jacobs
Michigan Law Review
Plaintiff's petition to the common council for a masseur's license was referred to the Department of Health. In making their recommendations, defendants, who were connected with the department, submitted the contents of a report, from the department's files, which contained allegedly libelous statements. Held, defendants' communication to the common council was absolutely privileged. Powers v. Vaughn, 312 Mich. 297, 20 N.W. (2d) 196 (1945).
Future Interests-Power Of Termination-Restraint On Alienation- Merger Of The Power Of Termination With The Fee Simple Subject To A Condition Subsequent, Neil Mckay S.Ed.
Future Interests-Power Of Termination-Restraint On Alienation- Merger Of The Power Of Termination With The Fee Simple Subject To A Condition Subsequent, Neil Mckay S.Ed.
Michigan Law Review
A conveyed two tracts of land to B, her daughter, by two deeds, reserving a life estate in each tract and restraining, by condition subsequent, alienation of them in any manner, for five years in one deed, and for twelve years in the second. In less than five years and before the restrictions were violated, A died and B was adjudged her sole and only heir at law. Thereafter B conveyed the land by quit claim deed to the defendant, her husband. B died a month later, leaving a will, by which she devised and bequeathed all her property …
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, …
Taxation-Income Tax-Deductions-Expenses Incurred In The Pursuit Of Business-Commuter Expense, Joseph R. Brookshire S.Ed.
Taxation-Income Tax-Deductions-Expenses Incurred In The Pursuit Of Business-Commuter Expense, Joseph R. Brookshire S.Ed.
Michigan Law Review
The taxpayer, a lawyer, had resided in Jackson, Mississippi for approximately thirty-five years, and had maintained a law office there for more than twenty years. In 1927 he accepted a position as general solicitor for a railroad whose main office was in Mobile, Alabama. Although the taxpayer's work was devoted entirely to the railroad's business, he refused to abandon his long established connections in Jackson because his position was yearly, appointive, and therefore uncertain. Arrangements were made with the railroad whereby the taxpayer allocated his time between the two cities, but also bore the traveling expenses between, and the living …
Taxation-Income Tax-Depletion-Lessor's Share In Net Income As Subject To Depletion, William H. Buchanan S.Ed.
Taxation-Income Tax-Depletion-Lessor's Share In Net Income As Subject To Depletion, William H. Buchanan S.Ed.
Michigan Law Review
Taxpayer which owned certain lands leased the same to companies for production of oil and other minerals for a cash bonus, a royalty in the usual form, and an agreement that lessor should receive a percentage of the net money profits realized by the lessees from their operation under the lease. Lessor claimed a right to deduct depletion allowance from the receipts which were a percentage of the net income arising from operating the properties. Held, lessor had a right to depletion deduction in respect to the percentage of net income because it had an "economic interest" in the …
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 …
Front Matter, Michigan Law Review
Front Matter, Michigan Law Review
Michigan Law Review
Front Matter for Volume 44, Issue 4 of Michigan Law Review
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, …
New Legislation Affecting Non-Notification Financing Of Accounts Receivable, Maximilian Koessler
New Legislation Affecting Non-Notification Financing Of Accounts Receivable, Maximilian Koessler
Michigan Law Review
Not less than sixteen new statutes affecting the assignment of accounts receivable have been enacted in this country since the writer's completion of an essay in which he attempted to draw an all-round picture of the legal situation in this recently so much debated field. It is one of the purposes of the present follow-up study to discuss those new legislative developments. This will be done in part II of this article, where the analysis is subdivided into a contemplation of the new validation statutes on the one hand, and the new recording acts, on the other.
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.
Bankruptcy--Six Months Rule--Application Of The Rule To Private Corporations, Samuel D. Estep S.Ed.
Bankruptcy--Six Months Rule--Application Of The Rule To Private Corporations, Samuel D. Estep S.Ed.
Michigan Law Review
The debtor, being reorganized under chapter 10 of the Bankruptcy Act, was a hotel corporation which owned and operated a hotel in Albany. The reorganization plan which was approved below is being challenged for the reason, among others, that the plan gives preference to certain unsecured creditors. These creditors had furnished supplies to the hotel for a short time before the receiver was appointed in the foreclosure suit which precipitated the bankruptcy proceeding. The trustee allowed the priority on the ground that the supplies were necessary to keep the hotel a going concern and that the six months rule, applicable …
Contracts-Statute Of Frauds-Option To Cancel In Contract Of Employment For More Than One Year As Fulfillment Of Statutory Requirement, Cornelia Groefsema
Contracts-Statute Of Frauds-Option To Cancel In Contract Of Employment For More Than One Year As Fulfillment Of Statutory Requirement, Cornelia Groefsema
Michigan Law Review
Plaintiff, Hedda Hopper, sued on an oral agreement for her appearance on a weekly radio broadcast, to be sponsored by Andrew Jergen's Company. The contract was for five years, divided into ten twenty-six week periods. Defendant advertising agency reserved an option to cancel the contract by notifying the plaintiff thereof four weeks prior to the end of any twenty-six week period. Plaintiff was to receive $1,250 per week for the first twenty-six weeks with an increase of $250 per week each odd numbered additional period. Defendant repudiated the contract before any performance and plaintiff asks damages amounting to $495,000. A …
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, …
Descent And Distribution--Illegitimate--Inheritance Through Father From Collateral Kindred Of Father--Indiana Statute, Joseph N. Morency, Jr.
Descent And Distribution--Illegitimate--Inheritance Through Father From Collateral Kindred Of Father--Indiana Statute, Joseph N. Morency, Jr.
Michigan Law Review
Appeal by illegitimate from an adverse ruling in the trial court, presenting the question whether an illegitimate son, acknowledged by his father, can inherit a share of the estate of the father's sister who survived the father. Held, reversing the Appellate Court, although the statute grants to an acknowledged illegitimate the right to inherit from his father in the event that no legitimate children nor descendants of legitimate children survive the father, an illegitimate cannot inherit through his father from the father's sister. Phillips v. Townsend, (Ind. 1945) 62 N.E. (2d) 860.
Labor Unions-Application Of Sherman Act Where Refusal Of Union To Admit Employees To Membership Tends To Diminish Employer's Inter-State Business, John S. Dobson
Michigan Law Review
Action by petitioning employer against officers and members of defendant union to recover treble damages under the Sherman Anti-Trust Act and to obtain injunctive relief. Petitioner was a trucking concern carrying freight under a contract with the A&P Company. Defendant union called a strike of all the truckers of the A&P Company in Philadelphia for the purpose of enforcing a closed shop. Violence occurred during the strike, with a union man being killed. A member of the petitioner partnership was tried for the homicide and acquitted. The A&P Company and the union eventually entered into a closed shop agreement, and …
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 …
Torts-Libel-Publication Of Allegations In A Declaration, William H. Buchanan S.Ed.
Torts-Libel-Publication Of Allegations In A Declaration, William H. Buchanan S.Ed.
Michigan Law Review
Defendant published as a news items in its newspaper the fact that the plaintiff had been sued for the alleged alienation of one Emerson's wife, and also printed matter contained in Emerson's declaration. This publication occurred before the alienation suit was tried. Later, a verdict was rendered in that suit in favor of the present plaintiff. The lower court in the libel action decided in favor of the plaintiff. Held, affirmed. The publication of the report of the filing of the action and the charges made in the declaration before any judicial action had been taken was not privileged. …
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 …
Taxation-Federal Estate Tax-Reversionary Interests Under The Rule Of The Hallock Case-Valuation, Joseph R. Brookshire S.Ed.
Taxation-Federal Estate Tax-Reversionary Interests Under The Rule Of The Hallock Case-Valuation, Joseph R. Brookshire S.Ed.
Michigan Law Review
In 1929 the decedent established a trust, reserving a life estate in the income. On the termination of this life estate, the income was payable in equal amounts to the decedent's daughters. If either daughter died, that part of the corpus supporting the share of income of the deceased daughter was to go to her descendants; if none, then to the other daughter or her descendants. If both of the daughters died without issue, the corpus was to be paid to such persons as decedent appointed by will; if no appointment was made, the corpus was to go to certain …
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, …
Unfair Competition--Robinson-Patman Act--Measure Of Damages In Price Discrimination Cases, Milton D. Solomon S.Ed.
Unfair Competition--Robinson-Patman Act--Measure Of Damages In Price Discrimination Cases, Milton D. Solomon S.Ed.
Michigan Law Review
Defendant, a seller engaged in interstate commerce, paid clerks' salaries in unequal amounts to customer-clerks competing in the distribution of defendant's products. Where this discrimination had no basis or standing other than the seller's discretion it was held to amount to a violation of section 2, subsections ( d) and (e) of the Clayton Act, as amended by section 1 of the Robinson-Patman Price Discrimination Act, and the measure of damages awarded to the plaintiff was held to be three times the difference between the salary of a clerk paid by the defendant to the plaintiff and that paid to …
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.
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.