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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.

Administrative Law-Price Control Act-Recent Amendments, Robert A. Sprecher

Michigan Law Review

On July 1, 1944, the "Stabilization Extension Act of 1944" became effective, thereby introducing several important changes in the field of price control law. Many of these changes have the effect of granting relief to persons subject to price control, while others are designed to aid the price administrator in his enforcement of the Price Control Act.

Res Judicata-Federal Income Tax Cases-Effect Of Past Decision As To Liability For Future Years, Margaret Groefesma

Michigan Law Review

This action was brought by the United States Government to compel the application of rental sums, due semi-annually by the Western Union Telegraph Company, as lessee, to the Northwestern Telegraph Company, as lessor, to the payment of the lessor's income tax indebtedness for the years 1927-1941. In a prior suit between the same parties for application of other rental sums, due under the same lease, to the lessor's income tax liability for the years 1917-1922, it was determined by the Circuit Court of Appeals of the Second Circuit that the government could not reach these rentals because by the terms …

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

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.

Criminal Justice In Germany, Hans Julius Wolff

Michigan Law Review

Criminal law and procedure, perhaps even more than civil, reflect the underlying conceptions of the political system with which they are connected. The ideological structure of criminal procedure in Germany, as well as in other continental European states, rests on the historical development through which constitutional institutions in those countries have passed since the French Revolution. It mirrors the transformation of the all-powerful state of the period of absolutism into the liberal state with its guaranteed freedoms and rights of the individual and strict legal limits to the power of the authorities (Rechtsstaat); and in recent years it has adapted …

Front Matter, Michigan Law Review

Michigan Law Review

Front Matter for Volume 42, Issue 6 of Michigan Law Review

The Organization Of The Probate Court In America: I, Lewis M. Simes, Paul E. Basye

Michigan Law Review

This is a study of contemporary American legislation concerning probate courts, with particular reference to their jurisdiction over the probate of wills and the administration of estates of deceased persons.

By the term "probate courts" is meant all judicial tribunals which exercise such jurisdiction. As will subsequently appear, they are otherwise variously designated as surrogates' courts, orphans' courts, prerogative courts, courts of ordinary and county courts. In one state all the functions of probate and administration are exercised by courts of chancery. In other states, chancery has concurrent jurisdiction over many of these functions. Sometimes the register of probate exercises …

Preparation Of A Model Probate Code, Rufford G. Patton

Michigan Law Review

At the 1940 meeting of the American Bar Association held in Philadelphia, the Section of Real Property, Probate and Trust Law included in its program a discussion of the proposal of a Model Probate Code. The section had previously had committees to consider the subjects of uniformity in probate codes and improvement in probate practice, and its programs had included not only reports of these committees but addresses outlining the increasing importance of probate law and the need for statutes which would create adequate standards of practice and administration. During the year 1940 the Journal of the American Judicature Society …

The Demise Of Fair Value, Robert W. Harbeson

Michigan Law Review

Two years ago, in discussing the Natural Gas Pipeline Company case, the writer ventured the opinion that "while it cannot be stated with certainty that the decision marks the demise of that hardy perennial--fair value--since the majority opinion did not explicitly repudiate that doctrine," there was language which indicated that such would nevertheless be the result of the decision. This prophecy now appears to be substantiated by the decision of the Supreme Court on January 3, 1944, in Federal Power Commission v. Hope Natural Gas Company. In the Pipeline Company case Chief Justice Stone stated significantly that "the Constitution …

Auditing Standards And Procedures In The Light Of Court Decisions, Frederick K. Rabel

Michigan Law Review

Ever since the Securities and Exchange Commission announced its amended rule 2-02 and required the accountant's certificate to include a statement as to compliance with generally accepted auditing standards, the accounting profession has been confronted with the problem of how to state those heretofore undefined standards. In the meantime, the committee on auditing procedure of the American Institute of Accountants requested the assistance of all practicing certified public accountants and all state accounting societies in taking prompt action toward defining auditing standards, and two members of the profession have since gone on record by courageously submitting tentative lists of proposed …

Valedictory Opinions Of Mr. Justice Holmes, Edward Dumbauld

Michigan Law Review

Mr. Justice Holmes was ninety on March 8, 1931. That anniversary brought him a "shower of birthday congratulations and tributes in writing and print," which included thoughtful appraisals of his work up to then as scholar and judge. But that work was not yet done. There remained "a little finishing canter before coming to a standstill." The aging justice was to participate in the work of two more terms of court before his retirement on January 12, 1932. In Holmes's quiver, waiting to be "fired off," were a dozen opinions which now grace the pages of volume 283 of the …

Husband And Wife--Memorandum On The Mississippi Woman's Law Of 1839, Elizabeth Gaspar Brown

Michigan Law Review

In retrospect, it seems a logical development that married women in the United States should have acquired substantial legal equality with men. The conditions of pioneer life, the relatively high sentimental value placed upon women, the increasing degree of social and domestic freedom which American women enjoyed-all were incompatible with the strict theories of the common law which placed a married woman and her property under the absolute control of her husband.

Constitutional Law-Due Process-Punishment For Acts Done Without Consciousness Of Wrongdoing, Benjamin M. Quigg, Jr. S.Ed.

Michigan Law Review

In the recent case of United States v. Dotterweich the United States Supreme Court (four justices dissenting) held the president of a drug jobbing company personally liable for violation of the Federal Food, Drug and Cosmetic Act on informations charging misbranding and adulteration of products. There was no evidence of any personal guilt on the defendant's part, nor was there any proof or claim that he ever knew of the introduction into commerce of the adulterated drugs in question. The disagreement among the members of the court was essentially one of statutory interpretation, but in view of the fact that …

Attorneys-Practice Of Law-Preparation Of Tax Returns By Laymen, Benjamin M. Quigg, Jr. S.Ed.

Michigan Law Review

The members of Lowell Bar Association brought a suit in equity to restrain respondents, who are not members of the bar, from holding themselves out as qualified to practice law, and from giving legal advice in respect to liability to pay income taxes and to enjoin the preparation and execution of income tax returns. The facts showed that respondents had advertised, by newspaper and placards, an income tax-service for individuals, including preparation of tax return and "counsel in handling income tax matters should any develop after the official audit by the U.S. Tax Department." The lower court enjoined respondents from …

Banks And Banking - Guaranty Of Indorsements - Recovery By Payer

Michigan Law Review

Relying on fraudulently prepared documents purporting to authorize the president to borrow money, P Bank loaned $100,000, taking the promissory note of the state university executed by such president. The amount of the loan was advanced by means of a cashier's check payable to the order of the university. This check, indorsed by the president without authority, was taken by D Bank , and the amount thereof added to the credit balance of the university in a checking account carried in that bank. Through the clearing house P Bank paid D Bank the amount of the check, which bore the …

Law Books Of The Year (1943-44), Hobart R. Coffey

Michigan Law Review

Contrary to my inclination and somewhat against my better judgment I have been prevailed upon by the editor to repeat the experiment begun last year, viz., to produce a sort of running account of some of the more important legal publications which have appeared in the last twelve months. It goes almost without saying that a competent review of a single serious work requires both considerable time and space. An adequate critical review of fifty or sixty works would be quite out of the question for anyone who had anything else to do. In my comments on the books which …

Constitutional Law-Right To Counsel, Robert M. Barton

Michigan Law Review

The appellant, a person with a long criminal record, was convicted of receiving and concealing stolen goods. At the trial the attorney appointed by the court to represent him presumably had enough time to prepare a defense but conducted it in a slipshod manner. He failed to object to the admission of important evidence not legally admissible; he failed to see that a witness whom the accused described as important was subpoenaed into court; he objected to none of the prejudicial statements of the trial judge which in effect attacked the credibility of the accused, and he criticized his own …

Judgments-Declaratory Judgment As To The Applicability Of A Penal Statute To The Plaintiff's Proposed Activity Denied, Mary Jane Plumer

Michigan Law Review

Plaintiff was informed by the Commissioner of Food and Drugs of the Federal Security Agency that its proposed shipments of artificially colored poppy seeds in interstate commerce, notwithstanding that they were properly labeled, would be a violation of the section 402 of the Federal Food, Drug, and Cosmetic Act, and would subject it to the penalty prescribed in that act. It thereupon brought an action against the Federal Security Administration and the Attorney General for a declaratory judgment that such shipments were not prohibited by the act. Held, relief denied on the ground that neither of the defendants had …

Wills-Revocation By Marriage Where Will Makes Nominal Bequest To Each Heir Not Mentioned, Elizabeth Durfee

Michigan Law Review

Testatrix provided in her will that she intentionally omitted all of her heirs not specifically mentioned, "intending thereby to disinherit them," and provided further that "any such persons, or heirs, or any devisees or legatees" contesting the will should receive $1.00. She married after making the will, and this is a petition by the surviving husband to determine heirship. He claims an intestate share of the estate by virtue of a statutory provision that marriage revokes a will as to the surviving spouse "unless provision has been made for the spouse by marriage contract, or unless the spouse is provided …

Judges-Disqualification -Doctrine Of Necessity, W. Theodore Markwood

Michigan Law Review

An original action in quo warranto was brought in the name of the state on the relation of the Attorney General who later became a justice of the Supreme Court and participated in the final decision. It was argued on motion for a rehearing that this justice was disqualified by his prior connection with the case and that his participation in the final decision made it erroneous. Held, he was not disqualified, but if he had been, he was nevertheless under a duty to act with the court when it appeared that without his participation no decision could be …

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.

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.

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.

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.

Front Matter, Michigan Law Review

Michigan Law Review

Front Matter for Volume 42, Issue 5 of