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Articles 8581 - 8610 of 12807
Full-Text Articles in Entire DC Network
Public Utilities - Depreciation Reserve As An Element Of Fair Value In Ascertaining Rate Base, David N. Mills
Public Utilities - Depreciation Reserve As An Element Of Fair Value In Ascertaining Rate Base, David N. Mills
Michigan Law Review
The New Hampshire Public Service Commission valued the property of a water works company at $450,000 and fixed a rate by using this figure as a base. Before allowance for depreciation, the reproduction cost was estimated to be $660,000 and the original cost was $485,000. Both parties agreed that the amount in the utility's depreciation reserve, twenty-one per cent of cost, was a reasonable figure for depreciation, which the commission deducted from the valuation. On appeal by the company, held, while it was proper to deduct depreciation at twenty-one per cent nonetheless reserve for depreciation is an "asset" which …
Taxation - Income Tax - Capital Gains - Cost Basis To Distributee, David N. Mills
Taxation - Income Tax - Capital Gains - Cost Basis To Distributee, David N. Mills
Michigan Law Review
Testator died in 1903, and the executors turned over the residue of his estate to themselves as testamentary trustees in 1905. In 1923, pursuant to the will, trustees delivered part of the original trust property, together with other property purchased with trust funds, to plaintiff, the equitable remainderman under the trust. In 1930 plaintiff sold some of the securities which had constituted the corpus of the trust. In determining the cost basis for the capital gains tax on this transaction, plaintiff claimed that the market value on the date when the trustees delivered the property to him in 1923 should …
Taxation - Insurance Companies - Considerations For Annuity Contracts As "Premiums'' Received For Insurance Contracts, Michigan Law Review
Taxation - Insurance Companies - Considerations For Annuity Contracts As "Premiums'' Received For Insurance Contracts, Michigan Law Review
Michigan Law Review
The defendant commissioner of insurance refused to issue to plaintiff insurance company a certificate of authority to do business in Kansas unless plaintiff paid back taxes claimed to be due on considerations received for "annuity contracts" by the plaintiff, in Kansas, between 1927 and 1938 inclusive. The tax in question was "upon all premiums" received during the year, but the plaintiff contended the word "premiums" did not include considerations received for "annuity contracts." Plaintiff brought mandamus to compel defendant commissioner to issue a certificate of authority to do business. Held, three judges dissenting, that the word "premiums" included considerations …
Constitutional Law - Federal Election Laws - Primary Elections, Brooks F. Crabtree
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 …
Labor Law - Unemployment Compensation - Effect Of Voluntary Quitting, Louis C. Andrews
Labor Law - Unemployment Compensation - Effect Of Voluntary Quitting, Louis C. Andrews
Michigan Law Review
Plaintiff voluntarily quit working for defendant November 7, 1939, to take another job which he reasonably expected to be permanent, but which ended in seven weeks because of a slack in business. He applied for benefits accrued under the Iowa Unemployment Compensation Act during his employment with defendant, to which he was entitled unless disqualified by reason of his voluntary quitting. Defendant employer opposed the claim to prevent charging of benefit payments against his fund. The experience rating features of the Iowa act provide that the smaller the depletion in an employer's fund, the lower his future compensation tax. Held …
Front Matter, Michigan Law Review
Front Matter, Michigan Law Review
Michigan Law Review
Front Matter for Volume 40, Issue 3 of Michigan Law Review
The Classification Of Some Powers Of Appointment, Joseph Gold
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 …
Criminal Law And Procedure - Charging One Theft As Several Larcenies, A Series Of Thefts As A Single Larceny, Michigan Law Review
Criminal Law And Procedure - Charging One Theft As Several Larcenies, A Series Of Thefts As A Single Larceny, Michigan Law Review
Michigan Law Review
The gist of the crime of larceny both at common law and under statutes is a fraudulent taking of the personal property of another with an intent to appropriate it. One taking coupled with the necessary intent normally constitutes a single offense of larceny, and normally the courts limit their inquiry to whether there is such taking and intent; if the finding is in the affirmative the crime of larceny is established. Yet the courts tend to go beyond these limits of inquiry where the problem arises whether a single offense or several distinct offenses have been committed. Two types …
Damages - Effect Of Defendant's Tender Of Specific Restitution Upon Plaintiff's Action To Recover The Value Of Property, William H. Kinsey
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.
Administrative Law - Selective Service Act - Finality Of Local Draft Board's Classifications, William H. Shipley
Administrative Law - Selective Service Act - Finality Of Local Draft Board's Classifications, William H. Shipley
Michigan Law Review
The wife of a registrant who had been placed in class I-A and inducted into the army under the Selective Training and Service Act of 1940 petitioned the federal district court for a writ of habeas corpus to secure her husband's release, contending that the draft board had acted arbitrarily in classifying him. The petitioner and the registrant became engaged in December, 1939, at which time the date of their wedding was set for January 4, 1941. On November 20, 1940, the registrant filed his questionnaire with his local board, indicating that he then had no dependents but that he …
Bills And Notes - Effect Of Unreasonable Delay In Presentment For Payment Of Demand Notes And Bills Of Exchange, Lloyd M. Forster
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 …
Assignments - Injunctions - Enforceability In Equity Of Partial Wage Assignments, Michigan Law Review
Assignments - Injunctions - Enforceability In Equity Of Partial Wage Assignments, Michigan Law Review
Michigan Law Review
The complainant, a milling and textile company employing about 2,000 men, brought this action to enjoin certain wage assignments made by 1,100 of its employees. The assignments, voluntarily made to the respondent union (certified by the National Labor Relations Board), directed the company to deduct from each laborer's pay at the end of every month the amount of his union dues. The complainant had previously refused to sign a contract with the union which embodied a "check-off" provision. Held, the mass assignment being prejudicial to the rights of the complainant, the injunction should be granted. Pacific Mills v. Textile …
Constitutional Law - Constitutionality Of State Sales Tax On Defense Materials Purchased Under A Cost-Plus-A-Fixed-Fee Contract With The Federal Government, Lloyd M. Forster
Constitutional Law - Constitutionality Of State Sales Tax On Defense Materials Purchased Under A Cost-Plus-A-Fixed-Fee Contract With The Federal Government, Lloyd M. Forster
Michigan Law Review
X had a cost-plus-a-fixed-fee contract with the federal government, under which the government reserved the right to pay directly for purchases made by X pursuant to contract to give prior authorization for each purchase over $500, to inspect and acquire title to materials delivered under such contract, and to furnish materials itself. X ordered lumber from plaintiff, who contested the constitutionality of an Alabama sales tax levied on this sale, contending that the tax was levied on a transaction by which the United States secured goods for governmental purposes. Held, the tax should be sustained, since X, and …
Aliens - Naturalization - Refusal To Bear Arms, David N. Mills
Aliens - Naturalization - Refusal To Bear Arms, David N. Mills
Michigan Law Review
In applying for citizenship, petitioner, a licensed missionary in the denomination of Seventh Day Adventists, was unwilling to promise to bear arms, on the ground that she was a noncombatant. Petitioner was not a pacifist or conscientious objector and would gladly do any war work in an army camp except that involving the use of a weapon. Held, that application for naturalization must be denied for failure to take the oath of allegiance in the form prescribed by law. The court expressed its desire to grant citizenship, but declared itself bound by stare decisis. In re Losey, (D. …
Execution - Misdirection Of Process - Validity Of Amendment, Michigan Law Review
Execution - Misdirection Of Process - Validity Of Amendment, Michigan Law Review
Michigan Law Review
A statute provided that where the writ of execution requires the delivery of real or personal property, it "must" be issued to the sheriff of the county where the property is situated. The judgment debtor had some money deposited with the defendant bank in Y county on which plaintiff sought execution. The writ was directed to the sheriff of X county but was delivered to the sheriff of Y county. The writ was served on the defendant bank and the vice president of the bank made a return stating that the bank had no property in its possession, nor under …
Future Interests - Acceleration Of Contingent Remainders After Widow's Election To Take Against Will, Harry M. Nayer
Future Interests - Acceleration Of Contingent Remainders After Widow's Election To Take Against Will, Harry M. Nayer
Michigan Law Review
Testator made specific bequests in the first five items of his will, one bequest being directed to his wife. In the sixth item he gave his wife a life interest in all the property remaining after satisfying items one to five. Item seven provided for a remainder in some specific realty to a niece, and item eight provided that upon the death of the wife and after satisfying item seven, the residue of the estate was to go to five named beneficiaries and to all of his nephews and nieces "then living." The widow renounced her share under the will …
Joint Obligations- Effect Of Release Or Covenant Not To Sue, Michigan Law Review
Joint Obligations- Effect Of Release Or Covenant Not To Sue, Michigan Law Review
Michigan Law Review
Defendants mortgaged their farm to plaintiff and later conveyed to one Ahart, who assumed the mortgage indebtedness. In a written extension agreement between all three parties it was provided that the defendants and Ahart should be jointly and severally liable for the debt. After foreclosure proceedings were started, Ahart and the plaintiff entered into a written contract by which the plaintiff agreed to release Ahart from all personal liability on the mortgage indebtedness in consideration of a deed to the farm. Thereafter the plaintiff sought a deficiency judgment against the defendants. Held, the defendants were not discharged from their …
Labor Law - Seamen - Reinstatement Of Sit-Down Strikers, David N. Mills
Labor Law - Seamen - Reinstatement Of Sit-Down Strikers, David N. Mills
Michigan Law Review
While a ship whose home port was Philadelphia was at dock in the port of Houston, unlicensed seamen commenced a strike for union recognition and boarding passes for union delegates. The strikers did not take possession of the ship but remained on the poop-deck and refused to obey all orders. They were never requested to leave. Sufficient steam was maintained for the operation of all the ship's sanitary and safety appliances, and the vessel was never in danger. When upon the ship's return to Philadelphia the steamship company discharged five of the seamen for participating in the strike, the National …
Taxation - Gift Tax - Transfer In Pursuance Of An Antenuptial Agreement As A Taxable Gift, Michigan Law Review
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 …
Wills - Holographic Revocation - Reference To Nontestamentary Act To Determine Will To Which Revocation Refers, William H. Shipley
Wills - Holographic Revocation - Reference To Nontestamentary Act To Determine Will To Which Revocation Refers, William H. Shipley
Michigan Law Review
Testator deposited his last will and testament with a trust company for safekeeping and received a receipt acknowledging the deposit. Several years later he wrote on the bottom of the receipt: "The Will and Testament above referred to I hereby declare void." The writing was signed and dated. On his death his widow alleged that he had died intestate and the probate court entered a decree recognizing the widow as sole distributee of the estate, valued at twelve million dollars. The legatees in the will instituted the present proceedings against the widow for a rule to show cause why she …
Taxation - Income Tax - Inclusion Of Unpaid Dividends In Decedent's Income, Michigan Law Review
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 …
Taxation - Power Of Municipality To Tax Income Of State Officials, Michigan Law Review
Taxation - Power Of Municipality To Tax Income Of State Officials, Michigan Law Review
Michigan Law Review
A Pennsylvania statute empowered the city of Philadelphia to levy taxes on "persons, transactions, occupations, privileges, subjects and personal property" within Philadelphia. Pursuant to such authority the city enacted an ordinance imposing a tax of one and one-half per cent annually on salaries, wages, commissions, and other compensation earned by nonresidents for work performed in Philadelphia. Plaintiff, employed by an agency of Pennsylvania engaged in performance of governmental functions, brought suit to restrain the collection of the tax. Held, the statute grants the power to tax salaries of state officials and is not invalidated by any doctrine of governmental …
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.
Monthly Periodical Index, Michigan Law Review
Monthly Periodical Index, Michigan Law Review
Michigan Law Review
This department lists the articles and comments which appear in twenty-five leading law reviews.
Front Matter, Michigan Law Review
Front Matter, Michigan Law Review
Michigan Law Review
Front Matter for Volume 40, Issue 2 of Michigan Law Review
Congressional Enactment Of Uniform Judicial Notice Act, Lawrence E. Hartwig
Congressional Enactment Of Uniform Judicial Notice Act, Lawrence E. Hartwig
Michigan Law Review
The National Conference of Commissioners on Uniform Laws approved in 1936 the Uniform Judicial Notice of Foreign Law Act, which has since been adopted by fourteen states. This act was drafted to make uniform a legislative movement of the past twelve years proposing to change two rules of the common law. One is the rule that a state court will not notice the law of sister states in the United States; and the other is the rule that the determination of such law shall be made by the jury and not by the judge. Accordingly, the Uniform Act provides (1) …
Federal Taxation Of Insurance Trusts, Allan F. Smith
Federal Taxation Of Insurance Trusts, Allan F. Smith
Michigan Law Review
The life insurance trust may take many forms and serve a variety of purposes, but for present purposes it may be defined as a trust, at least part of the corpus of which is a policy of life insurance, in which the duty of the trustee is to receive the proceeds of such policy and administer such proceeds as a trust. Such a trust, like any other, may be revocable or irrevocable, and may be funded or unfunded. These various types will be considered separately only where the tax results vary with the type. The present objective is to survey …
Taxation - Optional Valuation Date Under Federal Estate Tax - Inclusion Of Income Received During Year After Decedents Death In The Valuation Of The Gross Estate, Jay W. Sorge
Michigan Law Review
The executors of three different estates elected the optional valuation date provided in the federal estate tax and were compelled, because of a Treasury regulation, to include rents, interest, and regular dividend payments received during the year after the decedent's death in their valuation of the gross estate. In actions to recover overpayment of the tax, the regulation was upheld by the lower federal courts, and the cases were brought to the Supreme Court by certiorari. Held, regular dividend, interest, and rent payments received by the estate between the decedent's death and the optional valuation date one year later, …
Wills - Joint And Mutual Wills - Contracts To Bequeath And Devise - Statute Of Frauds, Charles J. O'Laughlin
Wills - Joint And Mutual Wills - Contracts To Bequeath And Devise - Statute Of Frauds, Charles J. O'Laughlin
Michigan Law Review
The husband and wife made joint and mutual wills, each giving to the survivor a life interest in his or her separate property with the remainder to their foster daughter, the plaintiff. The wife died first, but the husband destroyed the entire will, and took possession of all the wife's property. The husband then died intestate, and plaintiff brought suit against the heirs to enforce the dispositions made by the joint and mutual will. Plaintiff introduced evidence to show that the will was the product of a contract, and therefore irrevocable. Defendant objected on the grounds that the agreement was …
Labor Law - Right Of Union To Deny Membership To Applicant, David N. Mills
Labor Law - Right Of Union To Deny Membership To Applicant, David N. Mills
Michigan Law Review
A condition of the closed-shop agreement between defendant labor union and a manufacturing concern required that all new employees of the company be members of the union or become such within twenty-one days. The company employed plaintiff, but discharged him shortly thereafter when the union refused to admit him to membership. Plaintiff sought either to enjoin the enforcement of the union contract as illegally tending toward a monopoly, or to compel the union to grant his application for membership. Held, defendant's demurrer sustained, because plaintiff's allegation of a general plan to monopolize the labor supply was a conclusion not …