Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network™

Open Access. Powered by Scholars. Published by Universities.®

Michigan Law Review

Discipline
Keyword
Publication Year
File Type

Articles 8911 - 8940 of 12807

Full-Text Articles in Entire DC Network

Taxation - Federal Income Tax - Evasion Through Use Of The Corporate Entity, G. Randall Price Jun 1940

Taxation - Federal Income Tax - Evasion Through Use Of The Corporate Entity, G. Randall Price

Michigan Law Review

The taxpayer purchased A Company stock from X for $100,000 and later sold it for $7,500, deducting the loss in his tax return for that year. Following the discovery of fraud on the part of X he reacquired the stock for $8,000 and then negotiated a settlement with X providing for a resale to X for $100,000. To avoid high taxes on the resulting profit, the taxpayer organized B corporation and purchased all its stock. He then sold to it the A Company stock and all his claims against X in return for its promise to pay back the $100,000 …


Trade Restraints - Due Process - Interference With Liberty To Fix Sale Price Of Gasoline, Michigan Law Review Jun 1940

Trade Restraints - Due Process - Interference With Liberty To Fix Sale Price Of Gasoline, Michigan Law Review

Michigan Law Review

In 1925 the state of Iowa enacted a statute requiring all distributors of gasoline in the state, wholesale or retail, to post in plain sight the price at which they intended to sell their gasoline, setting out all taxes thereon. They were then bound to sell at this price to all buyers. Defendant was such a dealer, and although he posted the price, he failed to abide by it as to all sales and was charged with violating the statute. The lower court sustained defendant's demurrers, holding the statute unconstitutional as a denial of due process and equal protection of …


Trade Restraints - Fair Trade Statutes - Validity Of Statute Forbidding The Giving Of A Premium To Promote The Sale Of Gasoline With An Intent To Injure Competition, Benjamin W. Franklin Jun 1940

Trade Restraints - Fair Trade Statutes - Validity Of Statute Forbidding The Giving Of A Premium To Promote The Sale Of Gasoline With An Intent To Injure Competition, Benjamin W. Franklin

Michigan Law Review

Defendant operated an independent gasoline station. He gave to each cash customer purchasing five gallons of gasoline at the generally prevailing prices a drinking glass worth less than five cents. For this act he was charged with violating a statute prohibiting the giving away of any commodity for the purpose of promoting the sale of any other commodity. Defendant moved that the information be quashed and a verdict be directed of not guilty on the ground that the statute was unconstitutional. From an order denying the motion and finding him guilty, defendant appeals. Held, that the giving of a …


Trusts-Liability Of Life Tenant And Remainderman For Carrying Charges On Unproductive Property, James D. Ritchie Jun 1940

Trusts-Liability Of Life Tenant And Remainderman For Carrying Charges On Unproductive Property, James D. Ritchie

Michigan Law Review

Testator put certain property, highly productive at the time of his death, in trust, income to his grandaughter for life, remainder over. Subsequently part of the property became unproductive, so that if the income from the rest should have fallen below three per cent and taxes were paid from income, the life tenant would have received nothing. The will authorized the trustee to sell when expedient; although using due diligence, the trustee had not yet sold. In a contest between the life tenant and remainderman, held, taxes accrued since the property became unproductive are payable from principal, not income. …


Unfair Competition - Truthful Disparagement Of A Trader's Reputation, W. Wallace Kent Jun 1940

Unfair Competition - Truthful Disparagement Of A Trader's Reputation, W. Wallace Kent

Michigan Law Review

Plaintiff sued for treble damages under the Anti-Trust Act, alleging that the defendants had conspired and combined to drive him out of the securities business. Plaintiff alleged that to accomplish their purpose the defendants published statements as to plaintiff's "criminal record." The facts are not clear, but it appears from the report that the crimes in question were committed twenty years previously, during plaintiff's youth. The trial court instructed the jury that "if that information was true [as to plaintiff's criminal record], the Better Business Bureau, regardless of its purpose in disseminating the information, would not be liable, is not …


Vendor And Purchaser-Vendor's Release Of Sub-Assignee Held A Discharge Of All Prior Assignees, Robert M. Warren Jun 1940

Vendor And Purchaser-Vendor's Release Of Sub-Assignee Held A Discharge Of All Prior Assignees, Robert M. Warren

Michigan Law Review

The bank for which plaintiff is receiver sold land on contract. There followed four successive assignments of the vendee's interest, in each of which the assignee expressly assumed the contract obligation. After the fourth assignment, default occurred as to payments and taxes, and plaintiff began negotiations to sell the property to an intermediate assignee, R. To effectuate this sale, plaintiff procured an assignment in blank from the fourth assignee, W, in consideration of a release of W from further liability on the contract. The negotiations with R having failed, plaintiff brought suit against the vendee and all the …


Monthly Periodical Index, Michigan Law Review Jun 1940

Monthly Periodical Index, Michigan Law Review

Michigan Law Review

This department lists the articles and comments which appear in twenty-five leading law reviews.


Book Notes, Michigan Law Review Jun 1940

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.


Railroads - Damages Under Employers' Liability Act - Use Of Annuity Payments Under Railroad Retirement Act In Mitigation Of Damages, William H. Klein May 1940

Railroads - Damages Under Employers' Liability Act - Use Of Annuity Payments Under Railroad Retirement Act In Mitigation Of Damages, William H. Klein

Michigan Law Review

A recent decision raised the question of the right of a railroad defendant, against whom suit had been brought under the Federal Employers' Liability Act of I908, to plead in mitigation of damages plaintiff's eligibility for an annuity under section z(3) of the Railroad Retirement Act of I937. The court, holding that plaintiff was not eligible for an annuity under the provisions of the Retirement Act, found it unnecessary to pass on the issue. It is proposed in this comment to suggest and analyze the more important arguments on which the solution of the problem, left undecided by that decision, …


The Proposed Four-Year Law Curriculum: A Dissenting Opinion, Philip Mechem May 1940

The Proposed Four-Year Law Curriculum: A Dissenting Opinion, Philip Mechem

Michigan Law Review

A conspicuous and very wholesome manifestation today in legal education is dissatisfaction with legal education. With education in general for that matter. Doubtless the dissatisfaction begins with the general and extends to the particular. The law teacher, that is, observes that the college graduate who comes to him can barely read and write the English language, is scarcely aware that there are any other languages, is wholly devoid of intellectual curiosity, wholly untrained in hard thinking, wholly uninformed about and uninterested in the ideas which make for or against civilization. It makes the law teacher think there must be something …


Damages - Contracts - Recovery For Mental Suffering, G. Randall Price May 1940

Damages - Contracts - Recovery For Mental Suffering, G. Randall Price

Michigan Law Review

Plaintiff bought a loaf of bread at defendant's bakery. After she had eaten half of one of the slices, plaintiff discovered a dead cockroach near the upper crust of the bread whereupon she became ill and suffered serious emotional disturbances. Held, no recovery for mental suffering arising out of breach of an implied warranty of wholesomeness. Wheeler v. Balestri, (Mass. 1939) 23N.E. (2d) 132.


Future Interests - Class Gift - Distribution Where Fund Is Insufficient To Give Specified Sum To Each Intended Member - Closing Of Class, James D. Ritchie May 1940

Future Interests - Class Gift - Distribution Where Fund Is Insufficient To Give Specified Sum To Each Intended Member - Closing Of Class, James D. Ritchie

Michigan Law Review

To each grandnephew and grandniece, "now living or hereafter born during the continuance of this trust" (which was not to last longer than "twenty years after the death of the survivor" of testator's nephews and nieces), there was to be paid from a trust of the residue of the estate $2,000 "as each shall arrive at the age of twenty-five," "as his or her absolute property." At testator's death thirteen nephews and nieces, ranging from nineteen to fifty-five years of age, and nineteen grandnephews and grandnieces, from two months to thirty-two years, were living. Four of the latter group, who …


Constitutional Law - Eminent Domain - Value As Fixed By Agreement Between The Parties - When Is Property Taken For Purpose Of Determining Payment Of Interest?, John H. Pickering May 1940

Constitutional Law - Eminent Domain - Value As Fixed By Agreement Between The Parties - When Is Property Taken For Purpose Of Determining Payment Of Interest?, John H. Pickering

Michigan Law Review

Defendant's land, situated between the riverside and set-back levees of the proposed floodway extending along the western bank of the Mississippi from Bird's Point to New Madrid, Missouri, was inundated in the flood of 1937, at which time the floodway, with its system of fuse plugs (whereby the riverbank levee was to be lowered to allow flood waters to spend their destructive force by spreading over larger areas) was not yet in operation. Thereafter the United States, under authority conferred by the Flood Control Act of 1928, instituted condemnation proceedings to secure flowage rights over defendant's land. Defendant claimed that …


Securities Legislation - Civil Liabilities On Account Of False Registration Statement - Limitations Of Actions - Licenses, Michigan Law Review May 1940

Securities Legislation - Civil Liabilities On Account Of False Registration Statement - Limitations Of Actions - Licenses, Michigan Law Review

Michigan Law Review

Plaintiff, purchaser of stock in Condor Pictures, Inc., brought an action against the officers of the corporation and the auditors who certified the registration statement, to recover damages under section II of the Securities Act of 1933. The action was founded upon misrepresentations and omissions in the registration statement, concerning a lease made by Condor Pictures, Inc., which the auditors failed to set up as a contingent liability. The defendants at the time of the suit stipulated that the stock had no market value, but the plaintiff did not offer any evidence of the actual value of the stock beyond …


Trade Restraints - Patents - Effect Of Illegal Condition In Patent Licensing Agreement, Michigan Law Review May 1940

Trade Restraints - Patents - Effect Of Illegal Condition In Patent Licensing Agreement, Michigan Law Review

Michigan Law Review

Plaintiff, owning a patent on a process involving the use of unpatented lecithin in the production of chocolate, assured potential users that the process might be employed by them in the manufacture of chocolate on condition that all lecithin so used be purchased exclusively from plaintiff. Defendant at .first complied with the condition but subsequently, while continuing to use the patented process, began to buy lecithin from plaintiff's competitors. Plaintiff brought suit for an injunction restraining infringement. Defendant, in counterclaiming for an injunction against future suits, in effect asked the court to hold that the implied license under which it …


Monthly Periodical Index, Michigan Law Review May 1940

Monthly Periodical Index, Michigan Law Review

Michigan Law Review

This department lists the articles and comments which appear in twenty-five leading law reviews.


Taxation - Corporations -Treatment Of Treasury Stock Under The Michigan Privilege Tax Statute, James A. Lee May 1940

Taxation - Corporations -Treatment Of Treasury Stock Under The Michigan Privilege Tax Statute, James A. Lee

Michigan Law Review

The recent Louisiana case of State v. Stewart Brothers Cotton Co., lnc. raises the question of the treatment of treasury stock 2 for franchise or privilege tax purposes. In that case the state statute provided that the base for the franchise tax was the corporation's issued and outstanding capital stock, surplus and undivided profits. Stewart Bros. Cotton Co., Inc., had an authorized capital stock of 10,000 shares; in 1930 it purchased 3,333 1/3 shares of this stock, and did not cancel the shares until 1935. The surplus, which was more than sufficient to allow the corporation to purchase the stock …


Evidence - Federal Communications Act - Admissibility Of Evidence Which Became Accessible By Wire-Tapping, Edmond F. Devine May 1940

Evidence - Federal Communications Act - Admissibility Of Evidence Which Became Accessible By Wire-Tapping, Edmond F. Devine

Michigan Law Review

Petitioners were convicted under a federal indictment for frauds on the revenue. The United States Supreme Court reversed the conviction on the ground it was obtained by use of evidence secured in violation of section 605 of the Communications Act of 1934 by wire-tapping. A new trial resulted in conviction and eventually the Supreme Court granted a writ of certiorari to consider the question whether evidence indirectly obtained by that wire-tapping could be admitted despite the first holding. Held, such evidence is inadmissible on the basis that to rule otherwise would largely nullify the doctrine previously laid down. Nardone …


Front Matter, Michigan Law Review May 1940

Front Matter, Michigan Law Review

Michigan Law Review

Front Matter for Volume 38, Issue 7 of Michigan Law Review


Another New Tort?, Paul A. Leidy May 1940

Another New Tort?, Paul A. Leidy

Michigan Law Review

During the past two years there have come suggestions of at least two new torts: intentional infliction of mental suffering, and radio defamation. The ease with which the decision in Baxter v. Ford Motor Company has caught on, especially with legal scholars and with at least one American court, suggests that we may soon have to add a third. This one, however, will be more difficult to label, for the writers who applaud the result seem to be in almost complete disagreement as to the principle of the case; there are already several explanations and justifications for the liability imposed …


The State Legislatures And Unionism: A Survey Of State Legislation Relating To Problems Of Unionization And Collective Bargaining, Russell A. Smith, William J. Delancey May 1940

The State Legislatures And Unionism: A Survey Of State Legislation Relating To Problems Of Unionization And Collective Bargaining, Russell A. Smith, William J. Delancey

Michigan Law Review

'There ought to be a law!" So declared labor and its friends in the early days of the New Deal, and the Wagner Act and "little" Wagner acts (the "labor relations acts") were the legislative response. Now, some five years later, with Utopia in labor relations not yet at hand, the hue and cry goes up for still more law, both state and federal. In part this is the typical American reaction to particular irritations and assumes with the usual naiveté that there is a single legislative specific for every isolated ailment. In part it is the equally typical reaction …


Federal Estate And Gift Tax: Concept Of A Transfer, Henry J. Merry May 1940

Federal Estate And Gift Tax: Concept Of A Transfer, Henry J. Merry

Michigan Law Review

The first of the "modern" federal death tax laws, enacted in 1916 "imposed upon the transfer of the net estate of every decedent" a tax measured essentially by the net value of certain property interests at the time of his death. The tax was upheld as an indirect tax or excise upon the privilege of transmitting property at death and its fundamental nature has never been changed. There has been, however, an almost continuous controversy as to the property interests which may and should be included in the basic measure of the tax-the gross estate--and the present law embodies numerous …


Legal Institute, Michigan Law Review May 1940

Legal Institute, Michigan Law Review

Michigan Law Review

Following its very successful Law Institute of last year, when more than one hundred and seventy-five lawyers from all parts of the United States gathered on its campus to spend three days in earnest study of certain recent developments in the law, the University of Michigan Law School has decided to make the Institute an annual event.


Corporations - Jurisdiction - Foreign Corporations And Venue In The Federal Courts - Consent To Be Sued, Theodore R. Vogt May 1940

Corporations - Jurisdiction - Foreign Corporations And Venue In The Federal Courts - Consent To Be Sued, Theodore R. Vogt

Michigan Law Review

In the long history of the struggle to hold foreign corporations subject to suit at the place of their business activity/ another chapter was written when the Supreme Court decided Neirbo Company v. Bethlehem Shipbuilding Corp., Ltd., hereinafter referred to as the Neirbo case. In that case the plaintiffs, who were citizens and residents of New Jersey, had brought an action in the United States District Court for the Southern District of New York and had sought and obtained the addition, as a party defendant, of Bethlehem, a Delaware corporation. Since, as between plaintiffs and Bethlehem, the suit had …


Master And Servant -The Filling Station Operator As An Independent Contractor, William F. Andersen May 1940

Master And Servant -The Filling Station Operator As An Independent Contractor, William F. Andersen

Michigan Law Review

Under the press of modern concepts of responsibility of business units it becomes necessary to re-examine the relation between the corner filling station and the big oil company that uses it as a means of getting its products before the consuming public. The factual situation is usually this: the operator may own the station, or may lease it from the oil company; the oil company invariably owns the equipment, such as gas pumps, tanks, and tank trucks, which it leases to the operator; by a sales contract the operator binds himself to sell only the petroleum products of the oil …


Contracts - Assignment - Authority To Pay Out Of A Particular Fund, Michigan Law Review May 1940

Contracts - Assignment - Authority To Pay Out Of A Particular Fund, Michigan Law Review

Michigan Law Review

Plaintiff had a contract to receive a commission from the defendant based on the number of shares of stock sold by the defendant. Plaintiff subsequently made an agreement with Gray in which it was stipulated, "that the first $2,500 received by the said George Allardyce [plaintiff] shall be given to John C. Gray, and the said George Allardyce hereby gives the said Dart & Company [defendant] authority to issue a check to John C. Gray in that amount." Because the state securities commission authorized fewer shares of stock for sale than was anticipated, plaintiff's commission amounted to only $2,250. Defendant's …


Contracts - Third Party Beneficiary - Power Of Promisee To Discharge Promisor - Necessity For Consideration, Roy L. Rogers May 1940

Contracts - Third Party Beneficiary - Power Of Promisee To Discharge Promisor - Necessity For Consideration, Roy L. Rogers

Michigan Law Review

Stanfield recovered judgment against W. C. McBride, Inc. for personal injuries suffered in an automobile accident which was occasioned by the negligence of Strunk, employee of the McBride company, who at the time of the accident was driving (with the owner's consent) an automobile owned by the Miller-Morgan Auto Company. The McBride company in turn recovered a judgment against its employee, Strunk, and now as garnishor seeks to reach an insurance policy issued to the Miller-Morgan company which at the time of its issuance contained an omnibus clause insuring all persons driving the insured car with the consent of the …


Insurance - Disability Benefits - Insured's Duty To Remove Disability, Roy L. Steinheimer May 1940

Insurance - Disability Benefits - Insured's Duty To Remove Disability, Roy L. Steinheimer

Michigan Law Review

Plaintiff insured had suffered from diabetes since 1932. Defendant insurance company paid disability benefits till 1937 and thereafter refused to make further payments on the ground that plaintiff had refused to avail himself of the insulin and dietary treatment advised by his physician. Such treatment is neither dangerous, painful, nor detrimental to the patient. From an order sustaining plaintiff's demurrer to defendant's answer, defendant appealed. Held, plaintiff's demurrer sustained. The policies as written define the rights and duties of the contracting parties and should be construed as written. The court will not read into policies by operation of law …


Taxation - Income Tax - Credits - Orphans Maintained In An Orphanage Are Not Dependents Of The Taxpayer Under The Revenue Act Of 1932, Jerome J. Dick May 1940

Taxation - Income Tax - Credits - Orphans Maintained In An Orphanage Are Not Dependents Of The Taxpayer Under The Revenue Act Of 1932, Jerome J. Dick

Michigan Law Review

The petitioner for a number of years had been paying the annual deficit of the St. Francis Industrial School for Orphans. In 1933 she entered into and performed a contract with the orphanage whereby she agreed to pay the maintenance expense of sixty-four named orphans. Petitioner claimed she was entitled to a $400 credit on her income tax return for each of these orphans. Under the Revenue Act of 1932 the credit was allowed for each person dependent upon and receiving his chief support from the taxpayer. Petitioner appealed the decision of the United States Board of Tax Appeals, which …


Taxation - Jurisdiction - Classification Of Property As Tangible Or Intangible, John L. Rubsam May 1940

Taxation - Jurisdiction - Classification Of Property As Tangible Or Intangible, John L. Rubsam

Michigan Law Review

Respondent's decedent died testate in 1936 and was at the time of his death a resident of and domiciled in Oregon. In earlier years when he resided in Wisconsin he placed various stocks, bonds and other intangibles in the possession of an Illinois trust company, which acted as his agent in collecting and investing the principal and income on these securities. These securities were always physically present in Illinois, never in Oregon. About six months before his death respondent's decedent directed the trust company to sell some of his bonds and purchase $450,000 worth of federal irrevocable trust for the …