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Constitutional Law - Self-Incrimination - Effect Of State Immunity Statute In Federal Court
Constitutional Law - Self-Incrimination - Effect Of State Immunity Statute In Federal Court
Michigan Law Review
The defendant was indicted for violation of the National Prohibition Act. He pleaded immunity from prosecution in the federal court because of his forced testimony in the trial of another in the state court. Held, the state immunity statute was ineffective to protect the defendant in a federal court. United States v. Smith, 51 F.(2d) 803 (1931).
Taxation - Constitutionality Of A Conclusive Presumption That A Transfer Executed Within A Limited Period Before Death Is Made In Contemplation Of Death
Michigan Law Review
Motion for a refund by the plaintiff on the ground that certain transfers made within two years of the death of the decedent should not have been subjected to the federal estate tax as they were not in fact made in contemplation of death. The defendant filed a statutory demurrer on the ground that section 302 of the Revenue Act as amended in 1926 (26 U. S. C. A. sec. 1049C) renders such property taxable irrespective of what impelled the transfer. The section reads, "Where within two years prior to his death and without consideration the decedent has made a …
Trusts--Exercise Of A Power With Consent Of Trustee-Retroactive Federal Inheritance Tax
Trusts--Exercise Of A Power With Consent Of Trustee-Retroactive Federal Inheritance Tax
Michigan Law Review
A trust, established in 1908, reserved a power to the settlor to alter or amend the provisions of the trust, conditioned on the assent of the trustee. 26 U. S. C. A. sec. 1094 (d), Rev. Act (1926) sec. 302 (d), which applied to trusts subject at the date of death to any change through the exercise of a power either by the decedent alone or in conjunction with any person, to alter, amend or revoke, was made retroactive by clause (h) of the same section. Held, since the transfer was complete before the death of the settler, section …
The Supreme Court's Construction Of The Self-Incrimination Clause, Edward S. Corwin
The Supreme Court's Construction Of The Self-Incrimination Clause, Edward S. Corwin
Michigan Law Review
The second pivotal decision of the court in construction of the self-incrimination clause is that in Counselman v. Hitchcock, decided in 1892. An advantageous approach to it is furnished by certain earlier state and federal court decisions applying the common law regarding the privilege of witnesses.