Law Commons^™

Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter

University of Michigan Journal of Law Reform

There has been growing discontent among tax gatherers and taxpayers alike over the disposition of state and local tax disputes. Concern centers on the nature of appellate review and its availability irrespective of the tax involved or the amount or subject matter in controversy. In many jurisdictions the system of review in tax cases presents an unwieldy array of alternative administrative and judicial avenues of review which are confusing to the prospective tax appellant and destructive of economy and uniformity in the system. This article will assess the need for a specialized judicial court to review the initial disposition of …

Labor Law--Unions--The National Labor Relations Board's Role In Examining The Use Of Union Dues Collected Pursuant To A Union Security Agreement, Michigan Law Review

Michigan Law Review

Under section 8(a)(3) of the National Labor Relations Act (NLRA), a majority union and an employer are permitted to enter into a so-called "union security agreement," which requires all employees in the bargaining unit to tender to the union as a condition of continued employment "the periodic dues and the initiation fees uniformly required" by the union of its members. As long as an employee-whether or not he is a member of the union-is willing to pay the proper initiation fees and the "periodic dues.., uniformly required," the union commits an unfair labor practice if it threatens to request or …

Administrative Delay And Judicial Relief, Steven Goldman

Michigan Law Review

The problem of judicial relief from protracted agency delay has been virtually undiscussed in the existing literature. The few courts that have dealt with the delay question have acted instinctively, without providing any rational framework and without articulating either relevant concerns or appropriate standards. This Article will explore the range of issues raised when courts are called upon to grant relief from excessive administrative delay.

The Need For An Ombudsman In State Government, Frank E. Cooper

University of Michigan Journal of Law Reform

Despite the vast powers which have been delegated to state administrative agencies, comparatively little attention has been paid to their organization or methods of operation. As a result, some state agencies in their day-to-day operations fail to meet desirable standards of fair procedure. Each year, thousands of American citizens emerge indignant from an encounter with some agency representative who they assert has treated them impolitely or denied them what they deem to be their rights. But often the case does not involve enough to justify the expense of taking it to court, and the outraged citizen fumes in frustration, concluding …

Procedural Due Process In Administrative Law: Some Thoughts From The French Experience, Richard L. Herrmann

University of Michigan Journal of Law Reform

As administrative law has grown so have the suggestions for change and reform. During the last thirty years a recurrent proposal has been that Congress create a federal administrative court. The first such bill was introduced in 1933 by Senator George Norris. In the same year the American Bar Association also championed the creation of such a court. Bills advocating an administrative court were again introduced in the Seventy-Fourth, Seventy-Fifth, and Seventy-Sixth Congress. The most recent proposal came in 1949. None were ever passed.

The Nlrb And Arbitration: Is The Board's Expanding Jurisdiction Justified?, Richard I. Bloch

University of Michigan Journal of Law Reform

This article will view the functions of the arbitrator and the Labor Board, as well as the arguments for their respective jurisdictions. It will examine the history of the subject from Lincoln Mills through the most recent words on the subject. With a view of the history of the problem and an attempt to examine realistic solutions as well as pure legal logic, the attempt will be to demonstrate the glaring need today for more specifically enunciated standards on the part of the Board. The author shall propose certain aspects of the collective bargaining situation to which the Board must …

Cease And Desist: The History, Effect, And Scope Of Clayton Act Orders Of The Federal Trade Commission, Thomas E. Kauper

Michigan Law Review

A cease and desist order is not entered in a vacuum. What an order should say or require depends upon the effect which the order is to have. A substantial portion of the present study is therefore concerned with the array of effects which may result from the order's entry, and with the relationship between those effects and the order itself. Not all of the detailed discussion of enforcement procedures which follows may seem directly relevant to the content of the FTC's orders. There are important unresolved issues within the enforcement procedures themselves which warrant examination for their own sake …

Labor Law--The Judicial Role In The Enforcement Of The "Excelsior Rule", Michigan Law Review

Michigan Law Review

The NLRB has sought such judicial assistance in almost a dozen cases, and in most of these the courts have assumed an active role in the enforcement of the Excelsior rule. However, a few courts have not been receptive to such enforcement, and the NLRB itself has experienced some difficulty in settling upon the proper grounds for requesting judicial aid. To date, the NLRB has advanced two theories as bases for court enforcement of the requirement that employers produce Excelsior lists: (I) it has sought-under section 1337 of the Judicial Code-to invoke the general jurisdiction of federal district courts to …

The United States Post Office, Incorporated: A Blueprint For Reform, Stanley Siegel

Michigan Law Review

For several generations, the United States Post Office has been the textbook demonstration of the inefficiency of the government in business. To some, the solution to its problems lies only in turning over its functions to free enterprise. A more constructive and politic approach is to inquire whether a structural arrangement falling somewhere between that of a governmental department and that of a privately owned business would permit the Post Office to achieve some of the efficiencies of private enterprise without compromising the most essential elements of public responsibility. This approach has been given new timeliness by the proposal of …

Income Tax: Corporations--Incorporated Professional Service Organization Taxable As A Corporation; Kintner Regulations Held Invalid--Empey V. United States, Michigan Law Review

Michigan Law Review

Lawrence G. Empey, a lawyer, was employed by the Drexler and Wald Professional Company, an association of attorneys that had incorporated in 1961 pursuant to the Colorado Corporation Code and rule 265 of the Colorado Rules of Civil Procedure. Empey began his employment with Drexler and Wald in March 1965, and in November of the same year he acquired ten shares (ten per cent) of the outstanding capital stock of the corporation. On his 1965 federal income tax return, he reported income consisting of his salary as an employee of the company for ten months and ten per cent of …

Cary: Politics And The Regulatory Agencies, Donald C. Cook

Michigan Law Review

A Review of Politics and the Regulatory Agencies by William L. Cary

Comparative Conflict Resolution Procedures In Taxation: An Analytic Comparative Study, L. Hart Wright, Jean Van Houtte, Pierre Kerlan, Helmut Debatin, James Arthur Johnstone, H. Schuttevaer, Elizabeth G. Brown

Michigan Legal Studies Series

Tax administrators in well developed countries rarely have either occasion or opportunity to compare experiences or exchange opinions regarding procedures and practices utilized in administering complicated tax laws. Moreover, there is little comparative literature on the subject. Even the tax institutes which are internationally oriented usually focus on substantive tax principles, not procedures and practices. Hopefully, therefore, administrators in highly developed countries will find useful this analytic comparison of practices and procedures through which six of their number resolve disputable income tax questions -administratively and judicially.

Concern for tax administrators in well developed countries, however, was not the prime motivation …

A Touchstone For Labor Board Remedies, Theodore J. St. Antoine

Articles

Fashion dictates what lawyers argue about, and law professors write about, more than we may care to admit. In labor law, especially, the styles change with a rapidity that would impress a Paris couturier. During the past decade the spotlight has moved from union democracy to labor contract enforcement to the union organizing campaign. Today the "in" topic is National Labor Relations Board (NLRB) remedies. Yet if any subject deserves immunity from the vagaries of fashion, this is the one; for all rights acquire substance only insofar as they are backed by effective remedies. Coke said it long ago: "[W]ant …