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Full-Text Articles in Law
Federal Tax Administration And The Small Taxpayer, L. Hart Wright
Federal Tax Administration And The Small Taxpayer, L. Hart Wright
University of Michigan Journal of Law Reform
The actual or supposed complexity of substantive federal tax law has generated two unresolved administrative by-products of peculiar importance in the case of small taxpayers. In each of these circumstances the Internal Revenue Service (and in one, the Congress) has tended to default on its programmatic responsibility to facilitate payment by small taxpayers of no less and no more than they owe under the tax law. For too long and to too large an extent, these taxpayers, although completely bewildered and devoid of self-confidence in the conduct of their tax affairs, have had to fend for themselves, both at return …
Substance And Procedure In The Construction Of The National Environmental Policy Act, Lloyd A. Fox
Substance And Procedure In The Construction Of The National Environmental Policy Act, Lloyd A. Fox
University of Michigan Journal of Law Reform
In 1969 Congress enacted the National Environmental Policy Act (NEPA or Act) in an effort to deal with the many environmental problems facing the United States. In the three years that the Act has been in force, a large number of suits has been filed by environmental organizations seeking to enforce the standards enunciated in NEPA. The courts hearing these cases generally agree that NEPA imposes only procedural duties on administrative agencies. This implies that the courts will merely determine whether the agency in question has complied with the procedural requirements contained in Section 102 of the Act. This further …
Michigan Environmental Protection Act Of 1970, Susan Pearce
Michigan Environmental Protection Act Of 1970, Susan Pearce
University of Michigan Journal of Law Reform
Widespread public preoccupation with environmental quality is a recent development, and one that has provided the impetus for a thorough examination of existing governmental structures in order to establish a functional system for the environment's protection and improvement. Commenting on this development, a leading environmental lawyer recently noted: "[T]he explosion of concern for the environment, at every private and governmental level, is the great political phenomenon of the last twelve months." As concern has grown about the quality of the environment, so too has skepticism increased about the ability of present institutions to cope with the problem. A constitutional amendment …
Industrial Health And Safety: The Need For Extended Federal Regulation, J. Michael Harrison
Industrial Health And Safety: The Need For Extended Federal Regulation, J. Michael Harrison
University of Michigan Journal of Law Reform
It is the purpose of this article to raise and answer these questions: (1) Is the current level of injury frequency on the job unsatisfactory? (2) If so, can this level of injury frequency be reduced through more effective industrial safety regulation? (3) To what extent and for what reasons have existing regulatory programs, both public and private, succeeded in reducing frequency rates? (4) In what manner, if at all, should the Federal Government extend its regulation of industrial safety? An affirmative answer to the first two questions is preliminary to the other inquiries. It will be worthwhile to proceed …
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
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 …
The Need For An Ombudsman In State Government, Frank E. Cooper
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 …