Law Commons^™

Apportionment Of The Federal State Tax In The Absence Of Statute Or An Expression Of Intention, William P. Sutter

Michigan Law Review

Federal law now provides in sections 826 (c) and (d) of the Internal Revenue Code that life insurance and property transferred by appointment shall bear their proportionate tax burden. It does not contain similar provisions with respect to other types of non-probate property. At the present time, twenty states provide by statute for some sort of apportionment of estate taxes. Two states have statutes restricting apportionment in some degree. In the rest, the matter rests in the discretion of the courts. I propose to discuss in this article the situation in those areas where no statutory guidance exists.

Conflict Of Laws-Full Faith And Credit-Custody Decrees, James I. Huston

Michigan Law Review

Husband and wife, living in Ohio, were separated in 1945, the only child going to live with the paternal great-grandfather in Pennsylvania. Husband and wife were divorced in Ohio in April 1949. Custody of the child was awarded the wife, but because of the wife's defective vision the child was to remain temporarily with the great-grandfather; it was further provided that the custody question could be relitigated after eighteen months. On October 26, 1949, the wife got a further Ohio decree awarding her sole custody. The great-grandfather refused to surrender the child, and wife filed a petition for habeas corpus …

Conflict Of Laws-Enforcement Of Foreign Claims For Taxes And Workmen's Compensation Premiums, C. J. Rice S. Ed.

Michigan Law Review

By reason of work done in Ohio, defendant-employer came within the provisions of that state's compulsory workmen's compensation law. The State of Ohio sought to collect insurance premiums due the state fund by an action brought in a Kentucky court. Defendant demurred on the ground that the claim was in the nature of one for taxes, and hence unenforceable extraterritorially. On appeal from an order sustaining the demurrer, held, reversed. Regardless of whether or not the claim for premiums can be classified as one for taxes, Kentucky courts may act as forums for the collection of foreign tax claims. …

Conflict Of Laws-Constitutional Law-Full Faith And Credit-Fraternal Benefit Society's Constitution Controlling Over Statute Of Limitations Of Forum State, Bruce L. Moore S.Ed.

Michigan Law Review

In an action against an Ohio fraternal benefit society to recover insurance benefits resulting from the death of an insured member, the defense was that the constitution of the society prohibited the bringing of an action on such a claim more than six months after disallowance of the claim. This provision was valid under the statutes and court decisions of Ohio. The statute of limitations of the state of the forum, South Dakota, was six years on contract actions. Another statute of South Dakota declared void every stipulation in a contract limiting the time within which a party may enforce …

Conflict Of Laws-Limitation Of Actions-Determination Of Place Of Accrual Of Action To Enforce Liability Of Stockholders In Insolvent National Banks, Edwin F. Uhl S.Ed.

Michigan Law Review

Suits in equity were brought in the federal district courts of Ohio and Pennsylvania against resident shareholders of Banco Kentucky Company, a bank-stock holding corporation. The purpose of the litigation was to enforce an assessment under the National Bank Act on the shares of an insolvent national bank which Banco owned. Ohio and Pennsylvania have six year statutes of limitations on such an action. They also have borrowing statutes, barring suit on a cause of action no longer enforceable in the jurisdiction in which it arose. The bank had been authorized to conduct its activities in Louisville, Kentucky, had engaged …

Municipal Corporations - Home Rule Amendments - Conflict Between Local And State Law, William L. Howland

Michigan Law Review

The petitioner, on behalf of the city of Akron, applied for a writ of mandamus to compel the board of health of the city to apply the municipal civil service regulations to the employees of the board. In 1912, Ohio had adopted a so-called "home rule amendment" to its constitution, under authority of which the city had formulated its charter. By statute, each city in Ohio constitutes a city health district, and the officers thereof are appointed by the mayor of the city with the consent of the city council. The state statutes make no express reference to civil service …

Curbing The Supreme Court-State Experiences And Federal Proposals, Katherine B. Fite, Louis Baruch Rubinstein

Michigan Law Review

The avalanche of proposals introduced in the last session of Congress seeking to curb the power of the Supreme Court to declare legislative acts unconstitutional and President Roosevelt's recent message to Congress on the judiciary have focused attention on the problem of the function of that Court in our governmental system.

This article does not take sides in the controversy. Its purpose is merely to review the developments in the four states, Colorado, Ohio, North Dakota and Nebraska, which by amendments to their constitutions have sought to place curbs on their supreme courts, and also to classify the proposals which …

Conflict Of Laws - Mistake Of Foreign Law As Mistake Of Fact

Michigan Law Review

Plaintiff sued in Ohio to set aside a deed of Ohio land given by the plaintiff, a resident of that state, in exchange for Texas lands deeded by the defendant who was also a resident of Ohio, for mistake as to defendant's title to the Texas land resulting from a Texas statute of which both parties were ignorant at the time of the transaction. Held, a mistake of foreign law is a mistake of fact authorizing equitable relief. Miller v. Bieghler, 123 Ohio St. 227, 174 N.E. 774 (1931).