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Full-Text Articles in Law
The Irs As Super Creditor, Steve R. Johnson
The Irs As Super Creditor, Steve R. Johnson
Scholarly Publications
The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restrictions imposed by state law on other creditors. This principle is no novelty. Several recent developments, though, have involved interesting applications of it. Part I of this article explains the principle. Part II examines recent applications of it.
An Exception Swallows A Rule: Police Authority To Search Incident To Arrest, Wayne A. Logan
An Exception Swallows A Rule: Police Authority To Search Incident To Arrest, Wayne A. Logan
Scholarly Publications
Compared to Fourth Amendment jurisprudence more generally, with its well-earned reputation for complexity and variability, the search incident to arrest exception to the Amendment's warrant requirement would appear an oasis of consistency. The exception affords police an unqualified right to search anyone they arrest, without first obtaining a search warrant from a neutral judicial official. This right extends to the bodies of all arrestees, their area of "immediate control," and, if driving a car, the interior of the car and any containers located therein