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The Judicial Public Policy Doctrine In Tax Litigation, Michigan Law Review Nov 1975

The Judicial Public Policy Doctrine In Tax Litigation, Michigan Law Review

Michigan Law Review

This Note evaluates the merits of Revenue Ruling 74-323. First, it asserts that, while not arbitrary, the Service's resolution of the preemption issue was not mandated by the language of amended section 162 or by the relevant legislative history. Second, it maintains that it is both appropriate and procedurally feasible to apply the judicial public policy doctrine to violations of federal civil rights laws that impose no fine, imprisonment, loss of license, or other criminal penalty. The denial of a deduction in this situation would extend the public policy doctrine beyond both section 162(c)(2) and the judicial doctrine as it …


Post-Conviction Review In The Federal Courts For The Service-Member Not In Custody, Michigan Law Review Apr 1975

Post-Conviction Review In The Federal Courts For The Service-Member Not In Custody, Michigan Law Review

Michigan Law Review

This Note examines the availability of nonhabeas federal court review for those convicted by courts-martial. Part I discusses the function of such review and suggests a scope of review that would serve that function without unduly burdening the federal courts; Part II sketches the evolution of nonhabeas review and analyzes the jurisdictional problems surrounding its present status; Part III recommends statutory and judicial changes to make the review of courts-martial more equitable and efficient.


Uncovering "Nondiscernible" Differences: Empirical Research And The Jury-Size Cases, Richard O. Lempert Mar 1975

Uncovering "Nondiscernible" Differences: Empirical Research And The Jury-Size Cases, Richard O. Lempert

Michigan Law Review

My point is not that verdict differences associated with jury size cannot be revealed through careful empirical investigation. Indeed, at several places in this article I will suggest research strategies likely to reveal such differences. Rather, it is that typical strategies of legal-impact research, such as those utilized in the Colgrove real-world studies, are unlikely to uncover differences associated with jury size however well they control for those plausible rival hypotheses that form the usual threats to the validity of impact research. The reason lies in the unamenability of the jury-size problem to the usual techniques of aggregate data analysis.


The Juvenile Court And Emotional Neglect Of Children, James B. Stoetzer Jan 1975

The Juvenile Court And Emotional Neglect Of Children, James B. Stoetzer

University of Michigan Journal of Law Reform

A primary function of the Juvenile Court is to assist in the protection of children from abuse and neglect. Juvenile court acts, child abuse reporting statutes, and child protective services legislation have incorporated provisions dealing with physical abuse and physical neglect of children. Such legislation enables state intervention into family life for the protection of children exposed to harmful environments. Statutory definitions of abuse and neglect provide a basis on which the community, frequently through the juvenile court, may pass judgment on the existence of child neglect and offer services or coerce family members to accept them. A few states, …


Standards For Accepting Guilty Pleas To Misdemeanor Charges, Richard A. Kopek Jan 1975

Standards For Accepting Guilty Pleas To Misdemeanor Charges, Richard A. Kopek

University of Michigan Journal of Law Reform

The guilty plea-not the trial-is the most common manner of disposing of criminal cases in America. It has been estimated that 90 percent of all convictions and 95 percent of misdemeanor convictions are the result of guilty pleas. Various reasons have been advanced to explain this heavy reliance on the guilty plea. For example, it avoids the drain on judicial resources that would occur if all cases had to be tried. In addition, it eliminates the risks and uncertainties of trials and permits flexibility in sentencing. Because of the prevalence of guilty pleas, there must be procedural safeguards to insure …


Compensation Of The Federal Judiciary: A Reexamination, Elliot A. Spoon Jan 1975

Compensation Of The Federal Judiciary: A Reexamination, Elliot A. Spoon

University of Michigan Journal of Law Reform

The compensation of the federal judiciary has been a persistent issue since the enactment of the Judiciary Act of 1789. The problem has been traditionally perceived in the context of particular proposals for salary increases, but the underlying issues are much more fundamental than the concerns of the day. The institutional arrangements by which judicial compensation is determined and the factors which shape that determination have a profound impact on the fiscal and human resources of the judiciary, on the power relationships among the three branches of the national government, and, thereby, on the independence and quality of the judicial …


Limiting The Criminal Contempt Power: New Roles For The Prosecutor And The Grand Jury, Richard B. Kuhns Jan 1975

Limiting The Criminal Contempt Power: New Roles For The Prosecutor And The Grand Jury, Richard B. Kuhns

Michigan Law Review

This article will briefly describe the development and scope of the law of criminal contempt, and then tum to the question of whether the current exercise of the power is consistent with the rationale for its existence. The analysis will suggest not only that the answer to this question in many instances is negative, but also that substantial benefits would result from requiring that criminal contempts be treated as ordinary criminal prosecutions.