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Criminal Law And Procedure - Statutes-Constitutionality Of Criminal Penalties For Unreasonable Deductions Under Federal Income Tax Statute, William H. Shipley
Criminal Law And Procedure - Statutes-Constitutionality Of Criminal Penalties For Unreasonable Deductions Under Federal Income Tax Statute, William H. Shipley
Michigan Law Review
Defendant was indicted for attempting to evade the federal tax on the income of a certain corporation for the years 1933 to 1936. In providing for deductions from gross income, the statute permits a reasonable allowance for salaries or other compensation for personal services. The government charged that the defendant was a party to a fraudulent scheme whereby, under the guise of paying commissions for services, which commissions were · deducted from gross income, the corporation distributed profits to its stockholders. The trial court submitted to the jury the issue whether the deduction represented a reasonable allowance for the services …
Criminal Law And Procedure - Charging One Theft As Several Larcenies, A Series Of Thefts As A Single Larceny, Michigan Law Review
Criminal Law And Procedure - Charging One Theft As Several Larcenies, A Series Of Thefts As A Single Larceny, Michigan Law Review
Michigan Law Review
The gist of the crime of larceny both at common law and under statutes is a fraudulent taking of the personal property of another with an intent to appropriate it. One taking coupled with the necessary intent normally constitutes a single offense of larceny, and normally the courts limit their inquiry to whether there is such taking and intent; if the finding is in the affirmative the crime of larceny is established. Yet the courts tend to go beyond these limits of inquiry where the problem arises whether a single offense or several distinct offenses have been committed. Two types …