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Articles 1 - 7 of 7
Full-Text Articles in Law
Collateral Estoppel In Civil Tax Fraud Cases Subsequent To Criminal Conviction, Michigan Law Review
Collateral Estoppel In Civil Tax Fraud Cases Subsequent To Criminal Conviction, Michigan Law Review
Michigan Law Review
To secure compliance with federal income tax laws, Congress has provided both criminal and civil penalties. Fines and imprisonment are imposed under section 7201 of the Internal Revenue Code if the Government can prove beyond a reasonable doubts a willful attempt to evade or defeat taxation. Section 6653(b) authorizes, as a civil sanction, a fifty per cent addition upon findings by the Commissioner of fraudulent underpayment. These findings, if challenged by the taxpayer, need only be sustained by a preponderance of the evidence. Because of the similarity between the acts condemned by sections 7201 and 6653(b), conviction under section 7201 …
Reasonable Mistake Of Age: A Needed Defense To Statutory Rape, Larry W. Myers
Reasonable Mistake Of Age: A Needed Defense To Statutory Rape, Larry W. Myers
Michigan Law Review
Hernandez represents the first positive judicial step toward changing the irrational rules which currently control the crime of statutory rape, and its import should furnish a touchstone for the future development of the law of all sex crimes. In the brief period since the Hernandez decision was handed down it has been reaffirmed by its authors, and the legislatures in two other states have enacted statutes which embrace its sound reasoning. However, at least one state has evidenced an intent to follow the traditional judicial approach of imposing strict liability, notwithstanding the defendant's reasonable mistake with respect to the true …
Costs Of Unsuccessful Criminal Defense Are Deductible "Ordinary And Necessary" Business Expenses--Tellier V. Commissioner, Michigan Law Review
Costs Of Unsuccessful Criminal Defense Are Deductible "Ordinary And Necessary" Business Expenses--Tellier V. Commissioner, Michigan Law Review
Michigan Law Review
Taxpayer, a broker and underwriter, was convicted for violations of the Securities Act of 1933 and the federal mail fraud statute, and for conspiracy to violate those statutes. He claimed a deduction for the legal expenses incurred in his defense. The Commissioner's disallowance of the deduction was sustained by the Tax Court. On appeal to the Court of Appeals for the Second Circuit sitting en banc, held, reversed. Legal expenses incurred in an unsuccessful defense against criminal charges arising out of a trade or occupation are deductible "ordinary and necessary" business expenses.
Advising A Witness To Exercise His Privilege Against Self-Incrimination When The Adviser's Motive Is To Protect Himself Is An Obstruction Of Justice-Cole V. United States, Michigan Law Review
Advising A Witness To Exercise His Privilege Against Self-Incrimination When The Adviser's Motive Is To Protect Himself Is An Obstruction Of Justice-Cole V. United States, Michigan Law Review
Michigan Law Review
Defendant, who had perjured himself before a federal grand jury, feared that the testimony of his former employee before the same body would reveal the perjury. Knowing that the employee had previously filed a false affidavit with the McClellan Committee, defendant was able to persuade him to invoke his constitutional privilege against self-incrimination. When the former employee later voluntarily made a full disclosure to government agents, defendant was indicted by a second grand jury and convicted of corruptly endeavoring to obstruct the administration of justice in violation of section 1503 of the Federal Criminal Code. On appeal to the Court …
Constitutional Right To Jury Trial In Criminal Contempt Cases?-United States V. Barnett, Michigan Law Review
Constitutional Right To Jury Trial In Criminal Contempt Cases?-United States V. Barnett, Michigan Law Review
Michigan Law Review
Federal courts historically have had the power to try criminal contempt cases without a jury. There is a virtually uninterrupted 150-year line of cases which holds that contempt is not a "Crime" or "criminal prosecution" within the meaning of article III and the sixth amendment to the Constitution. Superficially, the decision in United States v. Barnett is in accord with these precedents. However, in an important "dictum," footnote number 12, the majority cautioned that "punishment by summary trial without a jury would be constitutionally limited to that penalty provided for petty offenses." Although the Court itself styles this comment a …
Grand Jury Secrecy, Richard M. Calkins
Grand Jury Secrecy, Richard M. Calkins
Michigan Law Review
When a leading state such as Illinois enacts "reform" legislation, an impact on the legislatures of other jurisdictions may be anticipated. Accordingly, a need exists for an examination of this legislation in the light of the common-law background of grand jury secrecy and for a further analysis of it in the face of the growing trend toward more liberalized discovery of grand jury minutes in other jurisdictions. It is the contention of the author that such an empirical study will demonstrate that this legislation adopted by Illinois is contrary to all modern judicial thinking and is, in fact, a retrogressive …
Kamisar, Inbau & Arnold: Criminal Justice In Our Time, Theodore Souris
Kamisar, Inbau & Arnold: Criminal Justice In Our Time, Theodore Souris
Michigan Law Review
A Review of Criminal Justice in Our Time by Yale Kamisar, Fred E. Inbau, and Thurman Arnold