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Articles 1 - 5 of 5
Full-Text Articles in Law
Constitutional Law - Fourteenth Amendment - Privileges And Immunities Clause - Civil Liberties - The Hague Case, John N. Seaman
Constitutional Law - Fourteenth Amendment - Privileges And Immunities Clause - Civil Liberties - The Hague Case, John N. Seaman
Michigan Law Review
The decisions of the United States Supreme Court in recent years, interpreting the first section of the Fourteenth Amendment, have manifested two striking changes in trend. The first is towards less judicial restraint on governmental regulation of business; that is, towards tolerance of diminished "business liberty." The other is towards greater judicial restraint on governmental interference with individual liberty, commonly called civil liberty. A recent case/ which upheld freedom of speech and assembly and invalidated a city ordinance requiring the obtaining of a permit as prerequisite to a public meeting, not only illustrates the latter of these trends, but is …
Taxation - Jurisdiction To Tax - Multiple Taxation Of Intangibles, Richard Brawerman
Taxation - Jurisdiction To Tax - Multiple Taxation Of Intangibles, Richard Brawerman
Michigan Law Review
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliott, a majority of the justices refused to adhere to the doctrine that the Fourteenth Amendment prohibits taxation of intangibles by more than one state, and subscribed instead to the view that control and benefit are together the only test of jurisdiction of the states to tax. In Curry v. McCanless, the decedent, a resident of Tennessee, had created a trust of intangibles, reserving control over the income during her life and power to revoke the trust by will. The trust …
Taxation-Procedural Devices For Preventing Multiple Taxation Of Intangibles Based On Domicile - Original Suit By Way Of Interpleader Before Supreme Court, Edmund O'Hare
Michigan Law Review
The famous Dorrance litigation raised very sharply the problem of avoiding multiple inheritance taxes based upon conflicting claims of domicile. Up to that time it was thought that the right of a state to levy an inheritance tax upon intangible personal property owned by a nonresident decedent had been effectively denied by Farmers Loan & Trust Co. v. Minnesota, Baldwin v. Missouri, and First National Bank of Boston v. Maine. But the Dorrance cases resulted in the collection of huge inheritance taxes by Pennsylvania and New Jersey, both states grounding their assessments upon the assertion that Dr. Dorrance …
Taxation-Income Tax -Jurisdiction -Trusts - State Tax On Resident Beneficiary's Net Income From Trust Established And Administered By Non-Resident Trustee, Allan A. Rubin
Michigan Law Review
The state of Virginia imposed an income tax upon the income received by a resident of Virginia as beneficiary of a discretionary trust established and administered in New York by a resident of New York, which state had levied and collected an income tax on the entire income of the trust fund. Petitioner protested the payment of the Virginia tax, alleging the taking of property without due process of law and the denial of equal privileges in contravention of the Fourteenth Amendment of the Federal Constitution. Held, that the tax was valid, since it was ascertained by the beneficiary's …
Constitutional Law - Equal Protection Of The Laws - Exclusion Of Negro From Law School Of State University, Fred C. Newman
Constitutional Law - Equal Protection Of The Laws - Exclusion Of Negro From Law School Of State University, Fred C. Newman
Michigan Law Review
Petitioner, a negro, was refused admission to the law school of the State University of Missouri solely upon the ground of his race. While the state of Missouri assumed to provide reasonable tuition fees for the legal education of negro residents of Missouri in other states and possibly contemplated providing opportunities for professional training for negroes within the state at some future date, it did not provide for any instruction in law for negroes within the state. The Supreme Court of Missouri affirmed the judgment of the circuit court quashing an alternative writ of mandamus and denying a peremptory writ …