Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Law
S08rs Sgb No. 1 (L Book Bill), Davis
S08rs Sgb No. 1 (L Book Bill), Davis
Student Senate Enrolled Legislation
No abstract provided.
Synopsis Of The Extraterritorial Protection Afforded By Section 337 As Compared To The Patent Act , Neil F. Duchez
Synopsis Of The Extraterritorial Protection Afforded By Section 337 As Compared To The Patent Act , Neil F. Duchez
Michigan Telecommunications & Technology Law Review
Unlike Section 271 of the Patent Act of 1952, "[s]ection 337 is a trade law which is not necessarily limited by the principles of domestic patent law." When examined more closely, Section 337 of the U.S. Tariff Act of 1930 in effect provides a patentee more protection from infringing foreign activity than Section 271. Accordingly, in many situations involving foreign acts, it may be more advantageous to enforce a U.S. patent at the International Trade Commission ("Commission") as opposed to a federal district court. The analysis discussed infra more closely examines those situations and provides the history behind the intended …
Let's Not Jump To Conclusions: Approaching Felon Disenfranchisement Challenges Under The Voting Rights Act, Thomas G. Varnum
Let's Not Jump To Conclusions: Approaching Felon Disenfranchisement Challenges Under The Voting Rights Act, Thomas G. Varnum
Michigan Journal of Race and Law
Section 2 of the Voting Rights Act of 1965 invalidates voting qualifications that deny the right to vote on account of race or color. This Article confronts a split among the federal appellate courts concerning whether felons may rely on Section 2 when challenging felon disenfranchisement laws. The Ninth Circuit Court of Appeals allows felon disenfranchisement challenges under Section 2; however, the Second and Eleventh Circuits foresee unconstitutional consequences and thus do not. After discussing the background of voting rights jurisprudence, history of felon disenfranchisement laws, and evolution of Section 2, this Article identifies the points of contention among the …
The Proper Tax Treatment Of The Transfer Of A Compensatory Partnership Interest, Douglas A. Kahn
The Proper Tax Treatment Of The Transfer Of A Compensatory Partnership Interest, Douglas A. Kahn
Articles
If a person receives property as payment for services, whether for past or future services, the receipt typically constitutes gross income to the recipient. If a person performs services for a partnership or agrees to perform future services, and if the person receives a partnership interest as compensation for the past or future services, one might expect that receipt to cause the new partner to recognize gross income in an amount equal to the fair market value of the partnership interest. After all, if a corporation compensated someone for services rendered or to be rendered by transferring the corporation's own …