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Taxation-Administrative Law-Judicial Review Of Determinations Of United States Tax Court-The Rule Of The Dobson Case, Rosemary Scott S.Ed. Dec 1946

Taxation-Administrative Law-Judicial Review Of Determinations Of United States Tax Court-The Rule Of The Dobson Case, Rosemary Scott S.Ed.

Michigan Law Review

In the field of administrative tax law there is no more intriguing subject for speculation than the scope of judicial review of decisions of the United States Tax Court as sought to be delineated in Dobson v. Commissioner three years ago. The case was a valiant attempt to limit the scope of review of appellate courts by defining the area in which the findings of the Tax Court would be conclusive. The task was an impossible one at the outset because of the lack of standard definition, except at the core, of the flexible and fluid concepts of "findings of …


Master-Servant-Subrogation-Right Of The United States To Recover For Injuries To A Soldier Caused By The Negligent Act Of Another, John R. Dykema Nov 1946

Master-Servant-Subrogation-Right Of The United States To Recover For Injuries To A Soldier Caused By The Negligent Act Of Another, John R. Dykema

Michigan Law Review

On February 7, 1944, an enlisted soldier in the Army of the United States was injured in a traffic accident in Los Angeles, California, through the negligence of an agent of appellant; he was incapacitated for duty for a period of twenty-nine days. The United States paid his hospital expenses, and also his salary during this period, amounting to a total of $192.56. In March, 1944, the soldier, in return for three hundred dollars, executed a release to appellant "from any and all claims and demands" on account of the accident. The United States sued in the Federal District Court …


Taxation-Income Tax-Deductions-Dividends Or Interest, Milton D. Solomon S.Ed. Apr 1946

Taxation-Income Tax-Deductions-Dividends Or Interest, Milton D. Solomon S.Ed.

Michigan Law Review

The difficulty of determining whether payments made by a corporation on its securities are dividends or interest has been highlighted by two recent cases, involving substantially similar facts, which came before the Supreme Court on review.


Taxation-Income Tax-Deductions-Expenses Incurred In The Pursuit Of Business-Commuter Expense, Joseph R. Brookshire S.Ed. Apr 1946

Taxation-Income Tax-Deductions-Expenses Incurred In The Pursuit Of Business-Commuter Expense, Joseph R. Brookshire S.Ed.

Michigan Law Review

The taxpayer, a lawyer, had resided in Jackson, Mississippi for approximately thirty-five years, and had maintained a law office there for more than twenty years. In 1927 he accepted a position as general solicitor for a railroad whose main office was in Mobile, Alabama. Although the taxpayer's work was devoted entirely to the railroad's business, he refused to abandon his long established connections in Jackson because his position was yearly, appointive, and therefore uncertain. Arrangements were made with the railroad whereby the taxpayer allocated his time between the two cities, but also bore the traveling expenses between, and the living …


Taxation-Income Tax-Depletion-Lessor's Share In Net Income As Subject To Depletion, William H. Buchanan S.Ed. Apr 1946

Taxation-Income Tax-Depletion-Lessor's Share In Net Income As Subject To Depletion, William H. Buchanan S.Ed.

Michigan Law Review

Taxpayer which owned certain lands leased the same to companies for production of oil and other minerals for a cash bonus, a royalty in the usual form, and an agreement that lessor should receive a percentage of the net money profits realized by the lessees from their operation under the lease. Lessor claimed a right to deduct depletion allowance from the receipts which were a percentage of the net income arising from operating the properties. Held, lessor had a right to depletion deduction in respect to the percentage of net income because it had an "economic interest" in the …


Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed. Apr 1946

Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.

Michigan Law Review

In the tax year in question, the taxpayer embezzled funds that came into his hands in his capacity as a bookkeeper for a transfer and warehouse company in Reno, Nevada. He lost practically all of this money in various gambling houses. The taxpayer was convicted and sentenced for the crime of embezzlement and was paroled in 1943. The Commissioner determined that the taxpayer was required to report the amount embezzled in 1941 as income received in that year and asserted a tax deficiency. The Tax Court sustained the Commissioner and the circuit court of appeals reversed. Held, the embezzled …


Constitutional Law-Intergovernmental Immunities-Federal Tax On State Function, Joseph N. Morency, Jr. Apr 1946

Constitutional Law-Intergovernmental Immunities-Federal Tax On State Function, Joseph N. Morency, Jr.

Michigan Law Review

In 1911 the State of New York began to acquire title to all of the lands in the Saratoga Springs area with a view to halting excessive pumping of the mineral waters for which the springs are famous. As a result of state ownership the area became a state reservation which, in 1930, was placed under control of, the Saratoga Springs Commission. A hotel-sanitarium, recreational facilities, bath houses, drink halls, a research laboratory as well as state operation of the springs were part of a state program under legislative authority. During the period from 1932 to 1934, sales of the …


Taxation-Income Tax-Deduction For Worthless Stock-Objective V. Subjective Test, Rosemary Scott Apr 1946

Taxation-Income Tax-Deduction For Worthless Stock-Objective V. Subjective Test, Rosemary Scott

Michigan Law Review

The taxpayer held stock in a corporation - which had been in receivership for five years, and which had, during all of that time, liabilities substantially exceeding its assets. When the receivership was ended and when a derivative suit against the management was compromised, the taxpayer declared the stock to be worthless and claimed a deduction for 1937. The commissioner denied the deduction on the ground that the stock had not become worthless in 1937. The Tax Court sustained this ruling and the circuit court of appeals affirmed. Held, the value of the stock should be determined by an …