Law Commons^™

Recent Cases, Law Review Staff

Vanderbilt Law Review

Administrative Law--Due Process--Expulsion From Public University Requires Notice and Hearing

=============================

Antitrust Law--Investigatory Powers--Federal Trade Commission Has Right To Obtain Private Copies Of Privileged Census Information

=============================

Constitutional Law--Due Process-Escheat By One State of a Fund Claimed By Other States Held To Violate Due Process

=============================

Sales--Warranty--Advertisement That Cigarettes Are Harmless Held An Express Warranty

=============================

Taxation--Income Tax-Deferral Of Prepaid Income Disallowed

=============================

Taxation--Inheritance, Estate and Gift Taxes--Blockage Rule Rejected in Evaluating Stock For Ohio Succession Tax

=============================

Taxation--Use Tax--Commerce and Equal Protection Clauses--Discrimination Against Multi-State Business

=============================

Torts--Negligence--Vendor of Alcoholic Beverages Held Liable for Injuries to Intoxicated Vendee Despite …

Taxpayer's Paradise In The Caribbean, Robert M. Baker, James E. Curry

Vanderbilt Law Review

A new industrial tax exemption statute became law in Puerto Rico on May 12, 1947. This island possession of the United States, located eight hours away from New York's LaGuardia field is already free of all federal income taxation. In the past, this favorable factor in its competition with mainland communities has been offset to a large extent by a very heavy local income tax. But industrialists who operate under the new exemption will be free of both federal and insular income taxes, as well as property and other local taxes.