Law Commons^™

Nonmutual Collateral Estoppel In Federal Tax Litigation, Samuel E. Long, Jr.

Vanderbilt Law Review

First, the Note briefly traces the demise of the mutuality rule in nontax cases. Second, the Note discusses the cases examining the rule in tax disputes and argues that courts should not require mutuality as an absolute rule before collateral estoppel can apply.Finally, the Note proposes a framework within which courts should analyze nonmutual estoppel claims in federal tax cases...

This Note has argued that the Supreme Court's decision in Parklane Hosiery and the Ninth Circuit's decision in Starker v. United States have sounded the death knell for the mutuality rule in its final stronghold-federal tax litigation. Courts can apply …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

Case Digest

1. ADMINISTRATIVE

NON-VESSEL-OPERATING COMMON CARRIERS HAVE BURDEN OF PROOF TO JUSTIFY THE REASONABLENESS OF PROPOSED RATE INCREASE IN A FEDERAL MARITIME COMMISSION PROCEEDING

2. ADMIRALTY

COMPARATIVE NEGLIGENCE STANDARD APPLICABLE TO THE CANAL ZONE COMPANY DOES NOT SUPERSEDE THE RULE OF DIVIDED DAMAGES BETWEEN VESSELS

FAILURE TO OBEY COMMANDS OF SHIP MASTER BECAUSE OF VOLUNTARY INTOXICATION CONSTITUTES WILLFUL DISOBEDIENCE

PREJUDGMENT INTEREST FROM DATE OF JUDICIAL DEMAND IS PROPER WHEN ORIGINAL ACTION AT LAW Is CHANGED TO ADMIRALTY BY WITHDRAWAL OF JURY DEMAND

THE PERSONAL REPRESENTATIVE ALONE HAS STANDING TO BRING A WRONGFUL DEATH ACTION IN GENERAL MARITIME LAW

PERMITTING …

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 …

Abstracts, Katherine Kempfer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.

Recent Decisions, Michigan Law Review

Michigan Law Review

The recent decisions consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.

Recent Decisions, Michigan Law Review

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.

Receivers-Penalties On Taxes

Michigan Law Review

The recent case of McCormick v. Puritan Coal Mining Co. presents the question whether penalties and interest continue to accrue on delinquent taxes after the date of the appointment of a receiver. The court determined the question in the negative, supporting its decision by authorities which hold that interest does not ordinarily accrue on the debts of an insolvent after the date of the appointment of a receiver. The decision is directly contrary to the established rule that tax penalties and interest continue to accrue, notwithstanding the property has passed into the hands of a receiver.

Recent Important Decisions

Michigan Law Review

A collection of recent important court decisions.

Recent Important Decisions

Michigan Law Review

A collection of recent important court decisions.

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Carriers of Passengers - Duty to Stop at Station to Permit Passenger to Alight-Contributory Negligence of Passenger Plaintiff's intestate was riding in the front end of a crowded vestibule car in the coach next to the tender of the eengine. When the train stopped at his station he tried to leave by the front end, but found the door from the vestibule closed. As he did not know how to open it, or was unwilling to be carried by his station, he stepped from his platform to the bumper of the tender and tried to follow it to the side …