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Full-Text Articles in Law

The Oracles Of The Law, John P. Dawson Jan 1968

The Oracles Of The Law, John P. Dawson

Books

Based on the lectures delivered at The University of Michigan March 12, 13, 16, 17, and 18, 1959, on The Thomas M. Cooley Lectureship, under the title "Judges: Oracles of the Law."

This study will examine the nature and extent of the contribution that case law has made to the legal systems of England, Rome, France, and Germany. The emphasis will be historical, but the object will be to show the lasting effects of historical experience on modern usage and attitudes.


Comparative Conflict Resolution Procedures In Taxation: An Analytic Comparative Study, L. Hart Wright, Jean Van Houtte, Pierre Kerlan, Helmut Debatin, James Arthur Johnstone, H. Schuttevaer, Elizabeth G. Brown Jan 1968

Comparative Conflict Resolution Procedures In Taxation: An Analytic Comparative Study, L. Hart Wright, Jean Van Houtte, Pierre Kerlan, Helmut Debatin, James Arthur Johnstone, H. Schuttevaer, Elizabeth G. Brown

Michigan Legal Studies Series

Tax administrators in well developed countries rarely have either occasion or opportunity to compare experiences or exchange opinions regarding procedures and practices utilized in administering complicated tax laws. Moreover, there is little comparative literature on the subject. Even the tax institutes which are internationally oriented usually focus on substantive tax principles, not procedures and practices. Hopefully, therefore, administrators in highly developed countries will find useful this analytic comparison of practices and procedures through which six of their number resolve disputable income tax questions -administratively and judicially.

Concern for tax administrators in well developed countries, however, was not the prime motivation …