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Full-Text Articles in Law
Quasi-Contracts-Taxation-Rescission Of Gifts Where Gift Fails To Achieve Donor's Purpose Of Minimizing Federal Income Taxes, Charles M. Soller S.Ed., Edwin F. Uhl S. Ed.
Quasi-Contracts-Taxation-Rescission Of Gifts Where Gift Fails To Achieve Donor's Purpose Of Minimizing Federal Income Taxes, Charles M. Soller S.Ed., Edwin F. Uhl S. Ed.
Michigan Law Review
A recent Michigan case, Stone v. Stone, presents problems of complexity and far-reaching importance. The plaintiffs, husband and wife, each owned a one-half interest in a family business partnership, and each apparently reported a proportionate share of the partnership earnings for federal income tax purposes. For the purpose of further reducing taxes on the income of the family unit, each parent transferred a one-quarter interest in the partnership to one of their two minor children, and thereafter each parent and child filed separate income tax returns reporting one-fourth of the partnership earnings as individual income. Each parent, under a …
Some Problems In Special Assessment District Obligations, Irvin Long
Some Problems In Special Assessment District Obligations, Irvin Long
Michigan Law Review
The question of the jurisdiction of a board or officer authorized to construct a local improvement and levy special assessments therefor has always been troublesome, and is particularly so when bonds or other obligations are issued in anticipation of the collection of such assessments. A vast amount of litigation has occurred in Michigan in recent years over drain district assessments, and bonds which such districts have issued. While this is of primary interest to Michigan lawyers and investors in public securities, many of the questions involved seem to be of such a general nature, so far as special assessment procedure …
Constitutional Law-Equal Protection-Judicial Enforcement Of Race Restrictive Covenant, Charles B. Blackmar S.Ed.
Constitutional Law-Equal Protection-Judicial Enforcement Of Race Restrictive Covenant, Charles B. Blackmar S.Ed.
Michigan Law Review
The highest courts of Missouri and Michigan, and the Court of Appeals for the District of Columbia, had held that restrictions against occupancy of land by negroes were enforceable by injunction. On certiorari, held, reversed. Enforcement of such restrictions by state courts constitutes a denial of equal protection of the laws. Enforcement by courts of the District violates the Civil Rights Act of 1866, and also it is contrary to the public policy of the United States to allow a federal court to enforce an agreement which a state court could not constitutionally enforce. Shelley v. Kraemer, (U.S. …