Law Commons^™

Taxation Of Distributions From Accumulation Trusts: The Impact Of The Tax Reform Act Of 1976, David T. Link, Michael J. Wahoske

Journal Articles

The complex rules governing the taxation of income from trusts and estates have at times been described as incomprehensible. Perhaps the most confusing of these are the accumulation distribution throwback rules. In an effort to alleviate some of this confusion, Congress included accumulation trusts within the purview of the Tax Reform Act of 1976. Though Congress claimed that the rules are now "considerably simplified," it is not without some effort that one is able to translate the statutory language into a form useful to the practitioner.

Given the complexity of the rules, it is necessary to begin with a caveat. …

Abortion And Constitution: United States And West Germany, Donald P. Kommers

Journal Articles

The US Supreme Court’s 1973 and the German Federal Constitutional Court’s 1975 decisions on abortion provide us with an uncommon opportunity to compare the constitutional law of different nations on the issue. The two courts took opposing stances in their decisions. The US Supreme Court substantially curtailed the power of American states to limit abortion while the German court ruled that an existing statute that permitted abortion within the first three months of pregnancy violated the rights of unborn children. These opinions can be explained by the different political contexts of the two nations and different perceptions on judicial intervention …

Postsecondary Athletics And The Law: A Selected Bibliography, Edmund P. Edmonds

Journal Articles

Although sports have for many years been an integral part of American higher education, it was not until recent years that athletics in colleges and universities became enmeshed in legal problems. The heightened interest in the legal aspects of sports is apparent to even the most casual reader of the daily sports pages, and it is increasingly becoming a major concern of administrators in American colleges. Because of this interest one finds a number of articles appearing in law reviews in recent times, when in the past they were almost non-existent. In fact, the existence of this symposium issue is …

Studies Of Legal Education: A Review Of Recent Reports, Thomas L. Shaffer, Robert S. Redmount

Journal Articles

Early in 1972, the Carnegie Commission on Higher Education published its report on legal education. It is the most prominent study of legal education in the last decade, and typical of discourse in and about law schools—urbane, speculative, unempirical, conceptual, rarely student-centered. The authors of the Carnegie report were articulate law teachers. They wrote with their feet up and their pipes lit, without attention to facts which did not come from their considerable experience. The value of such reports is the thoughtfulness of the people who write them, and their predictive accuracy is due to the fact that people who …