Law Commons^™

State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein

Scholarly Works

The state tax field is enjoying a renaissance of sorts. The Supreme Court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an out-pouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains.

Even the executive branch, which seldom intervenes in …

State Income Taxation Of Multijurisdictional Corporations: Reflections On Mobil, Exxon, And H.R. 5076, Walter Hellerstein

Scholarly Works

The state tax field is experiencing a renaissance of sorts. The Supreme court has displayed a renewed interest in the area, handing down an unusual number of significant decisions addressed to the constitutional restraints on state tax power. State courts have exhibited a similar revival of interest in these problems through an outpouring of uncharacteristically thoughtful opinions concerning state taxation of multistate and multinational enterprise. Congress, whose concern with state taxation of interstate and foreign commerce has been sporadic, is again considering legislation that would limit state taxing authority in these domains. Even the executive branch, which seldom intervenes in …

The Governmental-Proprietary Distinction In Constitutional Law, Michael L. Wells, Walter Hellerstein

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The governmental-proprietary distinction has led a stormy life. Courts have characterized it as “illusory,” a “quagmire,” a “rule of law that is inherently unsound,” and as a “talismanic formula” that results in “unenlightening characterizations of States’ activities.” Commentators have branded the distinction as “probably one of the most unsatisfactory known to the law,” have questioned its internal coherence, and have dismissed it as irrelevant in constitutional decisions. The distinction, however, clings stubbornly to life, appearing in a remarkably wide range of cases. The United States Supreme Court itself appears ambivalent about its worth. In some cases, the Court has rejected …

Workers' Compensation In Georgia Municipal Law, R. Perry Sentell Jr.

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For the last sixty years, workers' compensation has constituted a distinct subject of administration in Georgia municipal government and, consequently, a distinct subject of controversy in Georgia municipal law. Of course, many of the problems, issues, and solutions ar ethe same, whether the covered employment be municipal or private in nature. Still, municipal law possesses its own quagmires, quandaries, and conundrums; some of those peculiarities can yield unique questions regarding workers' compensation. Whether general or unique, the appellate courts have rendered a number of decisions on the subject, and those decisions make for yet another compact chapter in Georgia municipal …

Dispensing With Administration, Estates Of Absentees, Simultaneous Death, Appointment And Qualification Of Domestic And Foreign Personal Representatives: A Critique Of Statutory Requirements, Verner F. Chaffin

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This Article will survey certain aspects of decedent's estate administration, including the situations where administration may be avoided, the administration of estates of absentees and missing persons, and the problems involved where simultaneous death occurs. The various types of personal representatives, their appointment and qualification, and the distinctions between foreign and local personal representatives will be considered. Georgia law will be given a critical appraisal, its shortcomings will be delineated, and suggestions will be made for improvement in areas where the need is greatest.

Codification And Consequences: The Georgian Motif, R. Perry Sentell Jr.

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For roughly the last 45 years, the Georgia statutory scene has featured both codification species--a statutorily sanctioned code of 1933, and a supplemented and "annotated" code of private publication. For many purposes this situation was of little interest or importance; on occasion, however, the point could become one of ominous significance, particularly for lawyers (and their clients). Perhaps a brief account of a few of those occasions and a summary description of the current codification effort--itself already the subject of litigation--will prove of general interest.

Civil Rights--Federal Jurisdiction--Exhaustion Of Adequate And Appropriate State Administrative Remedies Is A Prerequisite For Judicial Review Under Section 1983, Camilla E. Watson

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Georgia Patsy, a white female secretary, brought a civil rights action under section 1983 of title 42 of the United States Code against Florida International University in the United States District Court for the Southern District of Florida, alleging employment discrimination in violation of the Constitution and laws of the United States. The district court dismissed the action for failure to exhaust state administrative remedies. The Court of Appeals for the Fifth Circuit reversed on the ground that failure to allege exhaustion of state remedies did not preclude a section 1983 cause of action. On rehearing en banc, the court …

The Myth Of Conditional Relevancy, Vaughn C. Ball

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[This article is intended to supersede and replace an article with the same title published by the Arizona State Law Journal. That article, in its printed form, was disapproved by me prior to publication, and did not correctly state my views on the subject.] It is the thesis of this article, which may as well be stated first as last, that: (1) the received learning of the doctrine of conditional relevancy is erroneous, being based from the start on an incorrect analysis of relevancy; (2) the doctrine is inconsistent with the definitions of relevancy adopted in the Model Code, the …

A Model First-Party Insurance Excess-Liability Act, Eric M. Holmes

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The purpose of this article is to study the various statutes concerning first-party, excess-liability in an effort to compose a model act. The primary issues affecting this problem are two-fold: First, what type of extra-contract damages should be available (e.g., attorney fees, litigation expenses, consequential losses, emotional distress, punitive damages); and second, should these extra-contract damages be based on an equitable standard of good-faith conduct (fault) or on strict liability principles (no fault)? These are crucial questions as the division between contract and tort becomes ever more blurred in modern law.

Statutes Of Nonstatutory Origin, R. Perry Sentell Jr.

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It is appealing, perhaps, to envision the legislative process as the fountainhead of public policy, most representative of society's felt needs, and the branch of government most unrestrained in responding to those needs. Shackled by neither the presence of a specific litigated controversy nor the absence of the power of appropriation, the legislative branch presumably possesses the most peripheral perspective and the most undiluted source of solution. Bounded only by the vague confines of practical politics, the legislature enjoys unique theoretical status in foreseeing and formulating rather than merely reflecting and reacting.

Controlling The Contemporary Loanshark: The Law Of Illicit Lending And The Problem Of Witness Fear, Ronald Goldstock, Dan T. Coenen

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This Article discusses the origins of, practices typifying, and laws directed at contemporary loansharking. Loansharks prosper by exploiting their victims' fears, and in case after case this same fear threatens to silence key government witnesses. The result is problems for the prosecutor, who must attempt to protect his witnesses and develop alternative methods of proof. The Article explores prosecutorial difficulties caused by witness fear and identifies options the prosecutor may use in attempting to neutralize the problem.

Wanted: A Strict Contractual Approach To The Private University/Student Relationship, Rebecca H. White

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Institutions of higher education command and receive considerable respect in our society. An apparent corollary of this revered status is the deference accorded colleges and universities by the courts. This deferential attitude is brought into sharp focus when a contractual dispute arises between a private university and one of its students.

It is well settled that the private university/student relationship is contractual in nature. Educational contracts, however, are regarded as possessing unique features that require special consideration; a construction which preserves schools' broad discretionary powers is often viewed as essential. Thus, courts have refused to invoke a strict contractual approach …

Material Witness And Material Injustice, Ronald L. Carlson, Mark S. Voelpel

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No serious student of the adversary system can ignore the grave threat to the integrity of the American witness process posed by this nation’s material witness statutes. These outmoded laws, some dating back to the territorial period of a state’s history, are not invoked in every case, perhaps not even routinely, but when dusted off and put into operation, these archaic statutes result in innocent citizens spending weeks – even months – in custody. To remedy such injustices the authors, after examining cases decided and legislation adopted during the last ten years, will propose a model material witness law that …