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Full-Text Articles in Law

Interest Elements In Tax Planning, Daniel S. Goldberg Sep 1983

Interest Elements In Tax Planning, Daniel S. Goldberg

Faculty Scholarship

This article discusses how interest has been and is being used in tax planning. The tax planning techniques using interest include charging too little interest or none at all, recalssifying interest as principal and allocating interest among time periods to optimize the tax consequences to the parties. The issues raised by these tax planning techniques go to the heart of the tax system. They suggest inadequacies in the development of the case law and in conventional tax thinking. The unifying principal is the divergence between the possible tax consequences and the clear economic consequences of each of the transactions. The …


Apartheid Baltimore Style: The Residential Segregation Ordinances Of 1910-1913, Garrett Power May 1983

Apartheid Baltimore Style: The Residential Segregation Ordinances Of 1910-1913, Garrett Power

Faculty Scholarship

On May 15, 1911, Baltimore Mayor J. Barry Mahool signed into law an ordinance for “preserving the peace, preventing conflict and ill feeling between the white and colored races in Baltimore City.” This ordinance provided for the use of separate blocks by African American and whites and was the first such law in the nation directly aimed at segregating black and white homeowners. This article considers the historical significance of Baltimore’s first housing segregation law.


Antitrust And American Business Abroad, By James R. Atwood And Kingman Brewster, Ernest C. Stiefel, Peter Fuerle Jan 1983

Antitrust And American Business Abroad, By James R. Atwood And Kingman Brewster, Ernest C. Stiefel, Peter Fuerle

Maryland Journal of International Law

No abstract provided.


Equal Divisions In The Supreme Court: History, Problems, And Proposals, William L. Reynolds, Gordon G. Young Jan 1983

Equal Divisions In The Supreme Court: History, Problems, And Proposals, William L. Reynolds, Gordon G. Young

Faculty Scholarship

No abstract provided.


Clinical Education In The Seventies: An Appraisal Of The Decade, Robert J. Condlin Jan 1983

Clinical Education In The Seventies: An Appraisal Of The Decade, Robert J. Condlin

Faculty Scholarship

Presentation to the Clinical Section of the Association of American Law Schools.


The Origins Of Freedom Of Speech And Press, David S. Bogen Jan 1983

The Origins Of Freedom Of Speech And Press, David S. Bogen

Faculty Scholarship

No abstract provided.


Book Review: Speech And Law In A Free Society, David S. Bogen Jan 1983

Book Review: Speech And Law In A Free Society, David S. Bogen

Faculty Scholarship

No abstract provided.


The Moral Failure Of Clinical Legal Education, Robert J. Condlin Jan 1983

The Moral Failure Of Clinical Legal Education, Robert J. Condlin

Faculty Scholarship

No abstract provided.


Meaningful Reform Of Plea Bargaining: The Control Of Prosecutorial Discretion, Donald G. Gifford Jan 1983

Meaningful Reform Of Plea Bargaining: The Control Of Prosecutorial Discretion, Donald G. Gifford

Faculty Scholarship

No abstract provided.


A Constitutional Analysis Of Ohio's New Drunk Driving Law, Donald G. Gifford, Howard M. Friedman Jan 1983

A Constitutional Analysis Of Ohio's New Drunk Driving Law, Donald G. Gifford, Howard M. Friedman

Faculty Scholarship

Ohio's recently revised DUI law faces a wide variety of challenges on constitutional grounds. Professors Gifford and Friedman describe these constitutional arguments and evaluate their merit by considering both broader constitutional principles and persuasive precedents in jurisdictions with similar statutes. In addition to their analysis of the statute's constitutionality, Professors Gifford and Friedman explore other constitutional issues likely to arise from the enforcement of the statute including ones concerning the implied consent provision, breath tests and the use of motions in limine by defendants in drunk driving prosecutions.


Transit Problems Of Three Asian Land-Locked Countries: Afghanistan, Nepal And Laos, Martin Ira Glassner Jan 1983

Transit Problems Of Three Asian Land-Locked Countries: Afghanistan, Nepal And Laos, Martin Ira Glassner

Maryland Series in Contemporary Asian Studies

No abstract provided.


Administrative Law Judge Corps Act, Abraham Dash Jan 1983

Administrative Law Judge Corps Act, Abraham Dash

Congressional Testimony

No abstract provided.


United States-China Relations 11 Years After The Shanghai Communique, Hungdah Chiu Jan 1983

United States-China Relations 11 Years After The Shanghai Communique, Hungdah Chiu

Congressional Testimony

Hearing before the Subcommittee on Asian and Pacific Affairs of the Committee on Foreign Relations, House of Representatives, 98th Congress, 1st Session, 1983.


The Common Fund For Commodities, C. F. Amerasinghe Jan 1983

The Common Fund For Commodities, C. F. Amerasinghe

Maryland Journal of International Law

No abstract provided.


Legal Developments In Us-Roc Trade Since Derecognition, David L. Simon Jan 1983

Legal Developments In Us-Roc Trade Since Derecognition, David L. Simon

Maryland Journal of International Law

No abstract provided.


Legal Problems In Expanding The Scope Of Gatt To Include Trade In Services, Philip H. Gold Jan 1983

Legal Problems In Expanding The Scope Of Gatt To Include Trade In Services, Philip H. Gold

Maryland Journal of International Law

No abstract provided.


The International Centre For The Settlement Of Investment Disputes: Selected Case Studies, Stephen T. Lynch Jan 1983

The International Centre For The Settlement Of Investment Disputes: Selected Case Studies, Stephen T. Lynch

Maryland Journal of International Law

No abstract provided.


Competition In International Business, Edited By Oscar Schachter And Robert Hellawell, Sheldon Z. Kaplan Jan 1983

Competition In International Business, Edited By Oscar Schachter And Robert Hellawell, Sheldon Z. Kaplan

Maryland Journal of International Law

No abstract provided.


Nonadversarial Justice: The French Experience, Edward A. Tomlinson Jan 1983

Nonadversarial Justice: The French Experience, Edward A. Tomlinson

Maryland Law Review

No abstract provided.


Recent Trends In American Criminal Sentencing Theory, Andrew Von Hirsch Jan 1983

Recent Trends In American Criminal Sentencing Theory, Andrew Von Hirsch

Maryland Law Review

No abstract provided.


Sentencing In West Germany , Thomas Weigend Jan 1983

Sentencing In West Germany , Thomas Weigend

Maryland Law Review

No abstract provided.


Note: Probation Revocation In Maryland: The Effect Of Nonfinal And Reversed Criminal Convictions Jan 1983

Note: Probation Revocation In Maryland: The Effect Of Nonfinal And Reversed Criminal Convictions

Maryland Law Review

No abstract provided.


Comment: Defamation By Fiction Jan 1983

Comment: Defamation By Fiction

Maryland Law Review

No abstract provided.


The History Of A Maryland Title: A Conveyancer's Romance Renewed Uriel H. Crocker, David H. Fishman Jan 1983

The History Of A Maryland Title: A Conveyancer's Romance Renewed Uriel H. Crocker, David H. Fishman

Maryland Law Review

No abstract provided.


Expedited Procedures For Appellate Courts: Evidence From California's Third Distrcit Court Of Appeal, Joy A. Chapper, Roger A. Hanson Jan 1983

Expedited Procedures For Appellate Courts: Evidence From California's Third Distrcit Court Of Appeal, Joy A. Chapper, Roger A. Hanson

Maryland Law Review

No abstract provided.


Appellate Delay And Cost - An Ancient And Common Disease: Is It Intractable, Alvin R. Rubin, Gilbert Ganucheau Jan 1983

Appellate Delay And Cost - An Ancient And Common Disease: Is It Intractable, Alvin R. Rubin, Gilbert Ganucheau

Maryland Law Review

No abstract provided.


Maryland's Exchangeable Children: A Critique Of Maryland's System Of Providing Services To Mentally Handicapped Children, Susan P. Leviton, Nancy B. Shuger Jan 1983

Maryland's Exchangeable Children: A Critique Of Maryland's System Of Providing Services To Mentally Handicapped Children, Susan P. Leviton, Nancy B. Shuger

Maryland Law Review

No abstract provided.


Sentencing In England , D. A. Thomas Jan 1983

Sentencing In England , D. A. Thomas

Maryland Law Review

No abstract provided.


Accuracy And Consistency In Categorical Decision-Making: A Study Of Social Security's Medical-Vocational Guidelines-Two Birds With One Stone Or Pigeon-Holing Claimants?, John J. Capowski Jan 1983

Accuracy And Consistency In Categorical Decision-Making: A Study Of Social Security's Medical-Vocational Guidelines-Two Birds With One Stone Or Pigeon-Holing Claimants?, John J. Capowski

Maryland Law Review

No abstract provided.


Rescuing The Private Attorney General: Why The Model Of The Lawyer As Bounty Hunter Is Not Working, John C. Coffee Jr. Jan 1983

Rescuing The Private Attorney General: Why The Model Of The Lawyer As Bounty Hunter Is Not Working, John C. Coffee Jr.

Maryland Law Review

No abstract provided.