Law Commons^™

Amazon Goldcrest Project And The Relevance Of Comparability Analysis Under The Arm's Length Principle, Reuven S. Avi-Yonah

Articles

The arm’s length principle, which has long been the guiding rule in the area of transfer pricing, in recent years is increasingly challenged. One of the focus points of discussion is the comparability analysis of intra-group and independent transactions. Especially intangibles do not lend themselves to such analysis, because they are unique in a way that does not match with existent market equilibria. The analysis of the Amazon case in this article reflects this argument.

Executive Power And National Security Power, Julian Davis Mortenson, Andrew Kent

Book Chapters

The constitutional text governing national security law is full of gaps, oversights, and omissions. In combination with the authorization principle -- which requires all federal actors to identify particularized authority for their actions -- these gaps have often presented an acute dilemma for Presidents charged with defending the nation. Focusing on three periods in American history, this chapter sketches the historical evolution of how the political branches have responded.

First, the early republic. During this period, presidents responded to the authorization dilemma by seeking highly particularized authorization from the two other constitutional branches of government. Throughout the era, presidents’ claims …

Tadić, The Anonymous Witness And The Sources Of International Procedural Law, Natasha A. Affolder

Michigan Journal of International Law

This article explores the Trial Chamber's decision to allow the use of anonymous testimony as a protective measure in the wake of the final judgment in the Tadić trial. This initial decision, granting the prosecutor's request for protective measures including the withholding of four witnesses' identities from the accused, formed a precedent upon which later rulings for protective measures relied, both throughout the Tadić case and in subsequent cases before the International Tribunal.

Training Tomorrow's Banking Lawyers, John D. Hawke Jr., Melanie L. Fein

Michigan Law Review

A Review of Banking Law and Regulation by Jonathan R. Macey and Geoffrey P. Miller

Article 51: Limits On Self-Defense?, Thomas K. Plofchan Jr.

Michigan Journal of International Law

This article's two-pronged analysis has three distinct parts. Part I lays out the controversy of Article 51 interpretation as applied to the recent Gulf Crisis. Part II examines the legal guidance for interpreting the U.N. Charter, the Charter's travaux preparatoires, and specifically the work of the committees and subcommittees responsible for drafting and amending articles that fully incorporate the right of self-defense into the Charter. This Part develops conclusions on Article 51 that may be applied to the context of the recent Gulf Crisis. This Part also contrasts the Article 51 right of collective self-defense with the right of …

Beating A Rap? Defendants Found Incompetent To Stand Trial, Michigan Law Review

Michigan Law Review

A Review of Beating a Rap? Defendants Found Incompetent To Stand Trial by Henry J. Steadman

Secured Transactions-Insurance-A Security Interest In The "Proceeds" Of Secured Collateral Does Not Include Insurance Proceeds-Universal C.I.T. Corp. V. Prudential Investment Corp., Michigan Law Review

Michigan Law Review

In return for a loan, a debtor executed a promissory note to codefendant, Prudential Investment Corporation, and entered into a written agreement to secure this note, designating as collateral a semi-tractor and the proceeds therefrom. Under this type of arrangement, Prudential's security interest would attach automatically to any property received from a sale, exchange, or other disposition of the tractor. Petitioner, Universal C.I.T. Corp., held the conditional sales contract which was executed in financing the purchase of the tractor and was named as loss payee in the insurance contract covering the tractor. When the tractor was totally destroyed, petitioner collected …

Criminal Law-Confessions-Admission Of Illegally Obtained Confession In State Criminal Prosecution Is Harmless Error Not Requiring Reversal Of Conviction--People V. Jacobson, Michigan Law Review

Michigan Law Review

Defendant voluntarily admitted that he had murdered his daughter to a social worker, two ambulance attendants, and three police officers sent to investigate the incident. He continued to declare his guilt to these officers after his arrest, on the way to the police station, and at the police station where he was interrogated without the benefit of counsel although he had not waived his right to counsel. All of the confessions-approximately ten-were admitted in evidence at the defendant's trial over his objection that the two confessions obtained during the interrogation should have been excluded since he had been denied his …

Torts - Liability Of Parent For Acts Of Infant

Michigan Law Review

Plaintiff, nursemaid, engaged to look after defendant's young daughter, was bitten by the child. She sued the father for her in jury under Article 2318 of the Louisiana Civil Code. In the district court an exception of no cause of action (the equivalent of a general demurrer) was sustained. The exception was based mainly on the grounds that there was no allegation that the father could have prevented the tort; that there was no allegation that the child had previously exhibited a vicious temper, or that defendant had knowledge of such vicious temper; and that the nursemaid had assumed such …

Torts - Negligence - Liability For Damages Accruing To Another By Act Done To Save One's Own Property

Michigan Law Review

Defendant was negligent in allowing a wooden barge to be loaded with crude oil without adequate fire protection. After the ship had been set afire by lightning, defendant had it cast adrift to save its wharf from destruction. The floating vessel later damaged plaintiff's property two miles distant. Held, defendant committed an actionable wrong. Swan-Finch Oil Corp. et al. v. Warner-Quinlan Co., (N. J. 1933) 167 Atl. 211.

Legal Problems In National Merchandising, Richard Ford

Michigan Law Review

An interstate sales organization encounters an infinite number of problems of legal tactics, some of which recur with great frequency, and are more or less common to every industry. For discussion in this paper the writer has selected a few such problems, chiefly from the electric refrigeration business; these are presented in the belief that they are typical of many lines of national merchandising.

Equity - Election Of Remedies - Proof Of Claim In Receivership

Michigan Law Review

Plaintiff sold certain chattels under a conditional sales agreement to a partnership which later went into receivership. The purchase price not having been paid, plaintiff filed a general claim with the receiver, which was allowed. Six months later, no dividend having been paid, plaintiff filed a petition to have the general claim withdrawn and a preferred one substituted, based on the title-retaining contract. The court held that by filing and allowance of the general claim plaintiff made a final election between inconsistent remedies which barred rescission and restitution of the specific property. The court held that the inexperience of plaintiff's …

Fixtures - Rights Of Conditional Vendors Against Mortgagees Of Realty

Michigan Law Review

Plaintiff sought to foreclose a mortgage with an after-acquired property clause on an industrial plant in which were installed various pieces of machinery sold by the defendant vendors under a conditional sale to the mortgagor after the execution of the realty mortgage. The machinery was so attached as to become fixtures and was evidently necessary to the continuance of the enterprise, but was removable without damage to the building as it stood before the machinery was installed. It was held that the conditional vendors could remove the machinery. People's Savings & Trust Co. v. Munsert, (Wis. 1933) 249 N. …

Taxation -Taxability Of Inter Vivos Trust With Power Of Revocation Reserved

Michigan Law Review

In 1918 decedent established a trust fund in favor of his daughter, reserving the power to alter or modify the deed in favor of anyone except himself but retaining neither the life income nor any interest in the res. Later decedent revoked the deed and re-established the trust in favor of the daughter's two children. On decedent's death the Commissioner of Internal Revenue included the value of the trust res in decedent's gross estate for purposes of taxation as provided by the Revenue Act of 1926 § 302(d). Held, that the tax was not repugnant to the Fifth …

Bills And Notes - Incorporation By Reference - Clause In Mortgage Limiting Bondholder's Right To Sue On Bond

Michigan Law Review

Plaintiff, a holder, sued for the principal of and interest on matured bearer bonds which were part of an issue secured by a trust mortgage. Each bond, which was otherwise negotiable, recited that it was secured by a mortgage, "to which indenture reference is hereby made for a statement of the rights of the holders of said bonds." The mortgage provided that all rights of action on the bonds were vested in the trustee and that no bondholder could sue on the primary indebtedness until he had fulfilled certain prerequisites relative to giving the trustee an opportunity to sue. These …

Contracts - Fraud - Implied Representation Of Solvency

Michigan Law Review

Defendant, a wholesale grocer, had been losing steadily for months by selling below cost, and had assets of $83,000 against liabilities of $140,000 on Nov. 21, 1929. On that date he accepted a 90-day trade acceptance drawn by claimant for cases of tomato paste which he had ordered, and which claimant now seeks to reclaim on the ground of fraud. On December 3 defendant obtained the goods, and the next day went into involuntary bankruptcy. Held, that the buyer's promise to pay implies belief in reasonable ability to pay, and that concealment of belief to the contrary is fraud …

State Taxation Of Interstate Motor Carriers, Paul G. Kauper

Michigan Law Review

Though the Supreme Court has never had occasion to express its views as to the gasoline tax in its relation to interstate motor carriers (see first instalment of this article), it has been confronted with a series of cases involving automobile registration taxes. Every State today imposes such taxes. A brief discussion of the theory and nature of such taxes will aid in understanding their legal consequences.

Bills And Notes - Forged Indorsement - Liability Of Collecting Bank To Drawer

Michigan Law Review

Plaintiff drew a check payable to V. It was stolen by H, plaintiff's employee, and delivered to a confederate who forged V's indorsement and deposited the check in the defendant bank which collected on the instrument. Plaintiff was reimbursed by H's bonding company, and then sought to recover the amount of the check from the defendant. Held, that though plaintiff could ordinarily recover the proceeds of its stolen, undelivered check from the collecting bank, recovery here would be denied because plaintiff had already been reimbursed for its loss. Washington Mechanics' Savings Bank v. District Title …

National Industrial Recovery Act - President's Re-Employment Agreement - Injunction By Labor Union

Michigan Law Review

Plaintiff, a Wisconsin labor union, was granted a temporary injunction restraining defendant shoe company, a party to the President's Re-employment Agreement, from "further interference with the right of its employes to organize into unions of their own free will and choice" and from "interfering with . . . the freedom of its employes in the designation of representatives of their own choice for the purpose of bargaining collectively" with the company. The court decided that defendant had violated its agreement with the President to comply with section 7 (a) of the National Industrial Recovery Act. This last was based on …

Presumptions--Burden Of Proof, Victor H. Lane

Articles

The case of Gillett v. Michigan United Traction Co. (Michigan, April 3rd, 1919), 171 N. W. 536, arose out of the following facts: Plaintiff, driving a Ford car with the curtains down, turned from the curb at the side of the street where he had stopped, to cross the interurban car tracks which ran through the center of the street in the city of Marshall, and as he drove his machine upon the track was struck by an interurban car and seriously injured. The evidence established beyond question, negligence of the defendant, by showing that the car was, at the …