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Full-Text Articles in Law

Income Tax: Corporations--Incorporated Professional Service Organization Taxable As A Corporation; Kintner Regulations Held Invalid--Empey V. United States, Michigan Law Review Feb 1968

Income Tax: Corporations--Incorporated Professional Service Organization Taxable As A Corporation; Kintner Regulations Held Invalid--Empey V. United States, Michigan Law Review

Michigan Law Review

Lawrence G. Empey, a lawyer, was employed by the Drexler and Wald Professional Company, an association of attorneys that had incorporated in 1961 pursuant to the Colorado Corporation Code and rule 265 of the Colorado Rules of Civil Procedure. Empey began his employment with Drexler and Wald in March 1965, and in November of the same year he acquired ten shares (ten per cent) of the outstanding capital stock of the corporation. On his 1965 federal income tax return, he reported income consisting of his salary as an employee of the company for ten months and ten per cent of …


Cary: Politics And The Regulatory Agencies, Donald C. Cook Feb 1968

Cary: Politics And The Regulatory Agencies, Donald C. Cook

Michigan Law Review

A Review of Politics and the Regulatory Agencies by William L. Cary


The Rational Regulation Of Union Restrictive Practices, Theodore J. St. Antoine Jan 1968

The Rational Regulation Of Union Restrictive Practices, Theodore J. St. Antoine

Book Chapters

Power begets regulation. As union strength grew during recent decades, the federal laissez-faire policy of Norris-LaGuardia and the original Wagner Act gave way to increasingly tighter controls under Taft-Hartley and Landrum-Griffin. Considering the favored position of economic efficiency in our national ethos, it is not surprising that a significant portion of the new controls were directed at union practices which were thought to impede the fullest utilization of employers' productive resources. From time to time, however, thoughtful observers have questioned whether our legal regulation of union activity was properly attuned to the actual needs and economic power of labor and …