Law Commons^™

Improper Accumulation Of Surplus, W.E. Norvell Jr.

Vanderbilt Law Review

Section 102 of the Internal Revenue Code, as amended, levies an additional or surtax on corporations. Said Section 102 is entitled "Surtax on Corporations Improperly Accumulating Surplus." However, this title is slightly misleading, in that the purpose is the criterion. Section 102 (a) levies the said additional tax upon the net income of every corporation (other than a personal holding company or a foreign personal holding company).

Taxpayer's Paradise In The Caribbean, Robert M. Baker, James E. Curry

Vanderbilt Law Review

A new industrial tax exemption statute became law in Puerto Rico on May 12, 1947. This island possession of the United States, located eight hours away from New York's LaGuardia field is already free of all federal income taxation. In the past, this favorable factor in its competition with mainland communities has been offset to a large extent by a very heavy local income tax. But industrialists who operate under the new exemption will be free of both federal and insular income taxes, as well as property and other local taxes.

The Violation Of A Municipal Ordinance As A Crime, Stanley D. Rose

Vanderbilt Law Review

The county of Winnebago passed such an ordinance and McDonald was charged with a violation of it. McDonald demanded a jury, and Judge Schniege of the municipal court ordered it. Because no provision for a jury trial was in the ordinance, Keefe, the county district attorney, petitioned the circuit court for a writ of prohibition to prevent the enforcement of the municipal court's order for a jury trial. The circuit court denied the petition. On appeal, the supreme court reversed this denial. Judge Fairchild based his decision on the following chain of reasoning:

1. The power to define crimes is …

To What Extent Does The Privilege Against Self-Incrimination Protect An Accused From Physical Disclosures, Mary E. Mann, Thomas A. Thomas

Vanderbilt Law Review

The Federal Government and forty-six states have incorporated within their constitutions the common law privilege against self-incrimination. Iowa and New Jersey, the two exceptions, have accepted the privilege, either by incorporation into their common law by judicial interpretation, or by statute. Originally, this universal acceptance was an outgrowth of the thumb-screw and rack days of the star chamber in England, and the protection from physical torture by officers of the law to extract confessions was deemed such a fundamental right' as to warrant constitutional safeguards. However, since its adoption in this country, authorities both in and outside of the legal …

Tva: A Democratic Method For The Development Of A Region's Resources, Gordon R. Clapp

Vanderbilt Law Review

The world is searching for better and more efficient ways to use natural resources without loss of individual freedom or the destruction or negation of the initiative and energies of individuals. The Tennessee Valley is demonstrating that this can be done; that the people--farmers, workers, businessmen and citizens generally-- can mobilize their energies around the use of a great river and the more productive development of the forests and the minerals and the soil. The people of this Valley have proved that as they do these things agriculture and industry thrive and diversify and the individual finds greater freedom of …

Legal Realists, Legal Fundamentalists, Lawyer Schools, And Policy Science--Or How Not To Teach Law, Fred Rodell

Vanderbilt Law Review

Increasingly over the past years, there has cropped up in the law reviews a special kind of leading article. It does not deal with anything courts are doing or legislatures are doing or lawyers are doing; it does not even deal with what courts or legislatures or administrators or lawyers ought to be doing; instead, it deals with a subject of apparently endless and obviously narcissistic fascination to the law teachers who write the articles. It deals with the teaching of law. More precisely, these articles are concerned with how the law teachers who write the articles think other law …

Sanctions, Law And Public Order, George H. Dession

Vanderbilt Law Review

A more creative conception of criminal law, and a more scientific and policy-minded approach to the organization of research, instruction and con- sultation concerning the use of criminal and other negative sanctions, 'have long been in making in the minds of many working in the field, in many widely separated places. My purpose in this paper is briefly to describe the kind of program currently conceived-to these ends in the Yale School of Law. Stemming from a series of exploratory studies and seminars conducted over the past few, years in collaboration with members of the Departments of Anthropology, Psychiatry and …

Powers Of Chinese Courts, Chao-Lung Yang

Vanderbilt Law Review

The Chinese legal system has recently aroused the interest of not a few Western scholars. But little has been written about the powers of the Chinese courts. It has been said-and it is true-that the Chinese legal system belongs to the Continental type. It will, therefore, be interesting to see in what way it is different from the Anglo-American system. Generally speaking, opinions may differ as to the fundamental features which distinguish the Continental legal system from the Anglo-American. But it may perhaps b e said that such features lie more in the sphere of adjective law and legal technique …

A Note On Samuel Pufendorf, Anton-Hermann Chroust

Vanderbilt Law Review

The work of Samuel Pufendorf was certainly the outstanding influence on continental legal philosophy during the second half of the seventeenth and throughout the eighteenth centuries. From his work comes the supposedly authoritative notion that scientific natural law and, hence, true legal philosophy as such, began with Hugo Grotius. What he actually meant to say was that Hugo Grotius had secularized the natural law, that is, he had divorced it from moral theology and put it on a non-theological--and, we may surmise--on a non-ethical basis.

Sociology Of Law--A Student's Concept, Glynn A. Pugh

Vanderbilt Law Review

The Anglo-American lawyer is inclined to restrain his interest to the legal order; he becomes a specialist in the decisions rendered by the courts. The attorney, unfamiliar with present day methodology of the social sciences, is easily bewildered by the writings and judicial decisions of the sociological jurist. Part of this bewilderment may be at once eliminated by distinguishing two concepts of "law." The lawyer may conceive of the law as "that which is backed by the force of politically organized society." An inadequate amount of attention is directed toward the sources of law, its trends and its functions. Sociologists …

The Investment Advisers Act Of 1940, W.T. Mallison Jr.

Vanderbilt Law Review

There were many questionable business methods which could be used by advisers prior to the passage of the Act. In 1939, it was not uncommon for an adviser to arrange that one client buy a certain security and that another sell the same one. Where the adviser operated on the then commonly accepted basis of receiving a proportion of profits made by his clients, he could not lose by using this technique. The adviser's sole concern was to seek new clients to replace those whose assets or credulity were exhausted. Adviser custody of clients' funds was the basis of most …

How Far Will Multi-State Death Taxation Go--Curry V. Mccanless Revisited, Thomas A. Thomas

Vanderbilt Law Review

It is the purpose of this comment to show how the death tax laws today affect the estate of a person who dies in one state leaving tangible or intangible personalty in another state, and also to recall the laws as they existed in the not too remote past and to surmise what they will be tomorrow in the light of recent trends.

Federal Law Of Search And Seizure As An Incident To Lawful Arrest In The Light Of The Case Of Harris V. United States, C.D. Berry, N.C. Frost

Vanderbilt Law Review

The recent widely discussed case of Harris v. United States further complicates that already complex phase of search and seizure which relates to the extent to which officers may search as an incident to a lawful arrest. The Fourth Amendment to the Constitution provides: "The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon prob-able cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to he seized." It has …

Erie And The Rules Of Evidence, Edward K. Cheng

Vanderbilt Law Review En Banc

No abstract provided.

Justice For All, Rebecca K. Lee

Vanderbilt Law Review En Banc

No abstract provided.

American Legal History Revisited, James W. Ely Jr.

Vanderbilt Law Review En Banc

No abstract provided.

Social Movements, Legal Change, And The Challenges Of Writing Legal History, Christopher W. Schmidt

Vanderbilt Law Review En Banc

No abstract provided.

Preplea Disclosure Of Impeachment Evidence, Bennett L. Gershman

Vanderbilt Law Review En Banc

No abstract provided.

Structuring Jurisdictional Rules And Standards, Scott Dodson, Elizabeth Mccuskey

Vanderbilt Law Review En Banc

No abstract provided.

The Legal Regulation Of Gay And Lesbian Families As Interstate Immigration Law, Sarah Abramowicz

Vanderbilt Law Review En Banc

No abstract provided.

Go White, Young Man, Alfred L. Brophy

Vanderbilt Law Review En Banc

No abstract provided.