Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 8 of 8

Full-Text Articles in Law

Substantive Retroactive Remedial Tax Legislation And The Statute Of Limitations, Michigan Law Review Dec 1964

Substantive Retroactive Remedial Tax Legislation And The Statute Of Limitations, Michigan Law Review

Michigan Law Review

Since 1953, Congress has enacted at least forty-eight retroactive amendments to the revenue laws, thirty-nine of which have provided for substantive remedial change. While nine of these thirty-nine amendments have contained specific provisions for extending the limitations period, sixteen have retroactively amended substantive law applicable to years normally barred by the statute of limitations but have not contained a provision extending the limitations period. The question is thus raised whether a provision, silent as to its procedural effect, implicitly repeals or modifies the applicable statute of limitations on claims for refunds brought under the retroactive change in the law.


Court, Congress, And Reapportionment, Robert B. Mckay Dec 1964

Court, Congress, And Reapportionment, Robert B. Mckay

Michigan Law Review

In the United States, governmental power is divided vertically between nation and states and horizontally, at the national level, among the executive, legislative, and judicial branches. The Constitution leaves the lines of demarcation deliberately imprecise. Thus, from the beginning it was easy to predict that among those holders of power there would be tension (at least), conflict (probably), or total collapse (a possibility). The miracle of the American governmental system, with just this complexity and lack of definition, is the fact of its survival. It is not at all surprising that there have been a number of crises, some of …


Public Control Of Private Sectarian Institutions Receiving Public Funds, Richard B. Rogers Nov 1964

Public Control Of Private Sectarian Institutions Receiving Public Funds, Richard B. Rogers

Michigan Law Review

This comment will examine the recent judicial and legislative developments which could result in federal controls limiting religious practices in private sectarian educational and welfare institutions.


The Powers Of The Michigan Civil Rights Commission, Roger C. Cramton Nov 1964

The Powers Of The Michigan Civil Rights Commission, Roger C. Cramton

Michigan Law Review

The thesis of this article is that the Attorney General has misread the language and actions of the constitution-makers. The Michigan Civil Rights Commission is an important and powerful agency of government which has substantial tasks to perform. But it does not possess the exclusive powers envisioned by the Attorney General. Other governmental units-the legislature, the executive, the courts, and the local governments-may continue to play a creative and positive role in fashioning a legal order that accords to every human being in society a reasonable opportunity to realize his potentialities.


A Child Conceived Through Artificial Insemination By A Third-Party Donor Is Illegitimate-Gursky V. Gursky, Michigan Law Review Nov 1964

A Child Conceived Through Artificial Insemination By A Third-Party Donor Is Illegitimate-Gursky V. Gursky, Michigan Law Review

Michigan Law Review

Husband and wife, upon discovery of the husband's inability to father children, sought to have the wife artificially inseminated. The husband gave his written consent to the clinical impregnation and agreed to pay for it. As a result of the artificial insemination a child was born. Subsequently, the wife sought an annulment and petitioned for support of this child. Held, annulment granted, and child declared illegitimate. A child conceived through artificial insemination by a third-party donor, even though done with the consent of the mother's husband, is illegitimate. Gursky v. Gursky, 39 Misc. 2d 1083, 242 N.Y.S.2d 406 …


The Expanding Jurisdiction Of The Securities And Exchange Commission: Variable Annuities And Bank Collective Investment Funds, John W. Erickson Jun 1964

The Expanding Jurisdiction Of The Securities And Exchange Commission: Variable Annuities And Bank Collective Investment Funds, John W. Erickson

Michigan Law Review

The Securities and Exchange Commission is presently attempting to assert jurisdiction over certain aspects of two industries traditionally exempt from federal securities regulation-insurance and banking. The SEC claims that two recently developed investment vehicles-variable annuities in the insurance field and pooled funds of managing agency accounts in the banking field-are virtually the same as mutual funds, which are subject to SEC regulation under the Investment Company Act of 1940. (A mutual fund is essentially a fund (usually in corporate form), the participants' contributions to which are collectively invested in a portfolio of securities, each participation representing a pro rata interest …


Government Regulation Of Bank Mergers: The Revolving Door OfPhiladelphia Bank, Alexander E. Bennett Apr 1964

Government Regulation Of Bank Mergers: The Revolving Door OfPhiladelphia Bank, Alexander E. Bennett

Michigan Law Review

On November 15, 1960, the second and third largest Philadelphia banks, the Philadelphia National Bank-its assets 1.09 billion dollars, its deposits 603 million dollars-and the Girard Trust Com Exchange Bank-its assets 757 million dollars, its deposits 560 million dollars-applied to the Comptroller of the Currency for approval to merge. The application stated the intention of the Philadelphia National (PNB) to acquire the Girard, including all its assets, deposits, capital, and retained earnings, thereupon to disgorge stock in a resulting bank to Girard shareholders at a ratio of 1.2875 to 1. Both Girard and PNB had a history of merger and …


Private Insurance As A Solution To The Driver-Guest Dilemm, Harvey R. Friedman Jan 1964

Private Insurance As A Solution To The Driver-Guest Dilemm, Harvey R. Friedman

Michigan Law Review

The duty of the driver of an automobile to his nonpaying passenger, and liability arising from the breach of that duty, has long presented a troublesome area of litigation for the courts and the parties involved. Application of standards unsuited for the peculiar risks of automotive transportation has produced inadequate compensation in some cases and excessive recoveries in others. Meanwhile, trial calendars are overcrowded with personal injury litigation, and insurance companies must bear the awards of sympathetic juries and those resulting from collusion between passenger and driver. The over-all expense of this method of determination of liability, far too little …