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Full-Text Articles in Law

The Internal Revenue Service's "Hart Wright Method", Mortimer Caplin Dec 1983

The Internal Revenue Service's "Hart Wright Method", Mortimer Caplin

Michigan Law Review

A Tribute to L. Hart Wright


Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review Dec 1983

Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review

Michigan Law Review

This Note argues that the courts and the Service should recognize social welfare organizations as charitable and, consequently, contributions to such organizations should be tax deductible. Part I describes the Service's position and sets forth the statutory arguments supporting it. Part II raises two objections to the Service's position: (1) the distinction between social welfare organizations and charitable organizations lacks an adequate statutory justification, and (2) this distinction produces unpredictable and arbitrary results. Part III proposes that all social welfare organizations be accorded charitable status under subsection 50l(c)(3). This proposal would eliminate the arbitrary results now reached by the Service, …


Purchaser's Depreciation Rights In Property Subject To A Lease, Michigan Law Review Dec 1983

Purchaser's Depreciation Rights In Property Subject To A Lease, Michigan Law Review

Michigan Law Review

This Note argues that the purchase of property subject to a lease may produce several types of depreciable interests. Part I of the Note examines the requirements for depreciability and the role that depreciation plays in tax law. It concludes that even where the method set out by Congress also accommodates other goals, depreciation primarily provides a way to recover costs during a depreciable asset's income-producing life. Part II applies these principles to the task of determining whether improvements - for example, buildings on the property subject to the lease - are depreciable in the purchaser's hands. It concludes that …


L. Hart Wright -- Bibliography, Elizabeth Gaspar Brown Dec 1983

L. Hart Wright -- Bibliography, Elizabeth Gaspar Brown

Michigan Law Review

A Bibliography of L. Hart Wright


A Tribute To L. Hart Wright From A Friend And Former Student, Warren Elliott Dec 1983

A Tribute To L. Hart Wright From A Friend And Former Student, Warren Elliott

Michigan Law Review

A Tribute to L. Hart Wright


L. Hart Wright, Robben W. Fleming Dec 1983

L. Hart Wright, Robben W. Fleming

Michigan Law Review

A Tribute to L. Hart Wright


L. Hart Wright, Sally Katzen Dec 1983

L. Hart Wright, Sally Katzen

Michigan Law Review

A Tribute to L. Hart Wright


L. Hart Wright: Mentor And Friend, Jerome B. Libin Dec 1983

L. Hart Wright: Mentor And Friend, Jerome B. Libin

Michigan Law Review

A Tribute to L. Hart Wright


L. Hart Wright, Allan F. Smith Dec 1983

L. Hart Wright, Allan F. Smith

Michigan Law Review

A Tribute to L. Hart Wright


Personal, Living Or Family Matters And The Value Added Tax, L. Hart Wright Dec 1983

Personal, Living Or Family Matters And The Value Added Tax, L. Hart Wright

Michigan Law Review

No tax is ever implemented in a manner which is perfectly responsive to the logical implications of its basic purpose. VAT is no exception.

Those who foster this tax basically intend that ultimate tax incidence be suffered only by individuals and then only in the degree to which they dip into society's pool of consumer-type goods and services. But their implementing legislation is always designed to fall short of reaching all consumer-type goods and services. Ullman's proposed Tax Restructuring Act of 1979 would have been no exception. Under it, a substantial proportion of all such benefits actually would have been …


Dissenting Opinions By Supreme Court Justices In Federal Income Tax Controversies, Walter J. Blum Dec 1983

Dissenting Opinions By Supreme Court Justices In Federal Income Tax Controversies, Walter J. Blum

Michigan Law Review

What is to be learned from this review of the various analyses offered in dissenting tax opinions over the past five terms of the Supreme Court? When the Court has decisively interpreted narrow or technical language in the statute, dissenters all too often indulge in lengthy analyses that can only serve to create further confusion. Only when the Court focuses on a judicially made rule or an issue with constitutional implications is a broader dissent appropriate. If dissenters generally adhered to the guidelines set forth at the outset of this Article the tax world would, I believe, be at least …


The Supreme Court's Misconstruction Of A Procedural Statute--A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn Dec 1983

The Supreme Court's Misconstruction Of A Procedural Statute--A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn

Michigan Law Review

Before addressing the lessons to be derived from Badaracco, it is necessary to make good on the author's claim that it can be demonstrated to the satisfaction of a reasonably skeptical reader that the Court's decision was patently wrong and resulted from a poor technique of statutory construction. This is a heavy burden, especially since the decision was reached by an overwhelming majority of the Court and since two courts of appeals and at least one student law review note reached the same result. The reader must judge whether the author succeeds in satisfying it. This Article will first …


An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White Dec 1983

An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White

Michigan Law Review

My aim in this essay is to explore the foundations of the tax benefit notion. My strategy is simple, but it is probably best to state it explicitly at the outset. I begin with a straightforward and uncontroversial example of the application of the "inclusionary aspect" of the tax benefit rule. Using it as a paradigm, I try to discern why the law deems it appropriate to increase a taxpayer's taxable income. Next I examine the account of the tax benefit rule given by the Supreme Court in Hillsboro to see if it is consistent with the paradigm. I conclude …


Tax Treatment Of Prepublication Expenses Of Authors And Publishers, Michigan Law Review Dec 1983

Tax Treatment Of Prepublication Expenses Of Authors And Publishers, Michigan Law Review

Michigan Law Review

This Note analyzes the tax treatment of prepublication costs. Part I presents the analytic framework of the business expense/ capital expenditure distinction and searches for practical, income- reflecting criteria that achieve theoretically correct results. Part II covers the historic treatment of prepublication expenditures, concluding that neither the courts nor the Internal Revenue Service (IRS) have been consistent in their approach and that both have largely ignored the income-reflecting goals outlined in Part I. Part III applies the income-reflecting approach in order to develop a principled method of examining the tax consequences of various prepublication expenses.


Inadvertent Disclosure Of Documents Subject To Attorney-Client Privilege, Michigan Law Review Dec 1983

Inadvertent Disclosure Of Documents Subject To Attorney-Client Privilege, Michigan Law Review

Michigan Law Review

This Note evaluates these judicial approaches to inadvertent disclosure in the context of document productions. Part I briefly reviews the purposes of the attorney-client privilege and argues that any test of waiver should be based on the client's intent to maintain confidentiality. Part II examines the traditional approach to waiver and rejects the rationales which support it. Part III concludes that a test based on the sufficiency of precautions taken against disclosure, rather than a test based on the intervention of an outside force, best reflects a client's intent. Part IV examines various factors that might be included in the …


In Re Radical Interpretations Of American Law: The Relation Of Law And History, A. E. Keir Nash Nov 1983

In Re Radical Interpretations Of American Law: The Relation Of Law And History, A. E. Keir Nash

Michigan Law Review

This Article centers instead upon assessing two types of legal analysis - non-Marxist radical interpretation and "non-reductionist" Marxist theory - which, despite conspicuous differences, share the belief that understanding the American historical experience is a prerequisite to understanding American law. Both approaches also share two other important convictions. One is that a "consensual" or "liberal pluralist" version of American history has little explanatory validity, at least in regard to such major problems as the political and legal breakdown represented by the Civil War, and the law's role in American economic development. They also agree that historical explanations which downplay discussion …


Frank R. Kennedy, Lawrence K. Snider Nov 1983

Frank R. Kennedy, Lawrence K. Snider

Michigan Law Review

A tribute to Frank R. Kennedy


Frank R. Kennedy, George Brody Nov 1983

Frank R. Kennedy, George Brody

Michigan Law Review

A tribute to Frank R. Kennedy


Frank R. Kennedy, Vern Countryman Nov 1983

Frank R. Kennedy, Vern Countryman

Michigan Law Review

A tribute to Frank R. Kennedy


Statutes Of Limitations And Defendant Class Actions, Michigan Law Review Nov 1983

Statutes Of Limitations And Defendant Class Actions, Michigan Law Review

Michigan Law Review

This Note argues that in defendant class actions the statute of limitations should be tolled as to all named and absent class members upon informal notice given by the plaintiff at the beginning of the suit. Part I examines the purposes of statutes of limitations and class actions, and the manner in which these purposes were reconciled in American Pipe. It concludes that American Pipe requires the creation of a tolling doctrine that promotes both the fair notice policy that underlies statutes of limitations and the concern for litigative economy that underlies rule 23 class actions. Part II then …


Handgun Prohibition And The Original Meaning Of The Second Amendment, Don B. Kates Jr. Nov 1983

Handgun Prohibition And The Original Meaning Of The Second Amendment, Don B. Kates Jr.

Michigan Law Review

One of the purposes of this Article will be to sketch out at least some of the very substantial limitations on the right of individuals to keep and bear arms suggested by the historical evidence. First, however, the controversy between the individual right and the exclusively state's right views must be resolved. The evidence to be examined must include: the literal language of the second amendment; the history of its proposal and ratification; the philosophical and historical background that gave rise to the Founders' belief in "the necessity of an armed populace to effect popular sovereignty"; and the contemporary understanding …


The Burden Of Proof In Double Jeopardy Claims, Michigan Law Review Nov 1983

The Burden Of Proof In Double Jeopardy Claims, Michigan Law Review

Michigan Law Review

This Note argues that once the defendant raises a nonfrivolous double jeopardy claim that turns on a question of fact, the government should have the burden of proving that the two crimes charged are actually different. Part I traces the development of the law and the major factors behind recent federal court scrutiny of the traditional rule. Part II argues that constitutional considerations require courts to shift the burden of proof to the government, not only when practical considerations suggest the shift, but in all cases turning on questions of fact. Finally, Part III reconciles this allocation with the well-established …


Frank R. Kennedy, Harold Marsh Jr. Nov 1983

Frank R. Kennedy, Harold Marsh Jr.

Michigan Law Review

A tribute to Frank R. Kennedy


The Indefinite Detention Of Excluded Aliens: Statutory And Constitutional Justifications And Limitations, Michigan Law Review Oct 1983

The Indefinite Detention Of Excluded Aliens: Statutory And Constitutional Justifications And Limitations, Michigan Law Review

Michigan Law Review

Part I of this Note examines the statutory authority for the indefinite detention of excluded aliens. It concludes that although the INA does not explicitly authorize such detention, the statute's purposes and specific provisions imply that Congress intended to establish a statutory preference for the detention of excluded aliens. The Note then argues in Part II that indefinite detention is constitutionally permissible when it is necessary to vindicate the government's sovereign right to exclude aliens. The Note concludes, however, that the Constitution requires the government to make a continuing good faith effort to deport a detained, excluded alien.


The Scope Of Judicial Review Of Consent Decrees Under The Antitrust Procedures And Penalties Act Of 1974, Michigan Law Review Oct 1983

The Scope Of Judicial Review Of Consent Decrees Under The Antitrust Procedures And Penalties Act Of 1974, Michigan Law Review

Michigan Law Review

In the wake of this uncertainty, this Note analyzes the proper scope of judicial review of consent decrees. The Note argues that to further the policies embodied in the APP A, courts should undertake intense review of proposed settlements before entering them as final judgments. Both the congressional intent in enacting the APP A and the public's interest in effective enforcement of the antitrust laws support intense judicial review. The Note then demonstrates that the deferential standard that some courts have applied is derived mainly from a case that is inapplicable to the review of consent decrees. Finally, the Note …


Recognition Of The National Football League As A Single Entity Under Section 1 Of The Sherman Act: Implications Of The Consumer Welfare Model, Myron C. Grauer Oct 1983

Recognition Of The National Football League As A Single Entity Under Section 1 Of The Sherman Act: Implications Of The Consumer Welfare Model, Myron C. Grauer

Michigan Law Review

This article argues that Justice Rehnquist has analyzed the operational structure of the NFL in a manner that is consistent with proper antitrust enforcement policy, and expands upon the view that he espoused. It contends that the NFL is analogous to a law firm partnership, with the teams analogous to departments or partners that can make operating rules for the firm without fear of violating section 1 of the Sherman Act. In arriving at the opposite conclusion, both the Oakland Raiders and NASL courts relied on several cases involving player restraints that presupposed that teams in professional sports leagues, such …


Criminal Venue In The Federal Courts: The Obstruction Of Justice Puzzle, Michigan Law Review Oct 1983

Criminal Venue In The Federal Courts: The Obstruction Of Justice Puzzle, Michigan Law Review

Michigan Law Review

Courts have struggled to determine venue for cases involving obstruction of justice with similarly inconsistent results. The circuits have divided over where to lay venue in prosecutions for obstruction of justice when the defendant allegedly acted in one judicial district to obstruct a proceeding that was pending in another. This Note argues that formalistic analysis, which has led courts to set venue in the district of the affected trial, should be rejected in favor of a more policy-oriented approach. Part I demonstrates that a formalistic statutory analysis that closely inspects either legislative history or the language of the statute ultimately …


The Propriety Of Section 10(J) Bargaining Orders In Gissel Situations, Michigan Law Review Oct 1983

The Propriety Of Section 10(J) Bargaining Orders In Gissel Situations, Michigan Law Review

Michigan Law Review

The courts have split on the question of whether a bargaining order constitutes ''just and proper" relief under section 10(j). This Note contends that such an order is always just in a Gissel situation but that a district court may properly issue one only in situations where the Board's prior decisions clearly establish the relevant labor policy and indicate a high probability that the Board will eventually issue a Gissel bargaining order. Part I of the Note develops the criteria relevant to determining what kind of temporary relief is "just." Although section 10(j) does not itself define these criteria, the …


Employee Standing Under Section 4 Of The Clayton Act, Michigan Law Review Aug 1983

Employee Standing Under Section 4 Of The Clayton Act, Michigan Law Review

Michigan Law Review

This Note will focus on the confusion that plagues one category of antitrust standing cases, those in which an employee alleges wrongful discharge for his refusal to participate in a scheme that violates the antitrust laws. Conflicts among the circuits in their analysis and resolution of these employee standing cases have not been definitively settled by the Supreme Court's recent pronouncements on the right to seek recovery under section 4. This Note argues that these recent Supreme Court decisions, as well as the policies behind the antitrust laws, weigh in favor of permitting an employee to maintain a section 4 …


Olin L. Browder, Roger A. Cunningham Aug 1983

Olin L. Browder, Roger A. Cunningham

Michigan Law Review

A tribute to Olin L. Browder