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Full-Text Articles in Law
Applying A Legal Matrix To The World Of Sports, Elsa Kircher Cole
Applying A Legal Matrix To The World Of Sports, Elsa Kircher Cole
Michigan Law Review
The intensity of fans' love for sports is no modern phenomenon. In ancient Rome, fierce rivalries existed between fans of the Red, Green, Blue, and White factions in chariot racing. Even emperors had their favorites. A foul in a race by a member of one faction could spark a riot in the stands. Winning charioteers would have their busts displayed in public places and were paid salaries far beyond that of the average citizen. Juvenal complained in his Satires that a chariot driver might earn 100 times more than a lawyer! The best drivers even achieved free agency and could …
Accrual Of Gambling Debts Under Internal Revenue Code Section 451, Michigan Law Review
Accrual Of Gambling Debts Under Internal Revenue Code Section 451, Michigan Law Review
Michigan Law Review
This Note examines whether an accrual-basis taxpayer must include a legally unenforceable claim in taxable income when it is executed or satisfied. Section I of the Note interprets the "all events test" to require measurement of the likelihood of payment of a debt at the time it is executed: If payment is sufficiently certain, the debt must be accrued. The section concludes that the casinos must include the outstanding markers as income in the year of their execution, and cannot postpone their inclusion until the debts are repaid. Section II argues that accrual-method taxpayers are entitled to use a "bad …
Criminal Law-Aiding And Abeiting-Criminal Liablity For Knowingly Furnishing Racing Results To Bookmakers, John H. Blish
Criminal Law-Aiding And Abeiting-Criminal Liablity For Knowingly Furnishing Racing Results To Bookmakers, John H. Blish
Michigan Law Review
Appellant, who received a weekly salary for distributing horse-racing results by telephone to some twenty bookmakers, was convicted of aiding and abetting bookmaking activities in violation of section 986 of the New York Penal Law. He admitted knowing that the information would be used by his employer's customers in violation of section 986, but no actual evidence of bookmaking was presented to the court. On appeal, held, reversed, one judge dissenting. Knowingly transmitting racing results to bookmaking establishments by telephone does not, without proof of acceptance of bets on a professional basis, constitute aiding and abetting bookmaking in violation …
Search And Seizure - Suppression Of Evidence - Judicial Attitude Toward Enforcement, John B. Waite
Search And Seizure - Suppression Of Evidence - Judicial Attitude Toward Enforcement, John B. Waite
Michigan Law Review
The "numbers game" is today the most profitable of the wide-spread gambling rackets. And like all organized gambling it is a focal source and the financial support of far more serious crimes. At the same time it is one of the most difficult forms of crime for the police to control. It needs no costly installations which the police can confiscate or destroy. Unlike "house" gambling it cannot practically be harassed out of business. It can be operated by one man alone, if he survives failure to pay off for lack of capital; or by a syndicate with capital enough …
Constitutional Law - Criminal Procedure - Federal Immunity Statute Applicable To State Court, Raymond R. Trombadore S.Ed.
Constitutional Law - Criminal Procedure - Federal Immunity Statute Applicable To State Court, Raymond R. Trombadore S.Ed.
Michigan Law Review
ln response to a summons, petitioner appeared to testify before a congressional committee investigating crime, and confessed to having run a gambling business in Maryland. This confession was used in the criminal court of Baltimore to convict petitioner of conspiring to violate the state's anti-lottery laws. The conviction was affirmed by the Court of Appeals of Maryland, which rejected petitioner's contention that use of the committee testimony was forbidden by a federal statute which provides that no testimony given by a witness in congressional inquiries "shall be used as evidence in any criminal proceeding against him in any court." On …
Constitutional Law-Search And Seizure As An Incident To Lawful Arrest, Zolman Cavitch
Constitutional Law-Search And Seizure As An Incident To Lawful Arrest, Zolman Cavitch
Michigan Law Review
Petitioners, suspected of carrying on an illegal lottery, had been under police observation for several months, during which time one of the petitioners maintained a room in a rooming house in the District of Columbia. On the day of the arrest, a police officer, without a warrant, but believing the unlawful lottery to be in operation, climbed through a window of the landlady's room, and admitted two other officers. They proceeded to the petitioner's room, where one of the officers looked through the transom. Seeing the petitioners working on an illegal lottery, the officers entered the room, arrested the petitioners …
Attorney And Client--Striking Attorney From Roll Of Federal District Court, Richard J. Archer
Attorney And Client--Striking Attorney From Roll Of Federal District Court, Richard J. Archer
Michigan Law Review
For twelve years gambling had been carried on in a wide open manner in the district; more than three thousand hand books on race horses were operated in cafes, restaurants, and night clubs. Newspapers had published the names of those paying the federal taxes, and a poll of school children indicated that they were familiar with gambling devices in the community. Responsibility for law enforcement rested with the Commonwealth's Attorney, an elective official who had held the position for twenty years; an attempt to remove him from office by quo warranto proceedings, and an attempt to investigate the situation by …
Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.
Taxation-Income Tax-Embezzled Funds As Income, Milton D. Solomon S.Ed.
Michigan Law Review
In the tax year in question, the taxpayer embezzled funds that came into his hands in his capacity as a bookkeeper for a transfer and warehouse company in Reno, Nevada. He lost practically all of this money in various gambling houses. The taxpayer was convicted and sentenced for the crime of embezzlement and was paroled in 1943. The Commissioner determined that the taxpayer was required to report the amount embezzled in 1941 as income received in that year and asserted a tax deficiency. The Tax Court sustained the Commissioner and the circuit court of appeals reversed. Held, the embezzled …
Evidence - Witnesses - Privilege Of Reporter Not To Testify Concerning Confidential Communications
Evidence - Witnesses - Privilege Of Reporter Not To Testify Concerning Confidential Communications
Michigan Law Review
Defendant, a newspaper reporter, refused to reveal to a grand jury which was investigating gambling and the lottery racket the names and addresses of persons and places mentioned in certain newspaper articles he had written on that subject, on the ground that the information was given to him confidentially and its source was therefore privileged. He was committed for contempt, and sued out a writ of habeas corpus. Held, writ dismissed. Mooney v. Sheriff, 269 N. Y. 291, 199 N. E. 415 (1936).