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Full-Text Articles in Law

Profit-Sharing Plan, John C. Bruton Dec 1952

Profit-Sharing Plan, John C. Bruton

South Carolina Law Review

No abstract provided.


Workmen's Compensation In South Carolina, William Hays Simpson Dec 1952

Workmen's Compensation In South Carolina, William Hays Simpson

South Carolina Law Review

No abstract provided.


Particularizing Standards Of Conduct In Negligence Trials, James Fleming Jr., David K. Sigerson Jun 1952

Particularizing Standards Of Conduct In Negligence Trials, James Fleming Jr., David K. Sigerson

Vanderbilt Law Review

The general principles to be applied by court or jury in deciding whether conduct is reasonable have been examined elsewhere.' The problem to be dealt with here concerns the specific application of the law's standard of conduct to concrete cases. How, that is, may it be shown what a party or his opponent should have done, in the way of taking precautions or the like, in the situation presented by the evidence? What kinds of proof or argument are available to make this showing? When must such a showing be made by proof? Is the jury or court to determine …


Torts-Statutes-Unsatisified Judgment And Hit-And-Run Provisions As Supplementing Financial Responsibility Acts, Herbert L. Meschke Jun 1952

Torts-Statutes-Unsatisified Judgment And Hit-And-Run Provisions As Supplementing Financial Responsibility Acts, Herbert L. Meschke

Michigan Law Review

In 1947, North Dakota enacted legislation providing that one who recovers a judgment in an action for damages for personal injuries or death resulting from the operation of a motor vehicle and who cannot execute the judgment because of the defendants' inability to pay and lack of property, may receive payment from the state unsatisfied judgment fund upon application to the court and assignment of the judgment to the state. The fund was created, and is to be maintained, by a special assessment on motor vehicle owners. 1951 North Dakota legislation provides that any person who has a cause of …


Taxation; Deductibility Of Corporate Contributions To A Group Annuity Policy And An Employee's Trust, Daniel R. Mccarthy Jan 1952

Taxation; Deductibility Of Corporate Contributions To A Group Annuity Policy And An Employee's Trust, Daniel R. Mccarthy

Cleveland State Law Review

Discussion of Lincoln Electric Company v. Commissioner of Internal Revenue, 17 Tax Court 1600 (1952): The petitioner, a manufacturing company, paid the sum of $575,206.43 into a retirement annuity policy for its employees and contributed the sum of $1,000,000.00 to an employees' trust. Held: Such payments constituted ordinary and necessary business expenses and were deductible under section 23 (a) (1)(A) of the Internal Revenue Code.