Law Commons^™

A Critique Of The Business-Purpose Doctrine, Robert S. Summers

Cornell Law Faculty Publications

The aims of this article are: (1) to define the nature and significance of the business-purpose doctrine as applied in the field of Federal income taxation; (2) to summarize several considerations that support abandonment of the doctrine; and (3) to consider whether a substitute doctrine is needed. Several recent cases indicate that the influence of the business-purpose doctrine is declining, and in the recent case of Knetsch v. United States the Supreme Court appears to have substituted an alternative doctrine. The dual thesis of the present article is that the business-purpose doctrine ought to be abandoned and that there is …

Compulsory Disclosure And The First Amendment - The Scope Of Judicial Review, Robert B. Kent

Cornell Law Faculty Publications

Involvement of the Supreme Court of the United States with highly charged public issues understandably occasions fresh debate concerning the proper role of the Court in determining questions of ultimate governmental power, in short, debate over the doctrine of judicial review.

As it is sometimes difficult for the judge to distinguish between what is unconstitutional and what is merely unwise, so it is difficult for the critic to disassociate his reaction to the results reached in a given case from his evaluation of the competence of the particular judicial performance. For some the failure to draw such a line robs …

Paradoxes In Law Enforcement, E. F. Roberts

Cornell Law Faculty Publications

No abstract provided.

Law And Literature: The Contemporary Image Of The Lawyer, Henry B. Cushing, E. F. Roberts

Cornell Law Faculty Publications

No abstract provided.

Commercial Law – 1960 Oregon Survey, Robert S. Summers

Cornell Law Faculty Publications

No abstract provided.

Contracts – 1960 Oregon Survey, Robert S. Summers

Cornell Law Faculty Publications

No abstract provided.

Diversification Of Ownership In The Regulated Industries – The Folklore Of Regulation, Roger C. Cramton

Cornell Law Faculty Publications

No abstract provided.

Presumptions: Phenomena On The Periphery, E. F. Roberts

Cornell Law Faculty Publications

In examining the law of evidence relative to the functions served by the device called “rebuttable presumption,” two classes of cases constantly tantalize the analyst and irritate the purist. The first concerns those instances where courts which regularly pay homage at the altar of Thayer suddenly and inexplicably send the question whether a presumption has been rebutted to the trier of fact. The second involves those courts which insist that, while the presumption mechanism does not shift the risk of non-persuasion to the opponent, the question whether the presumption has been rebutted always and quite properly ought to be decided …

A Note On Symbolic Logic And The Law, Robert S. Summers

Cornell Law Faculty Publications

No abstract provided.