Law Commons^™

Program From The Twenty-Fifth Thomas M. Cooley Lectures, University Of Michigan Law School

Cooley Lecture Materials

The program from the twenty-fifth Thomas M. Cooley lectures, held November 3-5, 1975, at the University of Michigan Law School. The lecture series was "The Emergence of an American Theory of Law" by Stanley M. Katz, Morton J. Horwitz, and William E. Nelson.

Class Of 1975 Fifteen Year Report, University Of Michigan Law School

UMLS Alumni Survey Class Reports

This report summarizes the findings of a questionnaire sent to University of Michigan Law School alumni fifteen years after graduation.

Class Of 1975 Fifteen Year Report Alumni Comments, University Of Michigan Law School

UMLS Alumni Survey Class Reports

This addendum is a compilation of alumni responses to the open-ended comments sections.

Class Of 1975 Five Year Report, University Of Michigan Law School

UMLS Alumni Survey Class Reports

This report summarizes the findings of a questionnaire sent to University of Michigan Law School alumni five years after graduation.

Class Of 1975 Five Year Report Statistical Tables, University Of Michigan Law School

UMLS Alumni Survey Class Reports

This addendum is a compilation of statistical tables detailing questionnaire responses for the Class of 1975.

Class Of 1975 Five Year Report Alumni Comments, University Of Michigan Law School

UMLS Alumni Survey Class Reports

This addendum is a compilation of alumni responses to the open-ended comments sections.

Honors Convocation, University Of Michigan Law School

Commencement and Honors Materials

Program for the April 11, 1975 University of Michigan Law School Honors Convocation.

Review Of Encyclopedia Of Soviet Law, Whitmore Gray

Reviews

The publication of this work is an occasion for real celebration. At last there is a standard reference book to which both initiated scholar and interested neophyte can turn for an excellent introduction to almost any point of Soviet law. Professor F.J.M. Feldbrugge of the University of Leiden and his collaborators have produced a volume which will surely serve as the point of initial reference and departure for all subsequent scholarship on Soviet law.

Recent Developments In Gift And Estate Taxation, Douglas A. Kahn

Other Publications

A summarization of recent tax cases.

Bad News And Good News, John W. Reed

Other Publications

Law schools do one thing superbly well: they teach the intellectual skills of reasoning, of distinction drawing, of deductive and inductive logic, of anlysis and synthesis. These are heavily verbal skills, at least in the context in which lawyers employ them, and students are tested for their mastery of these skills by written examinations. If one does well, he or she is placed on the law review, where these particular skills are honed even further.

Henry V. Mississippi And The Adequate State Ground: Proposals For A Revised Doctrine, Terrance Sandalow

Book Chapters

More than a century ago, the then former Justice Curtis reminded the Bar that "questions of jurisdiction were questions of power as between the United States and the several States." Accordingly, any expansion of the jurisdiction of federal courts is an occasion for alarm for those to whom the slogan of "state's rights" is a substitute for analysis. Justice Curtis was aware, however, that Scylla and Charybdis were both to be avoided. Failure to extend the jurisdiction of federal courts to appropriate cases may be as great a disservice to the federal system as an undue expansion of that jurisdiction. …

Practical Pitfalls In Handling Scientific Evidence, John W. Reed

Book Chapters

In this article we are concerned with the techniques of what is more often an art than a science. Before going into the specifics, it is useful to take a look at scientific evidence in general-where it stands in relationship to other kinds of evidence, on what theory or theories it is admitted, and how to maximize its effect when it is admitted.

Estate And Gift Taxation, Douglas A. Kahn

Book Chapters

ANSWERING TAX EXAMINATION QUESTIONS

The key to writing a successful answer to a tax question (as with any law exam) is to locate the relevant issues and to analyze them by interrelating applicable legal principles with the basic facts of the question. This determination of relevant issues must be tied to the facts presented in the question.

The first step in question analysis is to read the facts closely and note each element in the facts that is relevant to issues you have studied in the subject being tested since it is likely that the examiner intended that those issues …

Elfbrandt V. Russell: The Demise Of The Loyalty Oath, Jerold H. Israel

Book Chapters

In Elfbrandt v. Russell, the Supreme Court, in a 5-to-4 decision, declared unconstitutional Arizona's requirement of a loyalty oath from state employees. At first glance, Elfbrandt appears to be just another decision voiding a state loyalty oath on limited grounds relating to the specific language of the particular oath. Yet, several aspects of Mr. Justice Douglas' opinion for the majority suggests that Elfbrandt is really of far greater significance: it may sharply limit the scope and coverage of loyalty oaths generally and, indeed, may presage a ruling invalidating all such oaths. Of course, only the Supreme Court can determine this. …

Comment On Warth V. Seldin, Terrance Sandalow

Articles

Although Warth v. Seldin is carefully cast in procedural terms, its significance is substantive. The real meaning of the decision is that the U.S. Supreme Court is not prepared to read into the federal constitution a limitation on suburban zoning power like that which the New Jersey Supreme Court read into the state constitution in Mt. Laurel. Warth is, thus, the Court’s most recent rebuff of the varied efforts to use the fourteenth amendment as a weapon against the inegalitarian consequences of metropolitan fragmentation. Those who see in the vague language of that amendment a remedy for every social ill …

Racial Preferences In Higher Education: Political Responsibility And The Judicial Role, Terrance Sandalow

Articles

Controversy continues unabated over the question left unresolved by DeFunis v. Odegaard: whether in its admissions process a state law school may accord preferential treatment to certain racial and ethnic minorities. In the pages of two journals published by the University of Chicago, Professors John Hart Ely and Richard Posner have established diametrically opposed positions in the debate. Their contributions are of special interest because each undertakes to answer the question within the framework of a theory concerning the proper distribution of authority between the judiciary and the other institutions of government. Neither position, in my judgment, adequately confronts the …

A Definition Of "Liabilities" In Code Sections 357 And 358(D), Douglas A. Kahn, Dale A. Oesterle

Articles

Internal Revenue Code section 351(a) provides that no gain or loss shall be recognized if property is transferred to a corporation solely in exchange for its stock or securities and the transferors control the corporation immediately after the exchange. If, in addition to receiving stock or securities in an exchange that would otherwise qualify for section 351 treatment, a transferor receives other property or money -- "boot" -- any realized gain is recognized up to the amount of the money and the fair market value of the other property received. The transferee corporation's assumption of the transferor's liabilities or its …

Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson

Articles

The gift tax is imposed on the "transfer of property by gift." The term gift is not expressly defined either in the Code or in the Treasury Regulations. However, section 2512(b), dealing with the valuation of gifts, states that "where property is transferred for less than an adequate and full consideration in money or money's worth," the difference between the value of the property transferred and the consideration received constitutes a gift. Thus, for gift tax purposes, the determination of whether a gift was made does not turn so much on the intent of the transferor as it does on …