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Full-Text Articles in Law

An Evidence Code: The American Experience, Paul F. Rothstein Dec 1976

An Evidence Code: The American Experience, Paul F. Rothstein

Georgetown Law Faculty Publications and Other Works

Professor Paul Rothstien's opening address at the Conference on Current Trends in Evidence, Dalhousie University, 26th November 1976.

Rothstein discusses the American Evidence Code, the American experience with it, and compares it to a proposed Code that Canada is considering.


Reconciling Business Purpose With Bail-Out Prevention: Federal Tax Policy And Corporate Divisions, Stephen B. Cohen Jan 1976

Reconciling Business Purpose With Bail-Out Prevention: Federal Tax Policy And Corporate Divisions, Stephen B. Cohen

Georgetown Law Faculty Publications and Other Works

Corporate divisions-spin-offs, split-offs, and split-ups-unfortunately pose a more complex problem than Senator Humphrey's childlike vision would lead one to believe: the reconciliation of competing goals of maximizing business flexibility and minimizing tax avoidance. It is widely believed that divisions are essential to business planning; thus, tax-free treatment promotes business flexibility. Yet, an untaxed division may allow tax avoidance through "bail-out" of corporate earnings and profits at capital gain rates.


A Mental Patient's Right To Vote: An Analysis Of The Wild Case, Lawrence O. Gostin Jan 1976

A Mental Patient's Right To Vote: An Analysis Of The Wild Case, Lawrence O. Gostin

Georgetown Law Faculty Publications and Other Works

This article is an analysis of the Wild case that was heard on 15 June 1976 by Judge Lloyd Jones of the County Court, Warrington.

In order to vote, the person's name must appear on the register of electors as a resident of a particular locality. Any place where the elector legitimately resides (even a hostel, a general hospital or a university) may be used as an address which qualifies a person for entry onto the register. The one exception is found in section 4(3) of the Representation of the People Act 1949, as amended by the Mental ...


Book Review Of Disaster By Decree, Charles F. Abernathy Jan 1976

Book Review Of Disaster By Decree, Charles F. Abernathy

Georgetown Law Faculty Publications and Other Works

In Disaster by Decree, and beginning with Brown v. Board of Education, Professor Graglia traces national efforts at school desegregation, constantly pricking the Court's egalitarian balloon with his needle of logic. How can the 1954 Brown decision, he asks, which forbade consideration of race in school assignments, justify current relief decrees that require courts and school boards to consider race? This attack indeed may catch affirmative action proponents at their Achilles' heel, for preferential admissions programs, if not actually spawned by admiration of the courts' desegregation efforts, draw constitutional strength from the courts' own repeated assumption of the power ...