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Some Income Tax Aspects Of Community Property Law, Paul R. Trigg, Jr. Nov 1947

Some Income Tax Aspects Of Community Property Law, Paul R. Trigg, Jr.

Michigan Law Review

The recent enactment of community property law in Michigan and other states has created new problems for lawyers. Not the least of these is the question of the income tax consequences which flow from the existence of a community between the spouses. Nor is this the type of problem which can be shrugged off by reference to tax counsel. Local community property law and federal .income tax law are too closely enmeshed to be intelligently divided. No authority is needed for the statement that recently enacted community property laws are a product of high surtaxes. At the same time, these …


Criminal Law-National Stolen Property Act--Application Of Kann V. United States, Edward S. Tripp Apr 1947

Criminal Law-National Stolen Property Act--Application Of Kann V. United States, Edward S. Tripp

Michigan Law Review

Defendant, as payee, knowingly negotiated forged checks at Jackson, Michigan. The checks were forwarded to the drawee bank in Missouri for payment and were returned unpaid. Defendant was convicted for violation of the National Stolen Property Act. The Circuit Court of Appeals for the Sixth Circuit reversed on authority of Kann v. United States. On certiorari to the United States Supreme Court, held, reversed. The circuit court erred in basing its interpretation of the National Stolen Property Act on Kann v. United States. Two justices dissented without opinion. United States v. Sheridan, (U.S. 1946) 67 S. …