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- Abandoned property (1)
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Articles 1 - 4 of 4
Full-Text Articles in Law
Taxation - Federal Income Tax - Severance Damages To Real Property Are A Component Of Charitable Deduction, Michael M. Hughes
Taxation - Federal Income Tax - Severance Damages To Real Property Are A Component Of Charitable Deduction, Michael M. Hughes
Michigan Law Review
The United States selected part of petitioners' estate for construction of a Nike missile base and began condemnation proceedings and negotiations for sale of the premises in lieu of condemnation. Upon failure of the parties to agree on a sale price, petitioners made a gift of the site and certain easements in adjoining land to the United States for so long as the site was used as a missile base. In their 1955 return petitioners claimed a charitable deduction of $69,782 as the fair market value, including severance damages to the remaining portion of their estate, of the property conveyed. …
Constitutional Law - Eminent Domain - Extension Of Fifth Amendment "Taking" To Include Destruction Of Lien Right By The Doctrine Of Immunity Of Government Property From Attachment, Henry J. Price
Michigan Law Review
Upon default of the contracting shipbuilder, the United States acquired title to certain materials in accordance with a contract provision. Petitioners, who had previously acquired materialmen's liens on these materials, claimed that assertion of the doctrine of immunity of government property from attachment resulted in a "taking" of their liens in violation of the fifth amendment. This was rejected by the Court of Claims. On certiorari to the United States Supreme Court, held, reversed, three Justices dissenting. Since the builder had title at the time the materials were furnished, the property was not a "public work" and thus the …
Escheat - Abandoned Property - Full Faith And Credit As A Bar To Multiple Escheat Of Intangibles, Clarold L. Britton S.Ed.
Escheat - Abandoned Property - Full Faith And Credit As A Bar To Multiple Escheat Of Intangibles, Clarold L. Britton S.Ed.
Michigan Law Review
Escheat of abandoned or unclaimed property by the sovereign is as old as the common law. Recast in constitutional form, this ancient right of kings has become a significant source of revenue in an increasing number of American states. While the right of escheat is inherent in the power of a sovereign, its exercise requires specific legislative authority. Until recently this authority was sparingly given and escheat was generally limited to the administration of estates and abandoned tangible property. However, in this past decade, state legislatures have greatly expanded the scope and extent of escheat by authorizing the escheat of …
Real Property - Easements By Implication - Creation Of Easements By Implied Reservations In Michigan, Ralph W. Aigler
Real Property - Easements By Implication - Creation Of Easements By Implied Reservations In Michigan, Ralph W. Aigler
Michigan Law Review
In 1910 K occupied an "old" house located on the westerly portion of her lot fronting on H Street. She built a "new" house on the east side of the lot, moved into it, and rented the "old" house to tenants. As a means of access to the west side and rear of the "new" house, she built and used a sidewalk which led from H Street between the two houses and which was one foot from the west side of the "new" house. This walk "was the only outdoor means of access to the new house's coal chute."