Law Commons^™

Paul J. Hartman And The Literature Of State And Local Taxation-An Appreciation, William R. Andersen

Vanderbilt Law Review

The editors of this symposium have asked me for a brief account of the contributions of Professor Hartman's published writings in the field of state and local taxation. In fairness, those contributions cannot be accounted in brief; what follows is more of a bibliography, and an appreciation...

As a final example of Hartman's concern for institutional relationships in tax policy, mention should be made of the 1959 piece on municipal income taxation.' Here, Hartman has changed lenses on his microscope and examines not the relationship between the nation and the states but that between the states and the cities. His …

Paul J. Hartman And The Vanderbilt Law Alumni, Wilson Sims

Vanderbilt Law Review

One of the greatest assets of the Vanderbilt Law School is Professor Hartman's obvious love and appreciation for the School. When the Dutchman gets serious, this comes across in a powerful way. His unending effort on behalf of the Law School in working with the alumni over these many years has resulted in numerous tangible benefits for the Law School, but even more importantly, in many intangible ways, including the great sense of loyalty held by many of these alumni, all of them the Dutchman's former students. The School has no better salesman. He and his wife Dorothy command the …

Taxation Of Income From Intangibles Of Multistate-Multinational Corporations, William D. Dexter

Vanderbilt Law Review

In determining whether income from intangible investments should be subject to general apportionment rules or assigned to the commercial domicile or elsewhere the challenge to the states currently is to ascertain the true facts surrounding large corporate investments in intangible properties. The distinctions in UDITPA between business and nonbusiness income mandate this kind of factual inquiry. It is questionable, however, whether this distinction should continue to be given any significant effect, since it lacks substance and leads to endless conflict between large multistate and multinational corporations and each state in which they do business. Furthermore, in determining the state income …

State Taxation Under The Commerce Clause: An Historical Perspective, Jerome R. Hellerstein

Vanderbilt Law Review

Although Congress has plenary power under the commerce clause to regulate state taxation of interstate commerce, that power remained virtually unexercised until 1959. As a consequence of the silence of Congress, the task of reconciling the competing interests of states, multistate businesses, and local businesses, and accommodating those interests to the needs of a national economy fell by default to the Supreme Court. The instrumentality available to the Court for dealing with the complex political, fiscal, and economic controversies inherent in state taxation of multistate business was the commerce clause (augmented by due process restrictions and,to a lesser extent, the …

Book Reviews, Ernest Van Den Haag, James F. Neal

Vanderbilt Law Review

Consensual Government "The Morality of Consent" by Alexander M. Bickel

Reviewed by Ernest van den Haag

Bickel wanted to make the scope of the law comprehensive enough to proclaim the norms that are consensually perceived to be necessary to social life, yet to let individuals and groups pursue their choices without being forced to conform altogether to majority views or being strapped into judicial strait jackets. His work, and the unifying theme of this posthumous collection of essays, very largely consisted of elaborations of his answer to the question: how can we define the province of constitutional interpretation so as …

"Solicitation" And "Delivery" Under Public Law 86-272: An Uncharted Course, Paul J. Hartman

Vanderbilt Law Review

In 1959, in response to pressure from multistate business and over the protest of state tax authorities and others, Congress passed Public Law 86-272 limiting the power of state and local governments to tax net income derived from interstate commerce.' The provisions of Public Law 86-272, briefly stated, prohibit state or local governments from imposing net income taxes on sellers of tangible personal property whose business activities in the state are limited to one or more of the following:. solicitation of orders for sales of tangible personal property by the seller or his own representative when the orders are sent …

Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan

Vanderbilt Law Review

In recent years significant technical advances have enabled large corporations to sell into states from great distances and with a minimum of contact in those states. Nevertheless, the states and their political subdivisions are confronted with the claims of corporations that jurisdictional barriers to corporate income taxes should be raised, that improved enforcement techniques should be prohibited, and that certain classes of income should be immunized completely from state taxation. These revolutionary technical advances have created both major tax administration problems and tax administration opportunities for the states. Some of the latter, however, remain unexploited. This article examines the ramifications …

Recent Cases, Walter S. Weems, Mary M. Schaffner, Ronald G. Harris

Vanderbilt Law Review

Constitutional Law-State and Local Tax-- Nondiscriminatory Ad Valorem Property Tax on Imports Stored in Warehouse Pending Sale Is Not Prohibited by Import-Export Clause

The framers of the Constitution enacted the import-export clause with the apparent intent that it remedy shortcomings of the Articles of Confederation and achieve specified national goals. Since the Articles of Confederation allowed individual states to regulate commerce as they saw fit, the seaboard stales, through whose ports goods in foreign commerce had to pass, were able to impose duties on imports destined for inland states. One reason for the import-export clause was to preserve harmony among …

The Constitutionality Of The Multistate Tax Compact, Robert M. White

Vanderbilt Law Review

It is now firmly established that states have the constitutional power to tax multistate businesses on net income reasonably attributable to activity within the taxing state. Within this legal frame-work, limited only by Public Law 86-272, the states have fashioned separate and diverse rules for the taxation of multistate corporations.'The recently formed Multistate Tax Compact provides an efficient alternative to both the present disarray of state statutes and possible federal regulation of interstate taxation. The principal purposes of the Compact are to establish uniform rules for determining state tax liabilities of multistate taxpayers, to eliminate ineffective tax administration and the …

Out-Of-State Collection Of State And Local Taxes, Robert A. Leflar

Vanderbilt Law Review

Validly due and payable state and local taxes often go unpaid because the absent tax debtor chooses not to pay voluntarily and has no assets from which the tax debt can be collected in the taxing state. He often has assets elsewhere, but they may be difficult for the tax creditor to discover and to reach.

Only a few years ago out-of-state assets could not be reached at all, nor could the tax debtor himself be reached except within the taxing state, in its own courts, and by its own legal processes. Formerly, no state would use its law or …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

1. Admiralty

Employer is liable as a Pro Hac Vice Owner for Negligence of an Employee Engaged in Services other than Stevedoring

Submersible Oil Storage Facility use in Connection with Off-Shore Drilling is Classifiable as a "Vessel" within Provisions of Jones Act and General Maritime Jurisdiction

Exclusive Remedy Provision of the Puerto Rico Workmen's Accident Compensation Act does not apply to a Puerto Rican Citizen Injured outside the Territory of Puerto Rico

Determination of Unseaworthiness caused by Character of a Person Aboard is Limited to Crew Members' Condition

2. Common Market

European Community Directive Requires that in the Event of …

Obtaining Personal Jurisdiction Over Alien Corporations--A Survey Of U.S. Practice, John D. Gleissner, David C. Veeneman, S. Rodgers Wheaton

Vanderbilt Journal of Transnational Law

With the increase in international trade, civil litigation between persons of different nationalities has become increasingly important. Today alien and foreign corporations are being brought before American courts to defend actions arising out of products liability, contract, and tort. There is considerable authority holding alien and foreign corporations amenable to jurisdiction on the basis of a single act or business transaction. The states themselves are affecting international trade since state law is chosen to determine the amenability of alien and foreign corporations to suit in diversity actions in federal court.

This survey presents a cross-section of recent cases and attempts …

Political Prisoners: The Law And Politics Of Protection, David P. Forsythe

Vanderbilt Journal of Transnational Law

In the fall of 1975 the United States, in a much publicized step at the United Nations, introduced an abortive resolution calling for world-wide amnesty for political prisoners. Admittedly, this draft resolution was withdrawn because of crippling amendments, and it may well be that this American initiative was launched more to deflect criticism to others than to help political prisoners. But it seems to be the case--at least from a Western perspective--that political prisoners are becoming a more salient subject in world affairs. The concept of political prisoners has existed for quite awhile. In the last decade and a half, …

Legal And Economic Incentives For Foreign Direct Investment In The Southeastern United States, Paul S. Dempsey

Vanderbilt Journal of Transnational Law

The United States of America may well be the most attractive area for investment in the entire world. Foreign investment, although failing to play a dominant role in the American economy, has nevertheless enjoyed a substantial and significant growth in recent years. This contemporary acceleration may be attributed to a number of factors, including, for example: (a) America's enormous pool of skilled and well educated labor; (b) the narrowing of the gap between the cost of United States and foreign labor; (c) the abundance of domestic energy and other raw materials; and (d) the relative docility of the United States …

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

A COMMENTARY ON THE FOREIGN INVESTMENT REVIEW ACT

By Graeme C. Hughes

Toronto: Carswell, Ltd., 1975. Pp. 214. $20.65.

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THE EXPORT TRADE: THE LAW AND PRACTICE OF INTERNATIONAL TRADE By Clive M. Schmitthoff

6th ed. London: Stevens & Sons,Ltd., 1975. Pp. 461. $28.75.

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FOREIGN DISINVESTMENT BY U.S. MULTINATIONAL CORPORATIONS: WITH EIGHT CASE STUDIES

By Roger L. Tourneden

New York: Praeger Publishers, 1975. Pp. 157. $15.00.

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THE GATT LEGAL SYSTEM AND WORLD TRADE DIPLOMACY

By Robert E. Hudec

New York: Praeger Publishers, 1975. Pp. 399, $25.00.

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INTERNATIONAL BUSINESS--GOVERNMENT COMMUNICATIONS

By Jack N. Behrman, J.J. Boddeayn, & Ashok …

Erosion Of Trade Union Power Through Multinational Enterprises?, Hans Gunter

Vanderbilt Journal of Transnational Law

The present article explores the effects of the operations and growth of multinational enterprises (MNEs) on power, role, and legitimation of the trade unions within the national industrial relations systems in the industrialized countries of Western Europe and North America. This study neglects the effects of MNEs on international union cooperation and labor solidarity, which are dealt with in other contributions to this issue. This focus reflects the author's thesis that the main trade union concern and strategy in the countries in question is the integration of MNEs into the existing national industrial relations setting, while the development of border-crossing, …

The Act Of State Doctrine: Alfred Dunhill Of London, Inc. V. Republic Of Cuba, John S. Williams

Vanderbilt Journal of Transnational Law

With its decision in Alfred Dunhill of London, Inc. v. Republic of Cuba, the Supreme Court has, for the third time in twelve years, rendered a significant if not landmark ruling on the act of state doctrine. Before 1964 the Court had not decided a case involving that doctrine for more than twenty years. During that intervening period many questions were raised in the learned writings on the subject, and the controversial decision, Bernstein v. N. V. Nederlandsche-Amerikaansche, etc., was decided by the Second Circuit Court of Appeals in New York.

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

AIR CHARTER REGULATION

By Jaap Kamp

New York: Praeger Publishers, 1976. Pp. 162. $16.50.

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ANATOMY OF INTERNATIONAL LAW

By J.G. Merrills

London: Sweet& Maxwell, 1976. Pp. 106. $7.55.

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AUSTRALIAN LAWYERS AND SOCIAL CHANGE

Edited by David Hambly & John Golding

Sydney: Law Book Company, Ltd., 1976. Pp. 392.$17.50.

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COLONIAL EMANCIPATION IN THE PACIFIC AND THE CARIBBEAN

By Arnold Leibowitz

New York: Praeger Publishers, 1976. Pp. 221.$20.00.

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THE DEVELOPING COMMON MARKET

By John Paxton

Boulder, Colorado: Westview Press, 1976. 3rd edition. Pp. 240. $25.00.

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ERSKINE MAY'S PARLIAMENTARY PRACTICE

Edited by Sir David Lidderdale

London: Butterworths, 1976. …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

1. Admiralty

State Port Authority Acting Incident to Maritime Carriage Subject to Admiralty Jurisdiction in Damage Suit

MARINE INSURANCE PROVIDING COVERAGE OF LOSSES "ARISING FROM OR OCCURRING FROM" SPECIFIED CONDITIONS DOES NOT COVER LOSSES OCCURRING AFTER PERIOD OF COVERAGE DUE TO CONDITIONS WHICH INITIALLY AROSE DURING THE PERIOD OF COVERAGE

FEDERAL COURT LACKS POWER UNDER SUITS IN ADMIRALTY ACT TO IMPOSE GOVERNMENTAL LIABILITY FOR HARM CAUSED BY FAILURE TO EXERCISE DISCRETIONARY FUNCTION

2. Alien's Rights

FAMILY RELATIONSHIP CAN BE SHOWN AS A MATTER OF FACT FOR IMMIGRATION PURPOSES WHERE APPLICABLE FOREIGN DOMESTIC LAW HOLDS MEANINGLESS THE CONCEPT OF LEGITIMACY

3. …

Recent Decisions, John J. Curry, Jr., Dan T. Carter, Melissa Gallivan, James A. Delanis

Vanderbilt Journal of Transnational Law

ANTITRUST--Import Restrictions--Import Ban Ordered as Equitable Relief for Violation of Section 7 of the Clayton Act Must Not Discriminate Against Foreign Producers or Reduce Competition

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European Communities--Restrictive Trade Practices--Patent Licensing Agreements that Restrict Competition between Member States Without Improving Production or Distribution or Promoting Technical or Economic Progress Violate Article 85

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JURISDICTION--CONTINENTAL SHELF--ABANDONED VESSEL SALVAGED FROM THE SURFACE OF THE UNITED STATES CONTINENTAL SHELF BEYOND TERRITORIAL WATERS IS NOT UNDER JURISDICTION OF UNITED STATES GOVERNMENT

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IMMIGRATION--A STATE MAY PROHIBIT THE EMPLOYMENT OF ILLEGAL ALIENS

The International Centre For Settlement Of Investment Disputes And Development Through The Multinational Corporation, C. F. Amerasinghe

Vanderbilt Journal of Transnational Law

The multinational corporation (MNC) as a significant phenomenon in development economics has probably come to stay. The problem for developing countries is how to harness the MNC's power for their own development, and at the same time, limit its all-too-available capacity and potential for unlimited exploitation and influence. Clearly, as pointed out by the Report of the Group of Eminent Persons, there remains much to be done substantively through the medium of the international convention and international organization, both to promote the role of the MNC in development and to control its operations in such a way as to ensure …

The Commodity Futures Trading Commission Act: Preemption As Public Policy, Philip F. Johnson

Vanderbilt Law Review

On October 23, 1974, President Ford signed into law P.L. 93-463, bearing the breathless title "Commodity Futures Trading Com-mission Act of 1974"' [hereinafter the CFTC Act]. The CFTC Act followed a series of hearings, beginning in the summer of 1973, held first by a subcommittee of the House Committee on Small Business and followed rapidly by the more traditional oversight committees of the Congress-the House Agriculture Committee and the Senate Agriculture and Forestry Committee.' The result was a major over-haul of the Commodity Exchange Act, which had governed the commodity futures markets since 1922. More significantly, however,the Act has become …

Special Project, Kenneth Harmon, Barbara Moss, W. Patrick Mulloy, Ii, Robert H. Brownlee, Walter T. Eccard, Michael D. Kelly, Timothy C. Maguire, Richard M. Pitt, Stephen K. Rush, Robert D. Tuke, Richard C. Stark Special Project Editor

Vanderbilt Law Review

The One Hundred and First Justice: An Analysis of the Opinions of Justice John Paul Stevens, Sitting as Judge on the Seventh Circuit Court of Appeals

This article will examine the opinions written by Mr. Justice Stevens while he served on the Court of Appeals for the Seventh Circuit. The areas examined are constitutional, antitrust, labor, securities, federal tax, administrative, and federal jurisdictional law. This article also will seek to reach some conclusions on Stevens' position in the several areas while he served on the Seventh Circuit and to suggest the factors he may consider important in deciding cases in …

Judicial Policy-Making And Information Flow To The Supreme Court, Charles M. Lamb

Vanderbilt Law Review

This article is intended as an exploratory step toward filling the gap in the literature by synthesizing the fragmentary knowledge relating to judicial information flow. It attempts to advance the dialogue initiated by Professors Miller and Barron by providing a number of components necessary for an adequate model; it seeks also to suggest additional considerations necessary for a more useful model and thus for a continuing systematic inquiry into the information flow process. Results of the Miller-Barron article supply the background for the work reported here. Times, Roe, and Doe and the Miller-Barron findings are considered in the first two …

Front Pay--Prophylactic Relief Under Title Vii Of The Civil Rights Act Of 1964, Gregg N. Grimsley

Vanderbilt Law Review

This note will attempt to analyze the front pay award as it must exist within the general framework of section 706(g). After first defining the nature of the front pay award, this note will examine the interrelationship between back pay and the rightful place theory that creates the need for prospective relief. Next, the award shall be analyzed in light of both the legislative history of section 706(g)and the National Labor Relations Act, from which section 706(g) is copied. Finally, the cases that have addressed the issue shall be analyzed and the problems that will arise in the computation of …

Mass Immunization Cases: Drug Manufacturers'liability For Failure To Warn, Mary E. Mann

Vanderbilt Law Review

In recent years, the manufacturers of polio' vaccines, administered in mass immunization programs at public health clinics, have been beseiged with a flurry of cases in which they have been held liable for failing adequately to warn of the dangers inherent in the use of an otherwise pure, unadulterated drug. As a result of the relatively large judgments awarded in these cases and the almost insurmountable practical problems of preventing further liability, drug manufacturers have ceased, or are threatening to cease, production of these essential, life-saving vaccines. Consequently, these recoveries threaten the effectiveness of the nation's preventative health care programs …

Recent Cases, Susan E. Dominick, Robert D. Butters, Walter T. Eccard

Vanderbilt Law Review

The first amendment guarantee of free exercise of religion, although couched in absolute terms, has never been considered an absolute right. The first significant free exercise case, Reynolds v.United States,' upheld the conviction of a Mormon polygamist who claimed a religious exemption from the bigamy laws on the basis of the first amendment. The Court held that while Congress was left powerless to legislate in matters of mere opinion, it was nonetheless" left free to reach actions which were in violation of social duties or subversive of good order."'

Susan E. Dominick

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The instant decision appears to be the …

The Transition From Private To Public Control In The Venezuelan Petroleum Industry, Felix P. Rossi-Guerrero

Vanderbilt Journal of Transnational Law

Oil was discovered in Venezuela in 1914. The Zumaque No. 1 well on eastern Lake Maracaibo was Venezuela's first commercial discovery. The beginning of the First World War, however, delayed exploration and it was not until 1922 that a well being drilled in La Rosa, in the state of Zulia, blew out of control sending oil 200 feet into the air and spreading oil all around at a rate of some 100,000 barrels daily for nine days. The world took notice of Los Barrosos No. 2, and the Bolivar Coastal Field--one of the three or four largest oil fields in …

New Directions In The Search For And Development Of Petroleum Resources In The Developing Countries, Hasan S. Zakariya

Vanderbilt Journal of Transnational Law

The developing countries have several things in common. They share, to a large extent, similar political and socio-economic backgrounds, strive to overcome similar problems, and aspire to achieve the same goals of social progress and economic welfare. Hence, the importance of coordination of their efforts towards their common objectives can hardly be overemphasized.

In order to avoid the mistakes of the past and emulate the positive gains of the present, the developing countries, in searching for and developing their petroleum resources, can and must learn a great deal from each other. The experience of some of them has been long, …

The Steel Products Decision: An Inquiry Into The Treatment Of The Value-Added Tax Under The Countervailing Duty Law, Charles L. Chambers

Vanderbilt Journal of Transnational Law

It is not often that one small clause in a tariff act becomes a major issue between domestic producers and the firms which import competitive foreign goods, a major issue in trade talks between the United States and the European Community, and a bone of contention between the Congress and the Executive Branch. Yet, section 303 of the Tariff Act of 1930 has done just that and no solution to the issues it has raised is in sight...

Section 303 of the Tariff Act of 1930 is simple enough on its face. It imposes a countervailing duty on any goods …