Law Commons^™

A Tribute To L. Hart Wright From A Friend And Former Student, Warren Elliott

Michigan Law Review

A Tribute to L. Hart Wright

L. Hart Wright, Robben W. Fleming

Michigan Law Review

A Tribute to L. Hart Wright

L. Hart Wright, Sally Katzen

Michigan Law Review

A Tribute to L. Hart Wright

L. Hart Wright: Mentor And Friend, Jerome B. Libin

Michigan Law Review

A Tribute to L. Hart Wright

L. Hart Wright -- Bibliography, Elizabeth Gaspar Brown

Michigan Law Review

A Bibliography of L. Hart Wright

Personal, Living Or Family Matters And The Value Added Tax, L. Hart Wright

Michigan Law Review

No tax is ever implemented in a manner which is perfectly responsive to the logical implications of its basic purpose. VAT is no exception.

Those who foster this tax basically intend that ultimate tax incidence be suffered only by individuals and then only in the degree to which they dip into society's pool of consumer-type goods and services. But their implementing legislation is always designed to fall short of reaching all consumer-type goods and services. Ullman's proposed Tax Restructuring Act of 1979 would have been no exception. Under it, a substantial proportion of all such benefits actually would have been …

An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White

Michigan Law Review

My aim in this essay is to explore the foundations of the tax benefit notion. My strategy is simple, but it is probably best to state it explicitly at the outset. I begin with a straightforward and uncontroversial example of the application of the "inclusionary aspect" of the tax benefit rule. Using it as a paradigm, I try to discern why the law deems it appropriate to increase a taxpayer's taxable income. Next I examine the account of the tax benefit rule given by the Supreme Court in Hillsboro to see if it is consistent with the paradigm. I conclude …

Inadvertent Disclosure Of Documents Subject To Attorney-Client Privilege, Michigan Law Review

Michigan Law Review

This Note evaluates these judicial approaches to inadvertent disclosure in the context of document productions. Part I briefly reviews the purposes of the attorney-client privilege and argues that any test of waiver should be based on the client's intent to maintain confidentiality. Part II examines the traditional approach to waiver and rejects the rationales which support it. Part III concludes that a test based on the sufficiency of precautions taken against disclosure, rather than a test based on the intervention of an outside force, best reflects a client's intent. Part IV examines various factors that might be included in the …

Irs Denials Of Charitable Status: A Social Welfare Organization Problem, Michigan Law Review

Michigan Law Review

This Note argues that the courts and the Service should recognize social welfare organizations as charitable and, consequently, contributions to such organizations should be tax deductible. Part I describes the Service's position and sets forth the statutory arguments supporting it. Part II raises two objections to the Service's position: (1) the distinction between social welfare organizations and charitable organizations lacks an adequate statutory justification, and (2) this distinction produces unpredictable and arbitrary results. Part III proposes that all social welfare organizations be accorded charitable status under subsection 50l(c)(3). This proposal would eliminate the arbitrary results now reached by the Service, …

The Internal Revenue Service's "Hart Wright Method", Mortimer Caplin

Michigan Law Review

A Tribute to L. Hart Wright

L. Hart Wright, Allan F. Smith

Michigan Law Review

A Tribute to L. Hart Wright

Purchaser's Depreciation Rights In Property Subject To A Lease, Michigan Law Review

Michigan Law Review

This Note argues that the purchase of property subject to a lease may produce several types of depreciable interests. Part I of the Note examines the requirements for depreciability and the role that depreciation plays in tax law. It concludes that even where the method set out by Congress also accommodates other goals, depreciation primarily provides a way to recover costs during a depreciable asset's income-producing life. Part II applies these principles to the task of determining whether improvements - for example, buildings on the property subject to the lease - are depreciable in the purchaser's hands. It concludes that …

Dissenting Opinions By Supreme Court Justices In Federal Income Tax Controversies, Walter J. Blum

Michigan Law Review

What is to be learned from this review of the various analyses offered in dissenting tax opinions over the past five terms of the Supreme Court? When the Court has decisively interpreted narrow or technical language in the statute, dissenters all too often indulge in lengthy analyses that can only serve to create further confusion. Only when the Court focuses on a judicially made rule or an issue with constitutional implications is a broader dissent appropriate. If dissenters generally adhered to the guidelines set forth at the outset of this Article the tax world would, I believe, be at least …

The Supreme Court's Misconstruction Of A Procedural Statute--A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn

Michigan Law Review

Before addressing the lessons to be derived from Badaracco, it is necessary to make good on the author's claim that it can be demonstrated to the satisfaction of a reasonably skeptical reader that the Court's decision was patently wrong and resulted from a poor technique of statutory construction. This is a heavy burden, especially since the decision was reached by an overwhelming majority of the Court and since two courts of appeals and at least one student law review note reached the same result. The reader must judge whether the author succeeds in satisfying it. This Article will first …

Tax Treatment Of Prepublication Expenses Of Authors And Publishers, Michigan Law Review

Michigan Law Review

This Note analyzes the tax treatment of prepublication costs. Part I presents the analytic framework of the business expense/ capital expenditure distinction and searches for practical, income- reflecting criteria that achieve theoretically correct results. Part II covers the historic treatment of prepublication expenditures, concluding that neither the courts nor the Internal Revenue Service (IRS) have been consistent in their approach and that both have largely ignored the income-reflecting goals outlined in Part I. Part III applies the income-reflecting approach in order to develop a principled method of examining the tax consequences of various prepublication expenses.

Vol. 32, No. 11, November 30, 1983, University Of Michigan Law School

Res Gestae

•You Must Be Jocking •''Stolen'' Computer Returns Repaired •Pepe Turns Magistrate •Restrain the Profs •Notices •Law School Student Senate Special Election Candidates •Mr. Smith Goes To Hollywood •Law in the Raw

Vol. 32, No. 10, November 16, 1983, University Of Michigan Law School

Res Gestae

•Senate Clears Cassin, Sets Up Election •Leak Measure Plugs Free Speech •Calendar of Election Events •Reject Those Offers •Lab Payment Fee Sinful and Tyrannical •Ramsay's Big Chill Gets Deep Freeze •Notices •Zen and the Art of Highlighting •Law in the Raw

Vol. 32, No. 9, November 9, 1983, University Of Michigan Law School

Res Gestae

•Perceived Conflict of Interest Jeopardizes Future of Clinic •Roy Seeks Profit for Law School •Cassin, Radin, Sharp Ousted •Ejected 'Street Person' Sues for $16 Million •Notices •Embrace Your Profession, Sue the Bastards •Driving Drunk •Equalize Case Club Workload •Reader Questions Faculty Story •Letters Protest Invasion •Profs Doubt Legality of Grenada Invasion •WLSA Seeks Input on Possible New Course •Big Chill Trivializes Loss of Hope •3L Party: Max Face time •On Contests, Coke and the Internal Revenue Code •Law in the Raw

Frank R. Kennedy, Harold Marsh Jr.

Michigan Law Review

A tribute to Frank R. Kennedy

Frank R. Kennedy, Vern Countryman

Michigan Law Review

A tribute to Frank R. Kennedy

Handgun Prohibition And The Original Meaning Of The Second Amendment, Don B. Kates Jr.

Michigan Law Review

One of the purposes of this Article will be to sketch out at least some of the very substantial limitations on the right of individuals to keep and bear arms suggested by the historical evidence. First, however, the controversy between the individual right and the exclusively state's right views must be resolved. The evidence to be examined must include: the literal language of the second amendment; the history of its proposal and ratification; the philosophical and historical background that gave rise to the Founders' belief in "the necessity of an armed populace to effect popular sovereignty"; and the contemporary understanding …

In Re Radical Interpretations Of American Law: The Relation Of Law And History, A. E. Keir Nash

Michigan Law Review

This Article centers instead upon assessing two types of legal analysis - non-Marxist radical interpretation and "non-reductionist" Marxist theory - which, despite conspicuous differences, share the belief that understanding the American historical experience is a prerequisite to understanding American law. Both approaches also share two other important convictions. One is that a "consensual" or "liberal pluralist" version of American history has little explanatory validity, at least in regard to such major problems as the political and legal breakdown represented by the Civil War, and the law's role in American economic development. They also agree that historical explanations which downplay discussion …

Frank R. Kennedy, George Brody

Michigan Law Review

A tribute to Frank R. Kennedy

Frank R. Kennedy, James J. White

Articles

In an academic world thickly populated with persons of unlimited ego but of limited scholarly output, Frank Kennedy stands out as a remarkable exception. On the one hand he is the author of scholarly writings too numerous to recount; on the other he is a man of deep humility. A reader or listener soon learns he has strong views which he states with power and precision. Yet his humility is such that he will listen patiently to the most idiotic view of a colleague or student and will kindly help them find their way.

Frank R. Kennedy, Lawrence K. Snider

Michigan Law Review

A tribute to Frank R. Kennedy

Statutes Of Limitations And Defendant Class Actions, Michigan Law Review

Michigan Law Review

This Note argues that in defendant class actions the statute of limitations should be tolled as to all named and absent class members upon informal notice given by the plaintiff at the beginning of the suit. Part I examines the purposes of statutes of limitations and class actions, and the manner in which these purposes were reconciled in American Pipe. It concludes that American Pipe requires the creation of a tolling doctrine that promotes both the fair notice policy that underlies statutes of limitations and the concern for litigative economy that underlies rule 23 class actions. Part II then …

The Burden Of Proof In Double Jeopardy Claims, Michigan Law Review

Michigan Law Review

This Note argues that once the defendant raises a nonfrivolous double jeopardy claim that turns on a question of fact, the government should have the burden of proving that the two crimes charged are actually different. Part I traces the development of the law and the major factors behind recent federal court scrutiny of the traditional rule. Part II argues that constitutional considerations require courts to shift the burden of proof to the government, not only when practical considerations suggest the shift, but in all cases turning on questions of fact. Finally, Part III reconciles this allocation with the well-established …

Vol. 32, No. 8, October 26, 1983, University Of Michigan Law School

Res Gestae

•Faculty Finds Right Stuff in Krier and White •Security Tightened; I.D.s Checked •Dunn Reviews BLSA Activities •Law Review Staff Eats, Listens •BLSA President Reveals Student Role in Recruiting •Notices •Security Guards Must Cool Out •Computer Criminals Exploit Anonymity •Crossword •Byrd, Davis, Monk & Coltrane: Hiring? •Pros, (Ex)Cons of Law School •Law in the Raw

Vol. 32, No. 7, October 19, 1983, University Of Michigan Law School

Res Gestae

•Professors Experiment With Small Sections; Upperclass Burned •Vandals Deface LGLS Board •ELS Advice: Exploit Environment •Babes in Toyland •Amendment Would Prohibit Discrimination Against Gays •Notices •Setting Up the Passing Defense •Law in the Raw

Vol. 32, No. 6, October 12, 1983, University Of Michigan Law School

Res Gestae

•Marxist Lectures at Michigan Law •Flyback Abuse Draws Attention •Family Law Group Starts Bucket Drive •1-L's Assume Senate Role, Gargoyle Nixed •Notices •Computer Innovations Expand Copyright Law •Terminal •Group Seeks Diverse Faculty •RG Sold Out •WLSA Programs Attempt to Make Life Safer •Ask Firms About SFF Match Funds •Summer Starters Not Genetically Inferior •A Survival Guide For First-Years •Law in the Raw