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: Mentor And Friend, Jerome B. Libin

Michigan Law Review

A Tribute to L. Hart Wright

L. Hart Wright, Allan F. Smith

Michigan Law Review

A Tribute to L. Hart Wright

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 …

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

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 -- 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 …

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 …

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 …

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, …

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.

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 …

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, Harold Marsh Jr.

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 …

Frank R. Kennedy, George Brody

Michigan Law Review

A tribute to Frank R. Kennedy

Frank R. Kennedy, Vern Countryman

Michigan Law Review

A tribute to Frank R. Kennedy

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 …

Using The Federal Tort Claims Act To Remedy Property Damage Following Customs Service Seizures, Richard F. Neidhardt

University of Michigan Journal of Law Reform

Part I of this Note explains the general application of the FTCA to tort claims asserted against the federal government. Part II demonstrates the inadequacy of current judicial arguments regarding the adjudication of detention-related property damage claims under section 2680(c). Part III presents the. policy considerations behind the FTCA and concludes that those considerations allow courts to interpret the Act to cover detention-related property damage claims.

Refining The Lawmaking Function Of The Supreme Court, Frederick Schauer

University of Michigan Journal of Law Reform

In this Article, I will address this second type of lawmaking. I want to explore the ways in which the Supreme Court, in its opinions, does and can guide the conduct of lower courts, legislatures, government agencies, government employees, and the public at large. Each of these groups, and others, is likely at times to have some direct need to know what the law is. And to the extent that part of our law is set forth in the opinions of the Supreme Court, this aspect of the craft of lawmaking should not be ignored. Although it is common in …

Inequality In Marital Liabilities: The Need For Equal Protection When Modifying The Necessaries Doctrine, Debra S. Betteridge

University of Michigan Journal of Law Reform

This Note contends that the "primary/secondary" modification is unconstitutional because it ignores the husband's equal protection rights while unlawfully stigmatizing women as dependent. Part I discusses how the growing independence of women has led courts to modify the common law doctrine. Part II develops the test that the Supreme Court would apply in judging the constitutionality of any modification of the doctrine. Part III applies this test to the "primary/secondary" modification and concludes that the modification is unconstitutional and, therefore, not a legitimate reformation of the common law necessaries doctrine.

Notice To Class Members Under The Fair Labor Standards Act Representative Action Provision, Thomas Ashby

University of Michigan Journal of Law Reform

Federal courts currently apply different standards concerning the permissibility of notice. Although the Ninth Circuit forbids notice and the Seventh Circuit grants plaintiffs a right to send notice, the Second Circuit permits notice only in appropriate cases. This Note advocates that plaintiffs in FLSA and ADEA actions should be allowed to notify potential class members in appropriate cases. Part I analyzes inherent court powers, statutes, legislative history, and federal policies relating to notice. It concludes that enactment of FLSA and ADEA remedies did not alter the inherent power of federal courts to permit or prohibit notice. On the contrary, only …

Developing A Victims' Suit For Injuries Caused By A Compulsorily Released Prisoner, Leonard M. Niehoff

University of Michigan Journal of Law Reform

This Note advocates the development of a tort remedy for victims injured by a compulsorily released prisoner. This remedy would be based on existing tort theory permitting suits against third parties whose negligence causes or facilitates a criminal act. The victim would bring suit against both the state and third parties who aided in the criminal release determination . To support his claim, the victim would allege: (1) that state officials negligently selected the offending inmate for early release; and (2) that the state negligently maintained the unconstitutional prison conditions which precipitated the release.

Part I of this Note discusses …

Recognizing A Constitutional Right Of Media Access To Evidentiary Recordings In Criminal Trials, Teri G. Rasmussen

University of Michigan Journal of Law Reform

This Note advocates recognition of a constitutional right of press access to evidentiary recordings in criminal trials. It proposes methods for accommodating the competing rights of the news media to have access to evidentiary recordings used in criminal trials and the right of criminal defendants to a fair trial. Part I examines the source of controversy and sets forth the limitations inherent in the current common law presumption of press access to judicial records. Part II disusses the underlying values that require recognition of the constitutional right and suggests that such a right can be accommodated with a defendant's right …

Limiting The Use Of The Rico Act As A Defense To Hostile Corporate Takeovers, Mary Ann Lesniak

University of Michigan Journal of Law Reform

This Note argues that RICO could be a legitimate defense to a hostile corporate takeover pursuant to a cash tender off er if shareholders who retain stock will be harmed by the takeover. Part I of this Note examines the general background of the RICO Act. Part II applies the Act to a hostile cash tender offer and examines each element of a civil RICO action. Part III advocates the use of RICO's injury requirement to limit this application of the Act and analyzes the potential injuries to shareholders and management during a hostile cash tender offer. This limitation upon …