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Due process

Journal

Vanderbilt Law Review

1966

Articles 1 - 2 of 2

Full-Text Articles in Law

Federal Double Jeopardy Policy, Jay A. Sigler Mar 1966

Federal Double Jeopardy Policy, Jay A. Sigler

Vanderbilt Law Review

The fifth amendment provision against double jeopardy is one of the basic protections afforded defendants by the United States Constitution. Its roots are found in early common law,' and the policies which it represents have been gradually defined by federal courts to meet various situations of inequality in the position of a criminal defendant confronted by federal prosecuting attorneys. Presently the double jeopardy provision is not incorporated by the fourteenth amendment as a restriction upon state action, but this condition may not prevail much longer. Should double jeopardy become incorporated into the "due process" clause of the fourteenth amendment, states …


Legislation, Law Review Staff Mar 1966

Legislation, Law Review Staff

Vanderbilt Law Review

An examination of the current status of state net income taxation on interstate business logically begins with the decision in Northwestern Portland Cement Co. v. Minnesota and its companion case Williams v. Stockham Valves & Fitting, Inc.' There the United States Supreme Court held that an apportioned, nondiscriminatory excise tax imposed by a state on the net income of a foreign corporation does not violate either the due process clause or the commerce clause of the federal constitution, even though the income is derived solely from interstate commerce. Mr. Justice Frankfurter, dissenting, warned that increased burdens of bookkeeping necessary to …