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Withholding Taxes On Wage Dividends For Pre-Bankruptcy Wages Assigned To Fourth Priority In Distribution Of Bankrupt's Estate-In Re Connecticut Motor Lines, Inc., Michigan Law Review Apr 1965

Withholding Taxes On Wage Dividends For Pre-Bankruptcy Wages Assigned To Fourth Priority In Distribution Of Bankrupt's Estate-In Re Connecticut Motor Lines, Inc., Michigan Law Review

Michigan Law Review

Among claims against a bankrupt estate were those for unpaid wages and vacation pay earned within three months of the bankruptcy of the employer. The referee ordered distribution of the amount of the claims, assigning them second priority, but he refused to authorize deduction of income withholding tax and social security taxes from these payments as requested by the Government. The district court reversed, holding the trustee in bankruptcy liable for the taxes as a first priority administrative expense. On appeal, held, reversed. Taxes based on wage claims accruing prior to bankruptcy but paid during bankruptcy are section 64a(4) …


Abstracts, Mary Jane Plumer Dec 1945

Abstracts, Mary Jane Plumer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.


Abstracts, Mary Jane Plumer Oct 1945

Abstracts, Mary Jane Plumer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.


Abstracts, Mary Jane Plumer Jun 1945

Abstracts, Mary Jane Plumer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.


Abstracts, Katharine Loomis Apr 1945

Abstracts, Katharine Loomis

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.


Abstracts, Mary Jane Plumer Oct 1944

Abstracts, Mary Jane Plumer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.


Abstracts, Mary Jane Plumer Aug 1944

Abstracts, Mary Jane Plumer

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.


Abstracts Of Recent Decisions, Benjamin M. Quigg, Jr. Dec 1943

Abstracts Of Recent Decisions, Benjamin M. Quigg, Jr.

Michigan Law Review

The abstracts consist merely of summaries of the facts and holdings of recent cases and are distinguished from the notes by the absence of discussion.


Legal Institute, Michigan Law Review May 1939

Legal Institute, Michigan Law Review

Michigan Law Review

A legal institute for practicing lawyers will be held at the Law School of the University of Michigan on June 22 to 24. The student dormitories in the classic Law Quadrangle will be open to those attending the Institute. Subjects to be discussed will include Taxation, Labor Law, and Wills and Trusts. Members of the law faculty and several practicing lawyers specializing in the topics to be considered will be the lecturers.


Recent Important Decisions Apr 1916

Recent Important Decisions

Michigan Law Review

A collection of recent important court decisions.


Recent Important Decisions Feb 1916

Recent Important Decisions

Michigan Law Review

A collection of recent important court decisions.


Recent Important Decisions Nov 1913

Recent Important Decisions

Michigan Law Review

A collection of recent important court decisions.


Recent Important Decisions, Michigan Law Review Nov 1912

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Animals--Abuse--Malice Toward the Owner; Assault and Battery--Apparent Ability; Bankruptcy--marshaling Assets of Partnership and of Constituent Firm; Banks and Banking--Checks--Fictitious Payee; Bills and Notes--Bona Fide Holder; Carrier--duty to Protect Passengers; Constitutional law--Division of Powers--Infringement on Executive; Constitutional law--Eminent Domain--Supersedure of Ordinance of 1787; Constitutional law--Special Legislation--Automobiles; Corporations--Issue of Stock--Corporation of Two States; Courts--Jurisdiction--Damage to Real Property Without the State--Negligence; Damage--Personal Injuries Contributing to Disease; Deeds--Assignment o fright of Entry Between Heirs; Deeds--Restrictive Covenant--"building" Defined; Equity--Infringement of Trade Marks--"Clean Hands"--Husband and Wife--Estate by Entirety--Conveyance of Husband's Interest; Judgment--Effect of the Transcript of a Justice's Judgement Filed in the District Court; Judgment--Estoppel--Homestead; Marriage--What …


Recent Important Decisions, Michigan Law Review Jun 1912

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Agency--Fiduciary Relation--Right of Principal to Agent's Acquisitions--Patents for Agent's Inventions; Bankruptcy--Insurance Policies as Assets; Carriers--Duty Toward Alighting Passenger; Commerce--Conflicting State and Federal Regulation; Constitutional law--Restrictive Labor Laws for Women; Contributory Negligence--Children; Conveyancing--Covenants--Construction of "Business" in Restrictive Covenant; corporations--Director's Meetings--Effect of Surprise, Trick, or Fraud in Securing a Quorum; Corporations--Eleemosynary--Liability of Educational Institution for Torts; Corporations--Fraudulent Organization--Corporation a Nullity; Criminal Law--Wife Abandonment--Proper Venue; Damages--Breach of Contract--Value of Unmatured Crops; Damages--Master and Servant--Wrongful Discharge of Servant; Dedication--requisites, Sufficiency and Acceptance; Deeds--Rule in Shelley's Case; Equity--Temporary Injunction--Function and Effect; Garnishment--Possession of Garnishee--Safety Deposit Box; Husband and Wife--Power of Wife to Dispose of Her …


Recent Important Decisions, Michigan Law Review May 1912

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Bankruptcy--Actos of Bankruptcy--Partnership Preferences; Bankruptcy--constitutional Protection Afforded by the Fourth and Fifth Amendments to the Constitution; Bankruptcy--Interest--When Payable After Date of Filing Petition and up to date of Payment; Banks and Banking--Payment of Check to Wrong Person--Estoppel; Bills and Notes--Construction of Instrument--Negotiable Notes; bills and Notes--Indorsers--Notice of Dishonor by Telephone--Sufficiency; constitutional Law--Due Process of Law--Criminal Insane; electricity--Interfering Currents; Equity--Injunction Against Unfair Competition; Fishery--In Gross or Appurtenant; Homestead--Abandonment--Removal From State; Insanity--Court Cannot Interfere if Defendant has Refused to Set it up as a Defense at the Trial; Insurance--Foreign Insurance Companies--Liability on Losses Occurring After Dissolution; Libel and Slander--Qualified Privilege--Priest and Congregation; …


Recent Important Decisions, Michigan Law Review Nov 1911

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Adverse Possession--Actual Possession--Occupation of Part; Banks and Banking--Payment of Deposits on Forged Checks--Liability--Affirmative Defense; Banks and Banking--Payment of Check--Forged Indorsements; Cancellation of Instrument for Want of Consideration--Stauts Quo; Charities--Charitable Gift--Validity; Commerce--Interstate Commerce--Continuous Shipment--Violation of Elkins Act; Constitutional Law--Power of Judicial Department--Infringement on Executive; Conversion--Return of Goods as Defense; Conveyancing--Grantee's Name Left Blank; Courts--State Courts--Jurisdiction over National Banks; Criminal Law--Harmless Error in Admission of Evidence; Equity--Subrogation of Mortgagor to Rights of Mortgagee; Evidence--Admissibility of Statements in Corroboration of Testimony of Discredited Witness; Evidence--Other Offenses as Evidence of Offense Charged; Fixtures--Between Vendor of Chattel and Mortgagee of Land; Husband and Wife--Action Against …


Recent Important Decisions, Michigal Law Review Feb 1910

Recent Important Decisions, Michigal Law Review

Michigan Law Review

Appeal and Error--Attorney's Interest in Case on Appeal--Contingent Fee; Bankruptcy--discharge--subsequent Action for Fraud; Bills and Notes--Usury No Defense Against a bona Fide Holder--Construction of Negotiable Instruments Statute; Boundaries--Street, Terminus A Quo; Carriers--Hepbern Act--State and Federal Courts--Phrase "Caused by It"; Chattel Mortgages--Payment without Notice of Assignment--Construction of a Mortgage Provision; Constitutional Law--Equal Protection of Laws--Statute Requiring Screens on Cars Operated by Corporations; Constitutional Law--Equal Protection of the Laws--Class Legislation; Contracts--No Recovery Under an Entire Illegal Contract; Contracts--Validity of Contract in Contemplation of Divorce; Courts--Federal Courts--authority of Decision of State Courts--"Telegraph"; Covenants--Breach of that Against Incumbrances; Elections--Ballots--Indication of Choice by Voter; Evidence--Facts …


Recent Important Decisions, Michigan Law Review Dec 1909

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Actions--Moot Questions Not Decided; Automobiles--Dangerous Machines--Liability of Owners for Misuse; Bankruptcy--Debts Discharged--Fraud--Election of Remedies; Bankruptcy--Jurisdiction of Court--Property in Other Districts; Bills and Notes--fictitious or Non-Existing Indorsee--Knowledge of Indorser; Bills and Notes--Notice of Dishonor--Effect of Constructive Waiver; Carriers--Injuries to Passengers--Riding on Platform--Question for Jury; Chattel Mortgages--Bill of Sale and a Lease Constituting a Mortgage--Question of Law; Constitutional Law--employer's Liability Act--Right to Sue in State Court; constitutional Law--Police Power--Trade Marks--Reuse of Original Packages; Deeds--Date--Presumption as to Time of Delivery; Deeds--Effect of an Assignment Indorsed Thereon; Divorce--Allowance of Temporary Alimony; Elections--Use of voting Machines--Unconstitutional; Evidence--Judicial Notice that Voltaire's Works are not Immoral or …


Recent Important Decisions, Michigan Law Review Jan 1909

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Adjoining Landowners--Excavations--"Contiguous" Structures; Aliens--Naturalization--Persons of Japanese Race--"White Persons"; Bankruptcy--Suit by Trustee--Recovery of Property Transferred by Bankrupt; Carriers--Duty to Person Riding on Engine; Carriers--Through Contract--Liability of Connecting Carriers; Color of Title as Extending Possession of Adverse Claimant--Deed to Claimant's Vendor; Constitutional Law--Due Process of Law--White and Negro Pupils; Constitutional Law--Interstate Commerce--Power of Congress to Regulate; Constitutional Law--Secret Societies--Unauthorized Wearing of Badges; Conversion--Time of Conversion--Pledges--Assertion of Title; Corporations--Stockholder's Liability--Enforcement in Other States; Damages--For Interference with Employment--Mental Suffering an Element; Dedication--Acceptance--Ordinance Fixing Grade; Deed--Acknowledgement Taken by Officer and Stockholder of Corporation Grantor; Deeds--Building Restriction--"Front Property Line" of Corner Lot; Deeds--Restrictive Covenant--Electric Light Station …


Recent Important Decisions, Michigan Law Review Nov 1908

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Bankruptcy--Jurisdiction--Appointment of Referee; Carriers--Liability for Baggage--Proximate Cause; Constitutional Law--Impairing Obligation of Contract; Constitutional Law--Police Power--Regulation of Liquor Traffic; Contract of Sale--Written Contract--Alteration by Parol; Corporations--Existence Apart from Stockholders--Corporation Composed of Negroes Not a "Colored" Person; Corporations--Transfer of Shares--Bona Fide Purchasers--Estoppel; Damages--Measure for Wrongful Levy and Detention; Deeds--Distinguished from Wills--Power of Disposition Reserved; Deeds--Reservation of Right of Action for Damages--Liability of Subsequent Vendee; Descent and Distribution--Murderer's Right to Take His Statutory Share of His Victim's Estate; Divorce--Abandonment--Insanity of Deserting Spouse; Easements--Construction--Automobiles as Carriages; Elections--Irregularities in Ballots; Evidence--Admissions of a Trustee Against the Cestui Que Trust; Evidence--Judicial Notice of Foreign Law; Homestead--Mortgage …


Recent Important Decisions, Michigan Law Review Jun 1908

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Acknowledgement--Persons Entitled to Take--Officer and Stock-Holder of Corporation; Agency--Brokers--contract of Employment--Middleman--When Commissions are Earned; Bankruptcy--Discharge--Vacation; Bankruptcy--Jurisdiction--Summary Proceeding; Bills and Notes--Liability of Infant on note Given for Necessaries--Misrepresentation of Age; Carriers--Passenger's Signature to Excursion Ticket; Constitutional Law--Eleventh Amendment--Jurisdiction of Federal Circuit Court--Penalty for Disobeying Rate Legislation; Constitutional Law--State Taxation--Property in Transit; Corporations--Franchise and License Distinguished; Damages--Liquidated Damages--Discounts; Death by Wrongful Act--Statute--Construction--Death Outside the State--Right to Sue; Deeds--Adverse Possession--Color of Title; Evidence--Admissions in Pleadings; Evidence--Best Evidence; Evidence--Works on History as Evidence; Extortion--Indictment--Sufficiency; Imprisonment for Debt--Solitary Confinement; Injunction--Scope of Order Restraining Strike; Insane Persons--Conveyances--Avoidance--Ejectment; Insurance--Rescission of Contract--Action for--Interest of Beneficiaries; Interstate Commerce--Regulation of, …


Recent Important Decisions, Michigan Law Review Mar 1908

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Bankruptcy--Assignment--Validity--Possession of Res.; Carriers--Assaults by Employees on Passengers; Constitutional Law--Judicial Powers--Legislative Action of City Council Not Enjoined; Constitutional Law--Privileges and Immunities; Constitutional Law--Taxation of Imports; Contracts--Accord and Satisfaction--Consideration; Corporations--Liability of Bondholders on "Bonus Stock"; Covenants--Creation by Acceptance of Deed Poll; Criminal Law--Habeas Corpus--Want of Jurisdiction; Damages--For Wrongful Cutting of Timber--Value of the Manufactured Lumber; Evidence--Admissions of a Tenant in Common; Evidence--Effect of Plaintiff's Refusal to Submit to Physical Examination; Equity--Laches; foreign Corporations--What Constitutes "doing Business" in the State--Restrictions on State in Case of Interstate Commerce; Injunction--Suspension of Operative Force Pending Appeal; Judgment--conclusiveness--Matters Concluded; Judgment--foreign Judgment--Enforcement; Landlord and Tenant--Trade Fixtures--Right of …


Recent Important Decisions, Michigan Law Review Dec 1907

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Agency--Evidence of Performance--right to Compensation--Acting for both Parties; Assignment for Benefit of Creditors--Marshaling Assets; Bonds--Bona Fide Purchasers--Mandamus--Redemption of Bonds; Carriers--may, as Lessors, Contract for Total Exemption from Liability for Negligence; Constitutional law--Jurisdiction of Federal Courts to Review Contempt Proceedings in State Court; Contracts--Accord and Satisfaction--Consideration; Criminal Law--Venue--Statutes--Validity; Damages--Conversion; Deeds--Construction--Intent of Parties; Deeds--Seal Essential; Dower--rights of Widow Pending Assignment--Possession of Lands; Eminent domain--Interurban Railways; Evidence--Presumption as to Foreign Law; Fee Simple Estate--Restraints on Alienation; Fraudulent Conveyances--Sales in Bulk--Validity as Between the Parties--Lien for Price; Husband and Wife--Separation Agreements--Validity; Insurance--Fire--Concurrent Insurance; Insurance--Mutual Benefit--Unreasonable Change of By-Laws; Judgment--Res Judicata; Master and Servant--Liability of …


Recent Important Decisions, Michigan Law Review Jun 1907

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Bankruptcy--Insurance Policies--Cash Surrender Value; Bankruptcy--Partnership and Individual Assets; Bills and Notes--Payment by the United States of Pension Checks on Forged Indorsements--Recovery of Payment; Common Carriers--Defective Transfers; Constitutional Law--Commerce in Intoxicating Liquors--License Tax of Traveling Salesman; Constitutional Law--Equal Protection of the Law--State Statute; Constitutional law--Police Power--Flag Legislation; Contracts--Assignments of--Right of Assignee Against Debtor; Corporations--Acquisition of Exemption in Merger; Deeds--Construction and Operation--Reservation and Exception; Deeds--Suit to Set Aside--Duress of Wife--Parties in Pari Delicto; Evidence--Confessions to One Not in Authority--Admissibility; Foreign Corporations--Effect on contracts of Failure to Register--Contracts; Fraud--Independent Investigation; Frauds, Statute of--agreement to Deal in Lands; Husband and Wife--Right to Disposition of …


Note And Comment, Horace Lafayette Wilgus, Henry M. Bates, Charles H. L'Hommedieu, Maurice C. Mcgiffin Dec 1905

Note And Comment, Horace Lafayette Wilgus, Henry M. Bates, Charles H. L'Hommedieu, Maurice C. Mcgiffin

Michigan Law Review

Including Breach of Contract--Lumley V. Gye; Vote by machine is a Constitutional Ballot; Administration Upon Estates of Absentees; A Labor Union's Right to Declare and Carry Out a Boycott


Note And Comment, Harry B. Hutchins, Henry M. Bates, John R. Rood, John R. Rood, Charles R. Dibble, John R. Rood, Horace Lafayette Wilgus Nov 1905

Note And Comment, Harry B. Hutchins, Henry M. Bates, John R. Rood, John R. Rood, Charles R. Dibble, John R. Rood, Horace Lafayette Wilgus

Michigan Law Review

The Law School; Unauthorized Operation by Physician; The Kansas Oil Refinery Bill; Garnishment of Public Corporations; The rule in Wild's Case Today; Effect of a complicated Form of Ballot on the Elector's Freedom of Choice; Situs of Debts for Garnishment; Malicious Interference With the Contract of Employment


Recent Important Decisions, Michigan Law Review Nov 1904

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Agency--Husband as Agent of Wife in Transfer of Real Property; Assignment of Insurance Policy--Change of Beneficiary; Banks--Deposits Made by Estate in Trust for Another; Chattel Mortgages--When Void as Against Trustee in Bankruptcy of Mortgagor; Constitutional Law--Class Legislation--Restrictions upon Building and Loan Associations; Corporations--Foreign, Transacting Business in State--Right of Action--Condition Precedent--Interstate Commerce; Corporations, Insolvent--Preferring Creditors--Directors; Damages--Breach of Contract; Damages--Mental Suffering Unconnected with Physical; Deeds--Delivery to a Third Person--Requisites; Deeds--Signing by One not Named as Grantor; Election Contest--Tie Votes--Effect; Injunction--Special Injury--Street Improvement; Insolvency of Building and Loan Associations--Borrowing Shareholder--Credits; Insurance--Delay in Making Proofs of Death when Blanks were to be Furnished by …


Note And Comment, Michigan Law Review Feb 1904

Note And Comment, Michigan Law Review

Michigan Law Review

The American Political Science Association; The Bill of Rights and The Right to Labor; Right to Impeach the Consideration of a Judgment Rendered in Another State; the Function of the "Exhibit" in Copde Pleading; Lapse of Residuary Gifts; "Voluntary Confessions"; The Competency of the Conduct of Bloodhounds as Evidence in Criminal Cases; The "Reasonable Use" of Subterranean Waters


Note And Comment, Michigan Law Review Jan 1904

Note And Comment, Michigan Law Review

Michigan Law Review

Sarah Caswell Angell; The Students of the Law Department; The Conference of Commissioners on Uniform State Laws; Royal Prerogative--Treasure Trove; The Erie Canal A navigable Water of the United States; Partnership Name--An Asset of the Partnership--Right of the Purchaser to it Use; Maliciously Inducing a Breach of Contract--Lumley v. Gye;


Recent Important Decisions, Michigan Law Review Jan 1904

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Action to Quiet Title--Venue--change of Venue; Agency--Secret Commission--recovery of both Secret and Stipulated Commission; Attorney and Client--Attorney's Lien--Fund in Court; Bankruptcy--Discharge--New Promise; Bankruptcy--Exemptions--discharge; Bankruptcy--Judgment in Bastardy--Discharge; Banks and Banking--Trust funds--Misappropriation--Subrogation; Contracts--Agreement for Advertising in Street Cars--Breach While Executory--Measure of Damages; Contracts--Agreement to Build with Materials Furnished by Owner--Destruction by Vis Major; Conveyance of Pretended Title--Maintenance--Adverse Claimant--Real Party in Interest; Corporations--Fiduciary Relation Existing Between Directors and Stockholders; Corporations--Fiduciary Relation Existing Between Stockholders and Directors; Courts--Limited Jurisdiction--Effect of Counterclaim; Criminal Law--Burden of Proof--Reasonable Doubt--Insanity--Contradictory and Inconsistent Instructions; Criminal law--Evidence--competency of Wife--Manner of Showing Incompetency--Suppression of Evidence; Damages--Exemplary Damages Where Actual Damage Purely …