Insurance Law Commons^™

Taxation-Federal Income Tax-Strike Insurance Agreements, Robert A. Butler S.Ed.

Michigan Law Review

Contracts indemnifying persons or corporations for losses and damage resulting from an interruption of business due to strikes have existed at least since the beginning of this century. The Mutual Security Company of Connecticut, for example, wrote such a policy for the Buffalo Forge on April 9, 1906. In more recent times, strike insurance agreements have been instituted in major industries, and their impact on collective bargaining has been the subject of some controversy. The purpose of this comment is to consider the federal income tax questions which arise from such arrangements. Specifically, attention is directed to the deductibility of …

Administrative Law Problems In The Unemployment Insurance Program, Reginald Parker

Vanderbilt Law Review

"A good government," Albert Einstein said recently, "not only gives its citizens a maximum amount of liberty and political rights but also provides for a certain amount of economic security."' Our Constitution provides for political rights and liberties but not for economic security. Unlike foreign federal constitutions it neither provides for it directly nor delegates social legislation to the states; nor does the Constitution expressly prohibit this type of law. As, however, the Constitution authorizes the states to exercise powers not reserved to the central government, it may be deduced that unemployment relief legislation is within the competence of the …

Recent Cases, Law Review Staff

Vanderbilt Law Review

ADJOINING LAN DOWNERS--OVERHANGING BRANCHES--INJUNCTION AGAINST MAINTENANCE REFUSED

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ADMINISTRATIVE LAW--ZONING BOARD--RIGHT OF BOARD TO APPEAL FROM ADVERSE DECISION OF LOWER COURT

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CONSTITUTIONAL LAW--FREEDOM OF RELIGION--STATUTE OUTLAWING SNAKE-HANDLING

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CONSTITUTIONAL LAW--STATE CONSTITUTIONAL REQUIREMENT FOR VOTING TO "UNDERSTAND AND EXPLAIN" THE CONSTITUTION--EFFECT OF DISCRIMINATORY ADMINISTRATION AGAINST NEGROES

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CONTRACTS--OFFER AND ACCEPTANCE--EFFECT OF ATTEMPTED REVOCATION OF UNILATERAL OFFER AFTER PART PERFORMANCE

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CRIMINAL LAW--DOUBLE JEOPARDY--CONVICTION OF HIGHER OFFENSE ON RETRIAL

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CRIMINAL LAW--LARCENY--SINGLE ACT CONSTITUTING SEPARATE OFFENSES

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FEDERAL JURISDICTION--AMOUNT IN CONTROVERSY--DEGREE OF EVIDENCE REQUIRED

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INSURANCE--INCONTESTABLE CLAUSE--EFFECT ON ACTION BY INSURER TO REFORM POLICY

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LOTTERIES--SLOT MACHINES--FREE GAMES AS PROPERTY OF …

Tennessee Judicial Highlights, Journal Staff

Vanderbilt Law Review

CASES OF CURRENT INTEREST AND IMPORTANCE PREVIOUSLY NOTED

Baker v. State, 184 Tenn. 503 (1947), 1 Vand. L. Rev. 127 (1947). Accessory after the fact--when is felony complete?

Black v. Black, 202 S. W. 2d 659 (Tenn. 1947), 20 Tenn. L. Rev. 201 (1948).' Effect of reciting an oral contract to sell land in an undelivered deed.

Churn v. State, 184 Tenn. 646 (1947), 20 Tenn. L. Rev. 195 (1948). Testimony of arresting officers.

Davis v. Beeler, 207 S. W. 2d 343 (Tenn. 1947), 1 Vand. L. Rev. 451 (1948). Prohibition of practice of naturopathy in Tennessee.

Elliott v. Fuqua, …

Book Reviews

Michigan Law Review

A collection of book reviews by multiple authors.