Tax Law Commons^™

Recent Cases, Journal Staff

Vanderbilt Law Review

Antitrust Law--Robinson-Patman Act--To Satisfy the "In Commerce" Requirement of Section 2(a) at Least One of the Allegedly Discriminatory Sales in a Secondary-Line Case Must Cross a State Line

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Constitutional Law--Equal Protection--Exclusion of Pregnancy-Related Disabilities from State Salary Compensation Insurance Program Denies Equal Protection to Pregnant Employees

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Criminal Procedure--Grand Juries--Exclusionary Rule in Search and Seizure Cases Does Not Apply to Grand Jury Proceedings

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Securities Regulation-Rule 10b-5--Plaintiffs Who Are Neither Purchasers nor Sellers of Securities May Recover Under Rule 10b-5 if Injured in Their Capacity as Investors as a Direct Consequence of Fraud in Connection with a Securities Transaction …

Recent Cases, Author Unidentified

Vanderbilt Law Review

Civil Procedure--Service of Process--California Long-Arm Statutes Abrogate State's Immunity Doctrine

Seeking recovery of money owed him by defendant European corporations;' plaintiff brought suit in a California state court.While attending federal district court in Florida for the sole purpose of giving a deposition in a trademark infringement suit instituted by one of the corporations, defendants' representative was personally served with process in the California action on behalf of himself and the defendant corporations. Defendants moved to quash service of process on the ground that the immunity rule prohibited service of civil process upon a witness in attendance in a court outside …

Kahn V. Shevin, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

National Cable Television V. United States, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Publications

No abstract provided.

United States Department Of Agriculture V. Murry, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Committee On Public Education And Religious Liberty V. Nyquist, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Mcclanahan V. Arizona State Tax Commission, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Tonasket V. Washington, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Constitutional Law--Taxation--Equal Education: A Public School Financing Proposal For West Virginia, Elba Gillenwater Jr., Gregory R. Gorrell

West Virginia Law Review

Public education is typically a state function. Yet in all states except Hawaii, primary responsibility and control have rested with the local school boards. These local boards have depended upon the property tax as a primary source of revenue. Recent judicial decisions have struck down some educational financing systems as being in violation of the equal protection clause of the fourteenth amendment. This note will discuss the constitutional issues raised by these decisions and present a statistical analysis of West Virginia's existing system. The purpose is to determine if these decisions are significant to West Virginia's method of funding public …

The Legislature May Not Validly Exempt The Property Of A Nonprofit Water Supply Corporation From Taxation., Charles T. Locke

St. Mary's Law Journal

Abstract Forthcoming.

Constitutional Law - Charitable Tax Exemptions - Granting Of Tax Benefits To Discriminatory Fraternal Orders Is A Violation Of The Equal Protection Aspect Of The Fifth Amendment, Marc Howard Jaffe

Villanova Law Review (1956 - )

No abstract provided.

Couch V. United States, Lewis F. Powell, Jr.

Supreme Court Case Files

No abstract provided.

Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer

Villanova Law Review (1956 - )

No abstract provided.

Recent Cases, Law Review Staff

Vanderbilt Law Review

Conflict of Laws--Torts--Law of Jurisdiction with Predominant Interest in Resolution of Issue Applied

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Constitutional Law--Owner of Private Subdivision May Refuse To Sell to Negroes

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Eminent Domain--Compensation for Substantial Impairment of Riparian Owners' Right of Access Denied

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Taxation--Professional Service Corporations--Kintner Regulations Held Invalid

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Taxation--Recovered Charitable Contributions, Previously Claimed as Deductions, Are Gross Income In Year of Receipt

Recent Cases, Law Review Staff

Vanderbilt Law Review

Antitrust--Agency Franchise Agreements Are Reasonable Trade Restraints Under Sherman Act While Restraints Following Sale Are Per Se Unlawful

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Antitrust--Product Extension Merger in Violation of Section 7 of the Clayton Act

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Constitutional Law--Reapportionment-Principle of "One Man, One Vote" Not Applicable to Appointed County School Board Performing Administrative Function

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Labor Law--Union Empowered To Expel Member for Failure To Exhaust Union Appellate Remedies

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Taxation--Federal Estate Taxation-State Trial Court Judgments on Property Rights Not Conclusive on Federal Courts Adjudicating Federal Tax Consequences

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Taxation--Federal Income Tax--Effect of Close Corporation Voting Trust on Right to Subchapter S Election

Taxation And Interstate Commerce, Raymond Albert Hinerman

West Virginia Law Review

No abstract provided.

Abstracts Of Recent Cases, Frank Cuomo Jr.

West Virginia Law Review

No abstract provided.

Commissioner May Examine Taxpayer's Records For Years Barred By Statute Of Limitations Without Proving Reasonable Suspicion Of Fraud--United States V. Powell, Michigan Law Review

Michigan Law Review

The Commissioner of Internal Revenue has power to summon witnesses and to examine records in order to ascertain the correctness of a taxpayer's return. If a summons is not obeyed or if the records sought are not produced, the Commissioner may seek enforcement by applying to the proper federal district court. Although the Commissioner's investigative powers are broad, they are not unlimited. In the absence of fraud, he must act within the confines of a three-year statute of limitations. In addition, the Code makes it abundantly clear that taxpayers may not be subjected to unnecessary examinations or investigations and that …

Abstracts Of Recent Cases, Ward Day Stone Jr.

West Virginia Law Review

No abstract provided.

Recent Case Comments, Law Review Staff

Vanderbilt Law Review

Attorneys--Violation of Canon 27 by Encouraging or Permitting Favorable Publicity

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Constitutional Law--Dismissal of Criminal Charges Because of Deprivation of Right to Effective Counsel by Eavesdropping

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Criminal Law--Credit Card Invoice as a "Security" under National Stolen Property Act

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Criminal Law--Rights of Alleged Parole Violator at Revocation Hearing

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Labor Law--Federal Procedure--Right to Jury Trial under Section 17 of the Fair Labor Standards Act

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Labor Law--Representation. Elections--Provision on Ballot Allowing Vote for "No Representation"

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Labor Law--Unfair Labor Practice--Availability of Injunction Prior to Exhaustion of Administrative Remedies

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Taxation--Federal Estate Tax--Survivor's Annuity as Insurance Under Section 2039 a …

Embezzled Funds As Taxable Income: A Study In Judicial Footwork, Jerome B. Libin, George R. Haydon Jr.

Michigan Law Review

The James case might not be worthy of extensive comment if its only significance rested on the decision that embezzled funds constitute taxable income in the year of misappropriation. But close analysis of the five separate opinions that were written indicates that James may have considerable significance beyond its precise holding.

Conflict Of Laws-Full Faith And Credit-Extraterritorial Enforcement Of State Revenue Law, Edwin A. Howe Jr.

Michigan Law Review

As the operator of a parking lot within plaintiffs city limits, defendant was subject to a ten percent city tax on his gross receipts. He failed to report the whole of his receipts on his monthly tax returns, and plaintiff, the City of Philadelphia, duly notified him of a five thousand dollar deficiency. Defendant had a statutory right to petition for administrative review of the assessment within sixty days, failing which the liability would become fixed and no longer subject to review or appeal. Rather than appealing, defendant removed himself and his assets to New York, thus preventing plaintiff from …

Recent Cases, Law Review Staff

Vanderbilt Law Review

Administrative Law--Due Process--Expulsion From Public University Requires Notice and Hearing

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Antitrust Law--Investigatory Powers--Federal Trade Commission Has Right To Obtain Private Copies Of Privileged Census Information

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Constitutional Law--Due Process-Escheat By One State of a Fund Claimed By Other States Held To Violate Due Process

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Sales--Warranty--Advertisement That Cigarettes Are Harmless Held An Express Warranty

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Taxation--Income Tax-Deferral Of Prepaid Income Disallowed

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Taxation--Inheritance, Estate and Gift Taxes--Blockage Rule Rejected in Evaluating Stock For Ohio Succession Tax

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Taxation--Use Tax--Commerce and Equal Protection Clauses--Discrimination Against Multi-State Business

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Torts--Negligence--Vendor of Alcoholic Beverages Held Liable for Injuries to Intoxicated Vendee Despite …

Taxation-Federal Income Tax-Religious Order Not Exempt From Supplment U Tax As A Church, Alan Rothenberg

Michigan Law Review

Plaintiff, a non-profit, membership corporation consists of members of the Christian Brothers Order, and was established to furnish religious and secular education to youth. The Catholic Church considers religious instruction to be the performance of a church function, and property of the Christian Brothers Order is church property according to Roman Catholic canon law. During the taxable years in question plaintiff owned and operated a novitiate, Catholic schools, homes for the Brothers, and a winery and distillery. Plaintiff was assessed and paid $489,800.83 as a Supplement U tax on its unrelated business income realized from the winery and distillery operation. …

Recent Cases, Law Review Staff

Vanderbilt Law Review

Constitutional Law--Freedom of Speech--Prior Restraint on Motion Picture Exhibition

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Criminal Law--Murder--Year and a Day Rule Rejected in Pennsylvania

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Real Property--Restraints on Alienation--Conveyance Giving Housing Cooperative First Option to Buy and Right to Redeem is not an Invalid Restraint on Alienation

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Taxation--Income Tax--Uncompensated Casualty Loss Due to Drought Allowed as Section 165 Deduction

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Torts--Negligence--Fireman in Performance of Duties Allowed Recovery as Invitee

Constitutional Law - Due Process - Collection Of State Use Tax From Nonresident Vendor, Jerome M. Salle

Michigan Law Review

Plaintiff, a Georgia corporation not qualified to do business in Florida, solicited orders for merchandise from Florida residents through independent brokers who forwarded the orders to plaintiff's Georgia office for acceptance. Plaintiff did not maintain any place of business in Florida nor have any regular employee or agent there. In a suit to enjoin the enforcement of a distress warrant issued upon plaintiff's failure to collect the Florida use tax, the chancellor denied relief and the Florida Supreme Court affirmed. On appeal to the United States Supreme Court, held, affirmed, one Justice dissenting. Enforcement of the statute requiring collection …

Constitutional Law - Governmental Immunity - Immunity Of Agent Of Federal Government To State Taxation, Robert M. Steed S.Ed.

Michigan Law Review

E. I. du Pont de Nemours and Company contracted with the Atomic Energy Commission to construct and operate the Savannah River Project for development of the hydrogen bomb for a fee of one dollar. Under the contract du Pont was to purchase all materials and supplies with funds furnished by the United States, title to vest in the government immediately when it passed from the vendor. South Carolina attempted to apply its sales and use taxes to these purchases. In an action by the United States and du Pont before a statutory three-judge district court to enjoin collection of these …

Recent Decisions, Various Editors

Villanova Law Review (1956 - )

No abstract provided.

Constitutional Law - Commerce Clause - Power Of States To Levy Net Income Tax On Businesses Engaged In Soley Interstate Commerce, John C. Peters S.Ed.

Michigan Law Review

Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who solicited orders from dealers within that state, though all of its sales contracts were made at the corporation's home office in Iowa. In accordance with a Minnesota statute, a state net income tax, fairly apportioned to the state's share of the corporation's interstate business, was levied upon appellant. In a suit brought by the state to collect this tax, appellant contended that the statute as applied violated the commerce and due process clauses of the Federal Constitution because it taxed the net proceeds of a business …