Tax Law Commons^™

Report On The Regional Meeting At The Vanderbilt University School Of Law, Harold G. Maier

Vanderbilt Journal of Transnational Law

This issue of the Vanderbilt Journal of Transnational Law includes two articles that are based on papers presented at the Regional Meeting by Henry Harfield and Sheldon Cohen. Both articles deal with current and timely questions in the international commercial field. As an introduction to those papers it may be useful to comment briefly on several of the more important questions that were raised during the panel discussion of the papers which closed the conference. This may be particularly helpful in view of the fact that Professor Friedmann's untimely death prevented him from completing the revision of his remarks for …

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

G.I. RIGHTS AND ARMY JUSTICE: THE DRAFTEE'S GUIDE TO MILITARY LIFE AND LAW

By Robert S. Rivkin

New York: Grove Press, Inc., 1970. Pp. vii, 383. $1.75.

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HUMAN RIGHTS AND INTERNATIONAL ACTION

By Ernst B. Haas

Stanford, California: Stanford University Press, 1970.Pp. vii, 184.

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INDIRECT TAXATION IN DEVELOPING COUNTRIES

By John F. Due

Baltimore: The Johns Hopkins Press, 1970. Pp. v, 201. $9.00.

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INTERNATIONAL TELECOMMUNICATIONS AND INTERNATIONAL LAW: THE REGULATION OF THE RADIO SPECTRUM

By David M. Leive

Dobbs Ferry, N. Y.: Oceana Publications Inc., 1970. Pp. 11, 386.$16.50.

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THE WINDS OF FREEDOM

By Dean Rusk …

The Impact Of Canadian Income Tax Law On Domestic Subsidiaries Of U.S. Corporations—B.C. And A.D., James A. Rendall

Buffalo Law Review

No abstract provided.

Recent Cases, Law Review Staff

Vanderbilt Law Review

Civil Rights--Exclusion of Wage Earners as a Class from Jury Service in State Courts Violates

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International Law and Trademark Infringement--Rights of Former Owners of Confiscated Cuban Businesses Under Hickenlooper Amendment

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Jurisdiction--Minimum" Contacts--First Amendment Requires a Greater Showing of Contact in a Libel Action To Satisfy Due Process Than Is Necessary in Other Types of Actions

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Labor Law--Attorney Undertaking Persuader Activity on Behalf of Employer Must Report Such Activity Under LMRDA

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Labor Law--Employer Must Bargain About an Economically Motivated Decision To Close a Portion of Its Operations

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Labor Law--Employer's Duty To Bargain When Authorization Cards Are …

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 …

Wolff-Bloch V. Jerusalem District Assessing Officer, Alfred Witkon, Yoel Sussman, Shneor Zalman Cheshin

Translated Opinions

The appellant, a dentist who had travelled to the U.S.A., and had spent 10 weeks there studying the latest developments in her profession, claimed the expenses so incurred by her as a deduction for purposes of income tax on the ground that they were incurred "in the production of income." The Assessing Officer refused to allow the deduction and this decision was upheld by the District Court.

Held, allowing an appeal (Cheshin D.P. dissenting), that the expenditure incurred by the appellant was incurred for the purpose of preserving "an existing asset" and could properly be deducted.

Notes, Michigan Law Review

Michigan Law Review

The information given in the notes is derived from inspection of the books, publishers' literature, and the ordinary library sources.

United States Taxation Of Non-Resident Aliens And Foreign Corporations, By Neil F. Phillips, Burton W. Kanter

Indiana Law Journal

No abstract provided.

Tax Conventions Relating To Individuals And Corporations Abroad, Norman E. Bloom

Buffalo Law Review

No abstract provided.

Book Reviews, W. Barton Leach, Joe Tussman, Charles O. Gregory, Charles Fahy, John C. O'Byrne Jr., Joseph Curtis, Charles Fairman, Ralph R. Neuhoff, Joseph Hawley Murphy, Charles L. Black Jr., Roscoe L. Barrow, John Hanna

Journal of Legal Education

No abstract provided.

The Canadian And British Death Tax Conventions, Alan L. Gornick

West Virginia Law Review

No abstract provided.

Book Reviews

Michigan Law Review

A collection of book reviews by multiple authors.

Book Reviews

Michigan Law Review

A collection of book reviews by multiple authors.

Note And Comment, George E. Longstaff, George L. Clark, Edwin D. Dickinson

Michigan Law Review

Constitutionality of the LA Follette Amendment to the Internal Revenue Law of 1921 - The United States Senate on November 5, 1921, inserted in the Revenue Act, then before the Senate, a provision that taxpayers in their income tax returns must specify what state and municipal bonds they hold, or else be subject to a penalty of five per cent. That provision was dropped out in conference, but it will come up again, and it is well to look at its constitutionality under the Fourth Amendment to the Constitution prohibiting unreasonable searches.

Recent Important Decisions, Michigan Law Review

Michigan Law Review

Acknowledgement--Impeachment--Examination of Married Woman; Bankruptcy--Discharge--Libel; Bankruptcy--Selection of Trustee--Right of Creditors to Elect; Bills and Notes--Genuine Draft with Forged Bill of Lading; Bills and Notes--Release of Indorsers; Carriers--Refulsal to Give Transer--Passenger's Motive in Requesting; Covenants--covenant Against Incumbrances--Runs with the Land; Deeds--Parties--One Not Names as Grantor Signing; Elections--Corrupt Practices Act--who is a Candidate; elections--voting Machines--Statute Unconstitutional; Eminent Domain--Taking of railroad Right of Way for Street Purposes--Measure of Damages; Equity--maxims--application in Suit for Divorce on Statutory Grounds; Evidence--Opinion as to One's Physical Condition--Expert Testimony; Foreign Corporations--Right to do business in State can Become Vested; Foreign Corporations--Service of Process on--What Constitutes "Doing Business"; Foreign …