Tax Law Commons^™

Recent Cases, Law Review Staff

Vanderbilt Law Review

Recent Cases

Adverse Possession--Statutes--May One Acquire an Indefeasible Life Estate under Tennessee Code Section 8582

Constitutional Law--Freedom of the Press--Effect of City Ordinance Prohibiting Solicitation of Magazine Subscriptions without Prior Consent of Person Solicited

Constitutional Law--Statutes--Requirement of Loyalty Oath as Valid Exercise of Police Power

Contracts--Procurement of Government Contracts on Contingent Fee Basis--Effect of Executive Order

Criminal Law--Mens Rea--Requirement in Action for Converting Government Property--Necessity for Criminal Intent

Damages--Injury to Child--Expenses of Parent in Attending Child

Divorce--Determination of Place Where Abandonment Occurs--Effect of Residence Requirement for Bringing Action

Domestic Relations--Legitimation Statute--Interpretation and Effect

Evidence--Unreasonable Searches and Seizures--Admissibility of Evidence Obtained …

Recent Cases, Law Review Staff

Vanderbilt Law Review

CONSTITUTIONAL LAW--RACIAL RESTRICTIVE COVENANTS--ALLOWANCE OF DAMAGES FOR BREACH

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CORPORATIONS--PARENT AND SUBSIDIARY--SUBSIDIARY AS INSTRUMENTALITY OF PARENT WHEN USED TO CARRY ON UNFAIR TRADE PRACTICES

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EVIDENCE--ADMISSIBILITY OF CONFESSION--SCOPE OF REVIEW OF COURT-MARTIAL BY COURT OF MILITARY APPEALS

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EVIDENCE--CONFLICT OF LAWS--APPLICATION OF DOCTRINE OF RES IPSA LOQUITUR

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EVIDENCE--DUE PROCESS--USE IN STATE PROSECUTION OF EVIDENCE FORCIBLY OBTAINED BY STOMACH PUMP

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EVIDENCE--ENTRIES IN THE REGULAR COURSE OF BUSINESS--TEST FOR EXTENT OF ADMISSIBILITY UNDER FEDERAL JUDICIAL CODE

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EVIDENCE--HEARSAY--ADOPTION OF LIBERAL ADMISSION RULES OF ADMINISTRATIVE TRIBUNALS IN ANTITRUST COURT ACTION

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EVIDENCE--IMPEACHMENT OF ONE'S OWN WITNESS--USE OF PRIOR INCONSISTENT STATEMENTS

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Effects Of Taxation On Corporate Mergers, By J. Keith Butters, John Linter, And William L. Cary, Kenneth Foster

Indiana Law Journal

No abstract provided.

Tax Problems Presented By The Tennessee Constitution, Eugene L. Parker Jr.

Vanderbilt Law Review

Although the North Carolina Constitution of 1776 had no specific tax provision, the draftsmen of Tennessee's Constitution of 1796 initiated a standard which reflected the creed of the frontier. These pioneers thought that every free man should contribute something to the support of the government and those with more ability should contribute more. The ability of the citizen was measured by the quantity of land and the number of slaves, which provided roughly a fair differentiation. Everyone had a similar log cabin; one lot in a settlement was worth about the same as another; one cleared acre was the equal …

Taxation--Constitutionality Of Tax-Refund Statute, F. R. T.

West Virginia Law Review

No abstract provided.

Book Notes And Books Received, Law Review Staff

Vanderbilt Law Review

Book Notes

Labor Relations and Federal Law

By Donald H. Wollett

Seattle: University of Washington Press, 1949. Pp. xxv, 148, 30. $3.00

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Tennessee Personal Injury Fact Digest

Compiled by Eugene McSweeney

Nashville: The Fact Digest Co., 1949. Pp. 124. $5.50

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BOOKS RECEIVED

Cases on Federal Taxation

By Roswell Magill

Brooklyn: The Foundation Press, Inc., 1950. Pp. i, 546. $7.00

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Cases on Trusts

By George Gleason Bogert

Brooklyn: The Foundation Press, Inc., 1950. Pp. i, 1041. $7.50

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Differences in Income for Accounting and Federal Income Tax

By Clarence F. Reimer

Chicago: Commerce Clearing House, 1949. Pp. iii,184. …

Review Of Successful Tax Practice, By H. C. Bickford, John W. Reed

Reviews

For some years now, those who came to the bar before federal taxes attained importance have been lamenting their unfamiliarity with the field and the consequent loss of clientele. Not a few clients have joined in the lament, often upon the stimulus of an unexpected and unnecessary tax bill. The bar is aware of the problem, and its attempts to meet it have ranged all the way from tax institutes for interested lawyers to cart-before-the-horse attempts to exclude non-lawyers from practice in the tax field. I suggest that Mr. Bickford's readable book is one of the most promising answers to …

Impuestos, Mario Díaz Cruz

Index of Cuban Law and Jurisprudence / Indice a la Legislación y Jurisprudencia Cubana

Notebook. Handwritten annotations.

Taxation Of Treasury Stock, W. Lewis Roberts

Kentucky Law Journal

No abstract provided.

Transfers Intended To Take Effect At Or After Death

Indiana Law Journal

Recent Cases: Taxation

Gift Taxability Of Divorce Settlements

Indiana Law Journal

No abstract provided.

Review Of Cases And Materials On Taxation, 2nd Ed., By P. W. Bruton, John W. Reed

Reviews

This is a better book than Professor Bruton's first edition. It is a different book, too; substantial and useful revision is apparent, not only in the selection of recent materials but also in the arrangement of those materials. As taxation casebooks go, one must agree that this is a well executed opus.

The Function Of Constitutional Provisions Requiring Uniformity In Taxation: Part I--Introduction And Historical Origins, William L. Matthews Jr.

Kentucky Law Journal

No abstract provided.

Taxation

Indiana Law Journal

Indiana Legislation, 1947

State Taxation Of Leasehold Interest In Property Owned By Federal Government

Indiana Law Journal

Notes and Comments: Taxation

Taxation And School Support In West Virginia, Clyde L. Colson

West Virginia Law Review

No abstract provided.

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

West Virginia Law Review

No abstract provided.

Taxation--Excise On Gasoline--Prior Payment As Condition To Refund, L. J. B.

West Virginia Law Review

No abstract provided.

Valuation Of Future Interests For Federal Tax Purposes

Indiana Law Journal

Notes and Comments: Taxation

Embezzled Funds As Income

Indiana Law Journal

Notes and Comments: Taxation

A Review Of Intergovernmental Immunities From Taxation

Washington and Lee Law Review

No abstract provided.

Review Of Recent Tax Decisions, Lewis D. Spencer

Indiana Law Journal

Annual Meeting of the Indiana State Bar Association, Roundtables & Section Meetings, 1944

Taxation--Occupational Tax--Lien For Unpaid Tax Upon "Property Used In Business", K. W. Jr.

West Virginia Law Review

No abstract provided.

Taxation--Property Tax--Chattels Real Not Taxable As Personalty Within Class I, L. E. T. Ii

West Virginia Law Review

No abstract provided.

Taxation--"Apportionment" Of Income Derived From Interstate And Intrastate Activities For The Purposes Of State Taxation, K. W. Jr.

West Virginia Law Review

No abstract provided.

Taxation Of Stock Transfers

Indiana Law Journal

Notes and Comments: Taxation

Información Económica Ante Las Comisiones De Hacienda Y Presupuestos Y De Aranceles E Impuestos De La Cámara De Representantes, Joaquín Martínez Sáenz

Mario Diaz Cruz Pamphlets

Ante las Comisiones de Hacienda y Presupuestos y Aranceles e Impuestos de la Cámara de Representantes.

Taxation--Jurisdiction Of Domiciliary State To Tax Transfer Of Property Located In Another State, Marvin M. Tincher

Kentucky Law Journal

No abstract provided.

Constitutional Law

Indiana Law Journal

Recent Case Notes: Taxation of Judges' Salaries

State Property Taxes And The Federal Supreme Court, Robert C. Brown

Indiana Law Journal

No abstract provided.