90 research outputs found

    Random Gripes of a Law Professor

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    Let use begin at the beginning-the slave markets. Everyone, both buyers and sellers, agree that it\u27s an exhausting, demeaning,and inefficient way to hire professors. But the art form remains remarkably constant, since no better means of mass matchmaking has yet been devised. Possibly we should adopt the British system, requiring all schools to advertise their openings in the Times classified section. More likely, we will start computerizing to remove the last vestiges of humanity from the system. But until the system is basically changed, why not try to smooth out some rough spots

    Federal Taxation and Non-Profit Organizations

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    The Revenue Act of 1969 is one of the greatest overall changes in the revenue laws since the introduction of the federal income tax . Perhaps the most extensive changes were made in the area of tax-exempt organizations. Only some of these changes were within of the topic of this presentation, and some of the other changes in the charitable area merit great discussion-for example charitable remainder trusts. Even the topics discussed herein, of necessity were discussed briefly due to lack of time and Regulations. The full the 1969 Act on non-profit organizations will not be apparent for quite some time. Perhaps then we may have another Symposium

    65/11/04 Brief of Amicus Curiae, Ohio Civil Liberties Union

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    Argues that the Cuyahoga County Common Pleas Court erred in allowing into evidence the guns found by Detective Martin McFadden because these guns were obtained in violation of the Fourth Amendment. Argues that a frisk is a search within the protection of the Fourth and Fourteenth Amendments

    J.D. and LL.B. as the Basic Law Degree

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    Legal education in the United States is still evolving. In the past few decades the law schools have all but eliminated other means than law school study as preparation for the practice of law. The question of whether the first degree in law should be called an LL.B. or a J.D. is being considered by the Special Committee on Graduate Study of the Association of American Law Schools. Although this paper will endeavor to show that the J.D. should replace the LL.B. as the initial law degree, more basically it is an attempt to delineate the method by which such choice should be made

    65/11/04 Brief of Amicus Curiae, Ohio Civil Liberties Union

    Get PDF
    Argues that the Cuyahoga County Common Pleas Court erred in allowing into evidence the guns found by Detective Martin McFadden because these guns were obtained in violation of the Fourth Amendment. Argues that a frisk is a search within the protection of the Fourth and Fourteenth Amendments

    Initial Impressions of the Treasury Report on Foundations

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    Very recently in the United States Treasury Department submitted its study of private foundations to Congress. This is the most recent development in an attempt to delineate the proper role of foundations and their donors in our society, and more particularly their proper tax treatment. Although it is much too soon to predict the effect of the Treasury Report, since Congress itself asked for the study, it is quite likely that some more restrictive legislation will result

    The Educational Expense Deduction: The Need for a Rational Approach

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    Federal Tax Aspects of Non-Profit Organizations

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    The Educational Expense Deduction: The Need for a Rational Approach

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