Constitutional Procedure for the Reform of the Supreme Court of Canada

L'auteur nous trace l'évolution de la Cour suprême du Canada créée en 1875 ainsi que des implications pour cette Cour, de la venue de la Loi constitutionnelle de1982, spécialement des articles 41(d) et 42(l)(d). Il exprime son point de vue quant au nombre de juges qui doivent siéger, aux quotas régionaux, aux méthodes de sélection. Il examine aussi la question de savoir si la Cour suprême doit continuer d'être le tribunal général d'appel au Canada ou si elle devrait se spécialiser en droit public et constitutionnel

The Fiercest Debate: Cecil A. Wright, the Benchers and Legal Education in Ontario 1923-1957

In the dozen years after the end of the Second World War, long-standing conflicts about the nature of education for the legal profession in Ontario became especially acute. Fortunately, climax and successful compromise came in 1957. In that year the Law Society of Upper Canada, which had controlled legal education and admission to practice from the early days of the Colony of Upper Canada, gave up its monopoly of legal education and conceded an equal position in this respect to Ontario universities willing and able to enter the field. Several were, and promptly did so. Indeed the University of Toronto was already there. For many decades it had been teaching law, but the Law Society refused proper recognition to the University of Toronto law degrees for purposes of admission to the legal profession in the Province

Commentaries: Amendment and Patriation

In the following commentaries, Peter W. Hogg and W. R. Lederman discuss different aspects of Geoffrey Marshall\u27s presentation on amendment and patriation. Professor Hogg\u27s topic is more specifically the role of the United Kingdom Parliament, while Professor Lederman comments upon the positions of the Supreme Court of Canada and the British Government and Parliament

Commentaries: Amendment and Patriation

In the following commentaries, Peter W. Hogg and W. R. Lederman discuss different aspects of Geoffrey Marshall\u27s presentation on amendment and patriation. Professor Hogg\u27s topic is more specifically the role of the United Kingdom Parliament, while Professor Lederman comments upon the positions of the Supreme Court of Canada and the British Government and Parliament

Tax Controversies: Practice and Procedure, 4th

This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. Two chapters focus on tax research and representing tax clients, and another chapter addresses ethics issues in tax cases. An underlying theme—the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system—runs throughout the book. • Suitable for J.D. or LL.M. students, or for use in a tax clinic. • Each casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems. • Teacher’s Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course. • This edition is thoroughly updated to reflect developments in the law since the previous edition. • Separate Documents Volume, Tax Controversies: Statutes, Regulations, and Other Materials, is also available.https://www.repository.law.indiana.edu/facbooks/1187/thumbnail.jp

Addressing Imperfections in the Tax System: Procedural or Substantive Reform?

In his book Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich - and Cheat Everybody Else , David Cay Johnston, the Pulitzer Prize-winning reporter for the New York Times, covers a wide array of topics, including some that are quite complex, in a very readable way. The federal income tax system generally and tax compliance in particular are important focuses of the book, but the theme that implicitly connects chapters that otherwise appear unrelated is a variety of aspects of income inequality. Although Perfectly Legal does not make a clear case that politicians and others have combined in a covert campaign, it is nonetheless an engaging book containing many interesting stories. Some of its best chapters provide revealing insights into the inner workings of the IRS. The important effects that procedural rules can have on enforcement of the tax laws suggests that any comprehensive effort at tax simplification should address procedural complexity

Addressing Imperfections in the Tax System: Procedural or Substantive Reform?

Books about tax administration tend to fall into one of two broad categories: those that paint the Internal Revenue Service ( IRS ) as an agency peopled by corrupt, out-of-control bureaucrats who take pleasure in seeing innocent taxpayers suffer, and those that tell readers how to structure their affairs to minimize the risk of incurring an IRS employee\u27s wrath during a tax audit. Perfectly Legal, the full title of which communicates David Cay Johnston\u27s intent to focus on the tax system, does neither of those things. Instead, it is a book much like The Great American Tax Dodge, which explained the many varieties of tax fraud; the difficulties the IRS faces in pursuing high income individuals; the influence the affluent have on lawmaking; and Congress\u27s success in tying the hands of the IRS. In its strongest chapters, Perfectly Legal examines the inner workings of the IRS and describes the agency in a very different way from that represented in the popular press. While other authors may decry the threat of overzealous IRS agents, Johnston laments the inability of IRS employees to pursue known acts of noncompliance because of resource limitations and political pressures. While other authors may complain about the complexity of the Internal Revenue Code, leaving readers with the impression that the IRS is responsible for its enactment, Johnston lays blame for this complexity squarely where it belongs - with Congress and executive branch policymakers

Effects of hydrogen/deuterium absorption on the magnetic properties of Co/Pd multilayers

The effects of hydrogen (H2) and deuterium (D2) absorption were studied in two Co/Pd multilayers with perpendicular magnetic anisotropy (PMA) using polarized neutron reflectivity (PNR). PNR was measured in an external magnetic field H applied in the plane of the sample with the magnetization M confined in the plane for {\mu}_o H= 6.0 T and partially out of plane at 0.65 T. Nominal thicknesses of the Co and Pd layers were 2.5 {\AA} and 21 {\AA}, respectively. Because of these small values, the actual layer chemical composition, thickness, and interface roughness parameters were determined from the nuclear scattering length density profile ({\rho}_n) and its derivative obtained from both x-ray reflectivity and PNR, and uncertainties were determined using Monte Carlo analysis. The PNR {\rho}_n showed that although D2 absorption occurred throughout the samples, absorption in the multilayer stack was modest (0.02 D per Pd atom) and thus did not expand. Direct magnetometry showed that H2 absorption decreased the total M at saturation and increased the component of M in the plane of the sample when not at saturation. The PNR magnetic scattering length density ({\rho}_m) revealed that the Pd layers in the multilayer stack were magnetized and that their magnetization was preferentially modified upon D2 absorption. In one sample, a modulation of M with twice the multilayer period was observed at {\mu}_o H= 0.65 T, which increased upon D2 absorption. These results indicate that H2 or D2 absorption decreases both the PMA and total magnetization of the samples. The lack of measurable expansion during absorption indicates that these changes are primarily governed by modification of the electronic structure of the material.Comment: to appear in Physics review B, 201

The Ursinus Weekly, May 27, 1957

MSGA meeting: Soph rulers voted; Rules to be revised • 244 will occupy new women\u27s dorm next semester • Y announces plans for painting rec center floor • Phi Alpha Psi sorority holds game - picnic party • Poll forms to be turned in • Beta Sig holds dinner-dance • Girl\u27s day study elections • Padula to be given honor by Drexel at banquet May 28 • Big-little sister program • New dorm presidents • IRC have elections • MSGA banquet for old and new members May 23 • Banquet for seniors held; Dr. Helfferich gives talk • Alpha Sig Nu announces 1957-8 officers, May 24 • Dr. Armstrong to give sermon at Baccalaureate • Chi Alpha holds picnic; Plans 1st \u2757-\u2758 meeting • Edward Lis, famous artist, speaks at Schwenksville • Mr. Robert Titus will address 1957 graduates • New proctor rules for 57-58 released by MSGA • Zeta Chi to hold dinner-dance • Editorial: Service for all • Little do they know • Meal time • 23rd qualm • On education • Batmen end year: 11 wins, 7 losses • Trackmen lose to Lehigh in last meet • Softball season ends for Belles with 3 wins, 1 loss • Netmen lose to F&M and Albright in season finale • Sigma Rho beats Beta Sig, 11 to 6 • Perfect record for girls tennis team as season ends • Irwin, Gross picked for Phila. lacrosse • New books at Library • New cheerleaders for \u2757-\u2758 chosen May 22 • Bell schedule for finals • Final vesper service, June 2 • Kappa Delta Kappa names officers at dinner dance • Sigma Nu, Delta Pi partyhttps://digitalcommons.ursinus.edu/weekly/1431/thumbnail.jp