TAXATION-COLLECTION AND ENFORCEMENT-ACTION AGAINST COLLECTOR OF INTERNAL REVENUE NOT THE PROPER METHOD OF REMOVING FEDERAL TAX LIENS

Plaintiff\u27s property was under a federal tax lien. He brought suit in the district court against the Collector of Internal Revenue, alleging fraudulent issuance of the lien and seeking removal and damages occasioned by the cloud on his title. The collector moved to dismiss on the grounds that no claim was stated upon which relief could be granted, and further, that the collector was not the proper party defendant, while the United States, which had not been joined, was indispensable to the proceeding. Held, petition dismissed. The court found no indication of fraud, but even assuming fraud to exist, the collector cannot be sued for damages traceable to acts within his authority. Effective administration demands that he be free from apprehension of suits. Moreover, the liens are the property of the government rather than the collector, so the United States must be joined. Sidbury v. Gill, (D.C. N.C. 1952) 102 F. Supp. 483

FUTURE INTERESTS-POWERS OF APPOINTMENT-EXCLUSIVE AND NONEXCLUSIVE POWERS AND THE DOCTRINE OF ILLUSORY APPOINTMENTS

Testatrix, after making certain specific bequests, devised the residue of her estate to her son George for life. The will stated that upon the death of George, the property should pass to his widow and descendants, provided, however, that [George] may devise his interest to his widow, his descendants or my descendants. The will further provided that if George should die leaving no widow or descendants, and without having made a testamentary disposition, the property was to pass one-half to George\u27s brother and his descendants, and one-half to a sister. George died without having married and left a will which disposed of the entire property to the brother. The sister contended that the testamentary power given George was nonexclusive, so that the attempted exercise which gave the sister nothing was void, and the property should pass to the takers in default. Held, the power was exclusive, reversing the lower court. Overruling a line of previous cases, the court adopted the rule of the Restatement of Property that a power is exclusive unless the contrary is specified by the donor. The court failed to find such contrary intent. Harlan v. Citizens National Bank of Danville, (Ky. 1952) 251 S.W. (2d) 284

Securities - Application of Antideficiency Judgment Statute to Second Purchase Money Trust Deed Where Security is Exhausted by Foreclosure of First Deed

To secure the purchase price of land, defendant executed a promissory note and first deed of trust in favor of a savings and loan association, and a second note and deed in favor of plaintiff-vendor. On default of both obligations, the savings and loan association foreclosed upon the land. The resulting sale completely exhausted the security, and plaintiff brought the present action upon his note. Defendant interposed section 580b of the California Code of Civil Procedure, which specifies that no deficiency judgment shall lie in any event after any sale of real property for failure of the purchaser to complete his [secured obligation], given to secure payment of the balance of the purchase price of real property.\u27\u27 The trial court and the court of appeals2 found the statute inapplicable. On appeal, held, reversed. A creditor is barred by the antideficiency judgment statute where foreclosure of a prior purchase money claim has consumed the security, even though no foreclosure sale has taken place under the second trust deed. Brown v. Jensen, (Cal. 1953) 259 P. (2d) 425

LABOR LAW-CLASS ACTION BY LABOR UNION MEMBERS TO ENFORCE COLLECTIVE BARGAINING AGREEMENT-JURISDICTION OF STATE COURTS

Plaintiff was an employee of defendant corporation, and an officer of the union accredited as bargaining agent. He brought an equity suit in the Ohio courts for specific enforcement of a collective bargaining agreement and to collect back wages, on behalf of himself and other union members similarly situated. The basis of the suit was section 11257 of the Ohio General Code, providing for class actions. The lower court dismissed the petition on the grounds of no jurisdiction under that section. On appeal, held, reversed. Although the defendant corporation\u27s activities in interstate commerce subject it to federal labor legislation, neither the amended National Labor Relations Act nor the other provisions of the Taft-Hartley Act, conferring jurisdiction over labor disputes upon the National Labor Relations Board and the federal courts, prevents a state equity suit for specific performance of a collective bargaining agreement. The provision of the latter act, allowing suit by an unincorporated labor organization as a legal entity, does not preclude a class suit in either federal or state courts. The suit was properly brought under the Ohio class suit provision. Masetta v. National Bronze and Aluminum Foundry Co., (Ohio App. 1952) 107 N.E. (2d) 243

Aliens - Naturalization - Netural Aliens Who Sought Relief from Military Service Barred from Becoming United States Citizens

During World War II, an alien who was a citizen or a subject of a neutral country was allowed to escape service in the armed forces of the United States by signing Selective Service Form DSS 301. A release thus obtained carried with it a disability ever to become a citizen of the United States. A substantial number of neutral aliens availed themselves of this relief from military service. Today, the courts are faced with the problem of whether signing Form 301 shall in every case prevent the alien from becoming a citizen. It is the purpose of this comment to examine the cases that have arisen to date and to determine, against a background of United States policy in submitting aliens to military liability, the validity of the various defenses that have been interposed to the citizenship bar

Giving Way Event During a Combined Stepping and Crossover Cutting Task in an individual with Anterior Cruciate Ligament Deficiency

Study Design: Case study. Objective: To compare knee kinematics and moments of nongiving way trials to a giving way trial during a combined stepping and crossover cutting activity. Background: The knee kinematics and moments associated with giving way episodes sugge motor control strategies that lead to instability and recovery of stability during movement. Methods and Measures: A 27-year-old woman with anterior cruciate ligament deficiency reported giving way while performing a combined stepping and crossover cutting activity. P motion analysis system recorded motion of the pelvis, femur, tibia, and foot using 3 infrarec emitting diodes placed on each segment at 60 Hz. Force plate recordings at 300 Hz were combined with limb inertial properties and position data to estimate net knee joint moments. The stance time, foot progression angle, and cutting angle were also included to evaluate performance between trials. Results: Knee internal rotation during the giving way trial increased 3.2\u27 at 54% of stance relative to the nongiving way trials. Knee flexion during the giving way trial increased to 33.1 at 66% of stance, and the knee moment switched from a nominal flexor moment to 2 knee extensor moment at 64% of stance. The knee abductor moment and external rotation moment during the giving way trial deviated in early stance. Conclusions: The observed response to the giving way event suggests that increasing knee flexion may enhance knee stability for this subject. The transverse and frontal plane moments appear important in contributing to the giving way event. Further research that assists clinicians in understanding how interventions can impact control of movements in these planes is necessary

Validity and Comparisons of Tibiofemoral Angles and Translations using a New Femoral Tracking Device (FTD) during Walking

First, this study compares tibiofemoral motion during walking using a new femoral tracking device (FTD) and bone mounted markers in a single subject (n=1). The results suggest errors ofn=13). The results suggest similar tibiofemoral angles in the sagittal and frontal planes using the two methods (average root mean square (RMS) differences

Self-Reported Giving-Way Episode During a Stepping-Down Task: Case Report of a Subject With an ACL-Deficient Knee

Study Design: Case report. Objective: To describe the knee kinematics and moments of a giving-way trial of a subject with an anterior-cruciate-ligament– (ACL) deficient knee relative to his non–giving-way trials and to healthy subjects during a step-down task. Background: Episodes of giving way are believed to damage joint structures, therefore treatments aim to prevent giving-way episodes, yet few studies document giving-way events. Methods: The giving-way trial experienced by a 32-year-old male subject with ACL deficiency during a step-down task was compared to his non–giving-way trials (n = 5) and data from healthy subjects (n = 20). Position data collected at 60 Hz were combined with anthropometric data and ground reaction force data collected at 300 Hz to estimate knee displacement and 3-dimensional angles and net joint moments. Results: The knee joint displacement was higher during the giving-way trial: from 4% to 32% of stance, reaching 9.0 mm at 18% of stance as compared to 1.6 ± 0.7 mm for the non–giving-way trials. After 4% of stance, the knee flexion angle of the giving-way trial was 6.6° higher than the non–giving-way trials and was associated with a higher knee extension moment. The knee frontal plane moment was near neutral during early stance of the giving-way trial in contrast to the non-giving way and healthy subjects which demonstrated a knee abduction moment. Conclusions: The response of this subject to the giving-way event suggests that higher knee flexion angles may enhance knee stability and, in reaction to the giving-way event, that knee extension moment may increase