Corporate Distributions of Appreciated Property—A Comment on Policy
John E. North
I. The Basic Change
II. Policy Considerations … A. Minimizing the “Double Tax” … B. Preventing Conversion of Ordinary Income to Capital Gain
III. Distribution of Inventory
IV. Distributions of Depreciable Property
V. Conclusion
The Winning National Moot Court Brief
Patrick W. Healey et al.
The Nebraska Law Review is proud to reproduce here the winning brief of the Seventh Annual National Moot Court Competition submitted by a three-member team representing the University of Nebraska College of Law. To retain that value which may be gained from the brief as a style guide for other collegiate teams in moot court competitions and for the practicing lawyer, the brief is published as it appeared in the final round of competition, rather than in the newly adopted format and typographical style of the Nebraska Law Review. More important, the substance of the brief deals with a perplexing problem of the criminal law-the defense of insanity. The brief is of course a document advocating one side of the issue. The following brief summary of the legal issue raised is included to place the brief in its proper context.
General Problems of Life Insurance in Estate Planning
Howard E. Tracy
I. The Application of Section 2042 … A. Preliminary Problems … B. The Incidents of Ownership Rule … C. The Reversionary Interest Rule
II. The Application of Other Sections … A. Section 2035: Transfers in Contemplation of Death … B. Section 2036: Transfers with Retained Life Estates … C. Section 2037: Transfers Effective at Death
III. Summary
Municipal Home Rule, a Progress Report?
Arthur B. Winter
I. The Home Rule Concept … A. Cause and Effect … B. Advantages of Home Rule … C. Nebraska’s Constitutional Provisions … D. The Application of Home Rule … E. Home Rule and the Courts—Generally
II. Selected Aspects of the Municipal Legislative Process … A. The Exercise of Certain Quasi-Sovereign Powers … 1. Eminent Domain … 2. Power to Tax and Assess … 3. Regulation of Surface Transportation Systems … 4. Regulation of Liquor Traffic and Gambling … B. Municipal Services to Citizens … 1. The Public Safety Function … 2. The Educational Function … 3. Health and Sanitation … 4. Streets and Parking Lots
III. Conclusions
Federal Loyalty-Security Removals, 1946–1956
Robert J. Morgan
I. Judicial Review of Civil Service Removals
II. The Loyalty-Security Cases … A. The Removal Power and the Bill of Rights … B. The Doctrine of Specific Charges … C. The Cole Case
III. A Critique
Nebraska Corporation Law, a Statutory Jungle
Roland A. Luedtke
I. Introduction … A. The General Corporation Law of 1941 … 1. Source … 2. Scope … B. Adoption of General Nonprofit Corporation Law of Nebraska, 1943 … C. Amendments to Corporation Laws since 1941
II. Procedural Matters of Administration … A. The General Corporation Law … 1. Definitions … 2. Filing Articles of Incorporation … 3. Similarity of Corporate Name … 4. Election of Directors and Officers … 5. Proper Certification of Amendments … 6. Reduction of Capital … 7. Stockholders’ Right Inquiry … 8. False Reports by Directors or Officers … 9. Inconsistent Provisions re Filing Formalities … 10. Matters Involving Voluntary Dissolution … 11. Recent Legislative Alterations … B. Nonprofit Corporation without Capital Stock … 1. The 1929 Nonprofit Corporation Act … 2. Hospital Service Corporations … 3. The General Nonprofit Corporation Law of Nebraska … C. Foreign Corporations … 1. What Constitutes “Doing Business” in Nebraska … 2. Enforcement of Contracts … 3. Statutory Service of Process upon Secretary of State … D. Cooperative Companies … 1. General Provisions … 2. Cooperative Credit Associations … 3. Cooperative Land Companies … 4. Nonstock Cooperative Marketing Companies … E. Occupation Tax … 1. Nature of the Tax … 2. Common Errors and Omission in Annual Reports … 3. Penalty Remission … 4. Permissive Filing of Tax Lien by Secretary of State … 5. Dissolution for Nonpayment of Occupation Taxes … F. Corporations Not Included under General Corporation Laws … 1. Bridge Companies … 2. Real Estate Corporations … 3. Charitable and Fraternal Societies … 4. Educational Institutions … 5. Religious Societies .. 6. Nonprofit Professional and Similar Associations … 7. Burial Associations … 8. Fontenelle Forest Association … 9. Union Depot Companies … 10. Credit Unions … 11. Membership Corporations and Associations … 12. Corporate Bodies Not in Chapter 21
IV. [III.] Summary and Conclusions
Generally Applicable Law and the Free Exercise of Religion
Douglas Laycock et al.
I. Introduction
II. Free Exercise of Religion in the Age of Smith
III. Two Requirements with Distinct Content ... A. Neutrality ... B. General Applicability
IV. Elaborating General Applicability ... A. Arguments for Minimizing the Requirement of General Applicability: Stormans v. Wiesman ... B. Reasonable Exceptions ... C. Circular Categories and Circular Government Interests ... D. Secular Exceptions Not Stated in the Law’s Text ... E. Rules That Apply to Most but Not All Analogous Secular Conduct ... F. Laws with a Single Secular Exception That Undermines the State’s Interests
V. Underlying Reasons ... A. Value Judgments about Religion ... B. Vicarious Political Protection for Religious Minorities ... C. The Level of Protection
VI. Conclusion
Evidence—The Uniform Business Records as Evidence Act Applied to Medical Records
Howard E. Tracy
In Fries v. Goldsby, decided in December 1956, the Nebraska Supreme Court held, inter alia, that a chiropractor’s permanent record of plaintiff’s history, examination, diagnosis, care, and treatment were not admissible into evidence under the Uniform Business Records as Evidence Act. Because the court treated the chiropractor as an expert in his field, this holding probably applies to other medical witnesses who testify as experts in their fields of knowledge. Thus, the court has seemingly held that the permanent records of physicians, surgeons, and dentists do not fall within the purview of the Uniform Act. This note is a discussion of that holding.
The Right to Change Defense or Claim by Amendments to the Pleadings
John C. McElhaney
I. Amendments Generally
II. Change in Defense Pleaded from That Used in Pre-Trial Negotiations
III. Amendments after Appeal—General
IV. Amendments after Remand—Specific Examples
V. Conclusion