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
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
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
Torts—Attractive Nuisance Doctrine as a Basis for Damages Caused to Third Persons by Trespassing Child
John C. McElhaney