Influence of Philosophy on Law and Politics in Western Civilization

Gray L. Dorsey
In Western civilization, philosophy has had an influence upon the norms of law and politics and upon attitudes toward legal and political questions and problems. The basic influence, as might be expected, occurred early in the course of Western civilization. It produced a central tradition of natural law and humanism that has had setbacks and various interpretations, but has continued to serve as the guide for law and politics in…

Scholarship and Fellowship Grants as Income: A Search for Treasury Policy

Donald H. Gordon
More than five years have elapsed since the enactment of section 117 as a part of the Internal Revenue Code of 1954. In that period there have been several revenue rulings and one judicial decision3 dealing with problems arising under section 117. A reading of these suggests that the difficulties which characterized the income tax treatment of grants and awards in aid of student and scholar prior to the enactment…