Article
Parental Preferences and Selective Abortion: A Commentary on Roe v. Wade, Doe v. Bolton, and the Shape of Things to Come
Richard Delgado and Judith Droz Keyes
One question not addressed by the Supreme Court in Roe or its companion case, Doe v. Bolton, is whether there are other maternal interests or detriments; nor did the Court consider whether, if there are additional interests, they would prove sufficiently compelling to override countervailing state interests. In particular, the Court did not consider whether a decision to abort based on advance knowledge of certain characteristics of the fetus would…
Article
The Federal Income Tax Effects of the Missouri Version of the Uniform Divorce Act
Alan Gunn and F. Hodge O'Neal
The marital property provisions of the new Missouri divorce law render the tax treatment of property transfers and alimony payments unclear. As to property transfers, the problem is that the new law appears to give the wife an interest in property that previously would have been regarded as belonging to the husband. Since this is so, it is possible to argue that a “transfer” of appreciated property to the wife…
Case Comment
Veterans’ Reemployment Rights: Severance Pay, Palmarozzo v. Coca-Cola Bottling Co., 490 F.2d 586 (2d Cir. 1973)
Robert W. Hamilton
Case Comment
Taxation of Gifts of Stock in a Liquidating Corporation, Kinsey v. Commissioner, 477 F.2d 1058 (2d Cir. 1973)
Leland J. Badger and Jonathan T. Howe
Case Comment
Deduction of Promotional Campaign Costs As “Ordinary and Necessary” Expenses, Briarcliff Candy Corp. v. Commissioner, 475 F.2d 775 (2d Cir. 1973)
Edward Abraham Cohen
Case Comment
Deductibility of Legal Fees for Tax Advice in Estate Planning, Sidney Merians, 60 T.C. 187 (1973)
R. Steven Jones
Case Comment
Liability of Public Utility for Temporary Interruption of Service, National Food Stores, Inc. v. Union Electric Co., 494 S.W.2d 379 (Mo. Ct. App. 1973)
Stephen C. Jones
Book Review
Review of “Economic Analysis of Law,” By Richard A. Posner
Donald H. J. Hermann and Cristofer Esty Lord
Book Review
Review of “Power, Law, and Society: A Study of the Will to Power and the Will to Law,” By Edgar Bodenheimer
Anthony D'Amato and Carl S. Nadler
Book Review
Review of “Justice Under Fire: A Study of Military Law,” By Joseph W. Bishop, Jr.
Aaron S. Condon and Tracy J. Van Steenburgh
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