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Vanderbilt Law Review

First Page

375

Abstract

Constitutional Law -- Newsperson's Privilege - The First Amendment Guarantee of a Free Press Protects Against Compelled Disclosure of a Journalist's Exercise of Editorial Control and Judgment

Plaintiff, a former army officer who had achieved national prominence by claiming that his superiors ignored his reports of atrocities by American forces in Vietnam,' brought a libel suit against defendant television producer, reporter, and network for broadcasting a program that cast doubt upon plaintiff's allegations. Contending that defendant did not present available information corroborating plaintiff's claims, plaintiff sought discovery of the producer's beliefs, opinions, intent, and conclusions in preparing the program.

Alan William Duncan

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Income Taxation--Alternative Tax--In Computing Alternative Tax Under Section 1201 of the Internal Revenue Code Taxpayer May Not Deduct from Net Long-Term Capital Gain That Portion of Capital Gain Required To Be Set Aside Permanently for Charitable Organizations

Decedent's will required taxpayer estate to distribute to specified charitable organizations a specific portion, of net long-term capital gain realized upon the sale of any securities included in the residue of the estate.' In calculating the alternative tax' on the capital gains realized by the estate in 1967 and 1968, taxpayer deducted from capital gains the amounts required to be set aside for charities.: The Internal Revenue Service disallowed the taxpayer's computation method, contending that a deduction for charitable set asides and payments was not allowable under section 1201.

Elton Gregory Snowden

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Income Taxation-Corporate Reorganization-Stock Received Under Contingent Payment Plan Is Subject to Imputed Interest Provisions of Section 483 of the Internal Revenue Code

Decedent's will required taxpayer estate to distribute to specified charitable organizations a specific portion, of net long-term cap-ital gain realized upon the sale of any securities included in the residue of the estate.' In calculating the alternative tax' on the capital gains realized by the estate in 1967 and 1968, taxpayer deducted from capital gains the amounts required to be set aside for charities.

Joseph W. Gibbs

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Torts-Independent Contractors-Employer Is Liable for Tortious Conduct of His Financially Irresponsible Independent Contractor

All rules affecting the master-servant relationship derive from the historic legal principle that employers are liable for the tortious conduct of their employees occurring in the course of employment. Respondeat superior, which imputes employee negligence to the employer, is not premised on fault. Instead, because the employer has the right to select, control, and dismiss employees' and because he is assumed to be in a better financial position to respond to judgments, the employer is held vicariously liable for tortious acts of his employees within the scope of employment.

William Arthur Holby

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