The notion that there are constitutional limitations on the power of the states to export their tax burdens to residents of other states has been the predicate of recent court challenges to state taxing schemes. The concept of state tax exportation and its implications for constitutional analysis have not, however, been systematically explored by the courts. The economics of state tax exportation suggest that a judicial inquiry into the extent of state tax exportation would be a formidable if not an insuperable task. And the Supreme Court, when recently confronted with an opportunity to constitutionalize a principle of excessive state tax exportation, flatly declined to do so. It is nevertheless possible that the concept of state tax exportation may have a role to play in constitutional analysis as a vague admonition to the states not to transgress some yet to be defined norms of fiscal balance in our federal system.

Under a California procedure, parties to litigation may agree to have their cases referred to retired judges for private trial. While the procedure affords substantial benefits in some kinds of cases, it does involve problems that will probably limit its more general use.

The majority of prisons today have an internal grievance mechanism that gives inmates an opportunity to air complaints and seek solutions to individual and institution-wide problems. This study reports on the way the mechanism functions at two Illinois state prisons—one minimum security and one maximum security. The main findings are: (1) that the mechanism is heavily and repetitively used by only a portion of the inmate population, (2) that the grievances filed range widely in type as well as in merit, although it is clear that there is much frivolous activity, (3) that inmates win only a small percentage of their cases, either at the first-instance level or on appeal, and (4) that among both line prison staff (at least at one of the prisons) and inmates there is considerable dissatisfaction with the process, although a minority of prisoners and the higher echelon prison administrators can be counted on for more favorable assessments. The article goes on to compare these findings with the generally articulated objectives of the grievance process and concludes with a series of suggestions that have been made for improving its workings.

A criminal jury of fewer than 6 members and a jury in which 5 out of 6 can find a verdict were held unconstitutional by the U.S. Supreme Court for failing to meet the requirements of due process as mandated by the Fourteenth Amendment. In four states—Michigan is one of them—the 5 out of 6 jury is the standard civil jury. Two questions are raised: first, whether such a jury violates the Michigan state constitution; second, whether such a 5 out of 6 civil jury violates the federal Constitutiton even though the civil jury is not protected by the Fourteenth Amendment.

Recent changes in the tax laws governing retirement plans may offer significant tax advantages to lawyers and other self-employed persons. The author discusses the provisions of the Economic Recovery Tax Act of 1981 as they affect self-employed lawyers and compares them with the advantages that may be obtained by incorporation—both firm incorporation and individual incorporations within a firm. He explores a variety of tax issues, including important related Tax Court decisions, and makes recommendations with respect to adopting a strategy by a particular lawyer or firm.

This study presents evidence that there are three distinct images of lawyers that are held by both lawyers and the public. The lawyers' professional subculture and values are explored through examination of the three images and their interrelationships as seen from differing perspectives. Implications are drawn concerning issues of lawyer identity, social responsibility, lawyer-client relations, and the unity of the bar. The images are related to other symbolic structures, including the adversary system, the family, and Western myth.