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Articles 1 - 30 of 37
Full-Text Articles in Law
Estate Planning For Subchapter S Corporation Stock, Barbara B. Hipple
Estate Planning For Subchapter S Corporation Stock, Barbara B. Hipple
William & Mary Annual Tax Conference
No abstract provided.
Redemptions Under Section 303, Emeric Fischer
Redemptions Under Section 303, Emeric Fischer
William & Mary Annual Tax Conference
No abstract provided.
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
William & Mary Annual Tax Conference
No abstract provided.
Abandoning Bankruptcy Law's "Identity Of Interest" Exception, Michigan Law Review
Abandoning Bankruptcy Law's "Identity Of Interest" Exception, Michigan Law Review
Michigan Law Review
Section I of this Note discusses the goals and weaknesses of the identity of interest exception; Section II explains the advantages of consolidation and novation; and the final Section suggests a way to separate cases where novation is appropriate from those where consolidation is the preferred remedy.
Survival Of Rights Of Action After Corporate Merger, Michigan Law Review
Survival Of Rights Of Action After Corporate Merger, Michigan Law Review
Michigan Law Review
Once a corporation ceases to exist, most courts permit neither primary nor derivative suits to be brought in its name. If a merger precipitates that corporate demise, courts usually hold that standing to sue, like other assets of the "merged" corporation, passes to the surviving corporation. This Note ponders the merit of that rule of passage.
Section I categorizes the cases defining the rule of passage. Some courts have steadfastly adhered to the rule and denied standing to the merged corporation's shareholders. Other courts, fearing that the rule would preclude meritorious actions, have created exceptions allowing these shareholders to sue …
Lawyering And Client Decisionmaking: Informed Consent And The Legal Profession, Mark Spiegel
Lawyering And Client Decisionmaking: Informed Consent And The Legal Profession, Mark Spiegel
Mark Spiegel
In this Article, Professor Spiegel examines the doctrine of informed consent as it relates to the legal profession. The Article first traces the development of the informed-consent doctrine and then considers the extent to which current legal doctrines and professional norms incorporate informed consent between lawyers and their clients. Professor Spiegel suggests that the predominant focus of informed consent is on a lawyer’s power to bind his client vis-à-vis third parties and advocates for the development of an informed-consent doctrine that accounts for the interests of all parties involved. Professor Spiegel concludes with a discussion of the application of his …
Corruption And The Foreign Corrupt Practices Act Of 1977, Fredric Bryan Lesser
Corruption And The Foreign Corrupt Practices Act Of 1977, Fredric Bryan Lesser
University of Michigan Journal of Law Reform
This article first discusses the business activities and competing interests which prompted congressional action. Part II analyzes the FCPA and attempts to solve the ambiguities inherent in the criminalization provisions, thereby clarifying which activities are proscribed by the FCPA and what is meant by the Act's corruption requirement. Finally, Part III examines the possibilities for multinational agreements prohibiting bribery.
The Constitutional Rights Of Corporations Revisited: Social And Political Expression And The Corporation After First Nationial Bank V. Bellotti, Charles R.T. O'Kelley
The Constitutional Rights Of Corporations Revisited: Social And Political Expression And The Corporation After First Nationial Bank V. Bellotti, Charles R.T. O'Kelley
Scholarly Works
The Supreme Court has addressed only a few occasions the extent to which corporations enjoy those constitutional rights so fundamental to private citizens. In this article Professor O'Kelley discusses the inherent difficulty in applying familiar constitutional principles to corporations and examines those cases in which the Supreme Court has either extended or denied to corporations various constitutional rights. Finding that two underlying conceptual doctrines -- the Field rational and the associational rationale -- have guided the Court in previous decisions in this area, he then applies these doctrines in an analysis of the recent Supreme Court decision in First National …
Accounting And Accountability: Overview Of The Accounting Provisions Of The Foreign Corrupt Practices Act Of 1977, Thomas E. Baker
Accounting And Accountability: Overview Of The Accounting Provisions Of The Foreign Corrupt Practices Act Of 1977, Thomas E. Baker
Washington and Lee Law Review
No abstract provided.
Corporate Governance And The Outside Director - A Modest Proposal, Victor M. Earle, Iii
Corporate Governance And The Outside Director - A Modest Proposal, Victor M. Earle, Iii
Washington and Lee Law Review
No abstract provided.
Reflections On Section 382: Searching For A Rationale, J. Clifton Fleming Jr.
Reflections On Section 382: Searching For A Rationale, J. Clifton Fleming Jr.
BYU Law Review
No abstract provided.
The Curse Of Corporate Control: A Mutual Insurance Company-A Brief On Behalf Of Society, David Cowan Bayne
The Curse Of Corporate Control: A Mutual Insurance Company-A Brief On Behalf Of Society, David Cowan Bayne
BYU Law Review
No abstract provided.
A New Look At The Section 119 Meals And Lodging Exclusion, Steven Luby
A New Look At The Section 119 Meals And Lodging Exclusion, Steven Luby
West Virginia Law Review
One of the most problematic areas of income tax law has been the excludability of various employee fringe benefits from taxable income. This article examines the appropriate tax treatment of one type of fringe benefit-meals furnished by an employer to his employee. Prior to 1954 the excludability of the value of meals furnished by an employer was dependent upon whether the factual circumstances of the case satisfied a "convenience of the employer" rule developed by administrative rulings and case law. In 1954 Congress attempted to end the confusion surrounding the excludability of meals furnished by an employer by enacting section …
Book Reviews: Two Cheers For Capitalism / Does Freedom Work?, Henry Aaron
Book Reviews: Two Cheers For Capitalism / Does Freedom Work?, Henry Aaron
Vanderbilt Law Review
Although Kristol's book is vastly better than Devine's--both in style and in content--the two books suffer from a common short-coming. Kristol sees a central institution of modern capitalism--the corporation-under aggressive attack, and seeks to defend it. One may disagree with his appraisal of the risks, and resent his tendency to tar all critics with the inanities of the most extreme, but he has a strong case to make-that the rise of modern American capitalism has been a magnificent success story. This success has required an uneasy cooperation between free-market institutions and collective restraints and modifications of market outcomes. By seeing …
Ambivalent Reflections On Regulation, Roberta S. Karmel
Ambivalent Reflections On Regulation, Roberta S. Karmel
Faculty Scholarship
No abstract provided.
A Note On Corporate America, Simon M. Lorne
A Note On Corporate America, Simon M. Lorne
Michigan Law Review
A Review of The Attack on Corporate America: The Corporate Issues Sourcebook edited by M. Bruce Johnson
Multinationals Revisited, John M. Niehuss
Multinationals Revisited, John M. Niehuss
Michigan Law Review
A Review of Storm over the Multinationals--The Real Issues by Raymond Vernon
On Petition For A Writ Of Certiorari To The United States Court Of Appeals For The Sixth Circuit, Brief Of The Federal Bar Association As Amicus Curiae, The Upjohn Company, Et Al. V. United States Of America, Et Al., Thomas G. Lilly, Alfred F. Belcuore, Paul F. Rothstein, Ronald L. Carlson
On Petition For A Writ Of Certiorari To The United States Court Of Appeals For The Sixth Circuit, Brief Of The Federal Bar Association As Amicus Curiae, The Upjohn Company, Et Al. V. United States Of America, Et Al., Thomas G. Lilly, Alfred F. Belcuore, Paul F. Rothstein, Ronald L. Carlson
U.S. Supreme Court Briefs
This case presents the question of whether communications between employees of a corporation and an attorney representing that corporation are entitled to the full protections of the attorney-client privilege only when the employees are those responsible for deciding and directing the corporation's response to the attorney's legal advice.
Gabhart V. Gabhart: An Indiana Response To Corporate Freeze-Outs, Ronald B. Given
Gabhart V. Gabhart: An Indiana Response To Corporate Freeze-Outs, Ronald B. Given
Indiana Law Journal
No abstract provided.
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
Optional Adjustments To Basis Of Partnership Property On Transfer Of Partnership Interests, Donald J. Weidner
Scholarly Publications
No abstract provided.
Young V. Valhi, Inc. : Extended Protection To Minority Shareholders In Freeze-Out Mergers, 12 J. Marshall J. Prac. & Proc. 683 (1979), David A. Schlanger
Young V. Valhi, Inc. : Extended Protection To Minority Shareholders In Freeze-Out Mergers, 12 J. Marshall J. Prac. & Proc. 683 (1979), David A. Schlanger
UIC Law Review
No abstract provided.
The Attorney-Client Privilege: A Look At Its Effect On The Corporate Client And The Corporate Executive, E. Elizabeth Perlman
The Attorney-Client Privilege: A Look At Its Effect On The Corporate Client And The Corporate Executive, E. Elizabeth Perlman
Indiana Law Journal
No abstract provided.
Extraterritorial Effect Of The Registration Requirements Of The Securities Act Of 1933, Peter John Mitchell Rohall
Extraterritorial Effect Of The Registration Requirements Of The Securities Act Of 1933, Peter John Mitchell Rohall
Villanova Law Review
No abstract provided.
Liabilities In Excess Of Basis: Focht, Section 357(C)(3) And The Assignment Of Income, Glenn E. Coven
Liabilities In Excess Of Basis: Focht, Section 357(C)(3) And The Assignment Of Income, Glenn E. Coven
Faculty Publications
No abstract provided.
Because All The World Was Not New York City: Governance, Property Rights, And The State In The Changing Definition Of A Corporation, 1730-1860, Hendrik Hartog
Because All The World Was Not New York City: Governance, Property Rights, And The State In The Changing Definition Of A Corporation, 1730-1860, Hendrik Hartog
Buffalo Law Review
No abstract provided.
The Constitutional Rights Of Corporations Revisited: Social And Political Expression And The Corporation After First National Bank V. Bellotti, Charles O'Kelley
The Constitutional Rights Of Corporations Revisited: Social And Political Expression And The Corporation After First National Bank V. Bellotti, Charles O'Kelley
Faculty Articles
The Supreme Court has addressed only a few occasions the extent to which corporations enjoy those constitutional rights so fundamental to private citizens. In this article Professor O'Kelley discusses the inherent difficulty in applying familiar constitutional principles to corporations and examines those cases in which the Supreme Court has either extended or denied to corporations various constitutional rights. Finding that two underlying conceptual doctrines -- the Field rational and the associational rationale -- have guided the Court in previous decisions in this area, he then applies these doctrines in an analysis of the recent Supreme Court decision in First National …
Director And Audit Committee Responsibilities Relating To Perquisites, Charles B. Tomm
Director And Audit Committee Responsibilities Relating To Perquisites, Charles B. Tomm
Washington and Lee Law Review
No abstract provided.
Limiting Conglomerate Mergers: The Need For Legislation, Joseph F. Brodley
Limiting Conglomerate Mergers: The Need For Legislation, Joseph F. Brodley
Articles by Maurer Faculty
No abstract provided.
Because All The World Was Not New York City: Governance, Property Rights, And The State In The Changing Definition Of A Corporation, 1730-1860, Hendrik Hartog
Because All The World Was Not New York City: Governance, Property Rights, And The State In The Changing Definition Of A Corporation, 1730-1860, Hendrik Hartog
Articles by Maurer Faculty
No abstract provided.
Department Of Justice Opinion Letter, Patricia M. Wald
Department Of Justice Opinion Letter, Patricia M. Wald
Vanderbilt Journal of Transnational Law
The Department of Justice supports the main purpose of these bills, that is, expeditious exposure of, and effective opposition to, secret cartel arrangements supported by foreign governments that cause direct injury in U. S. commerce. The Department of Justice also welcomes support for accelerated efforts toward international resolution of restrictive anticompetitive business practices. However, the Department, for the reasons stated above, recommends against enactment of H.R. 13921 and H.R. 13922 in their present forms.
We do believe the continued exploration and discussion of the need for enactment of a reporting requirement for foreign, governmentally-involved, cartels would be worthwhile. We have …