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Full-Text Articles in Law
The Flexible Doctrine Of Spoliation Of Evidence; Cause Of Action, Defense, Evidentiary Presumption And Discovery Sanction, Robert L. Tucker
The Flexible Doctrine Of Spoliation Of Evidence; Cause Of Action, Defense, Evidentiary Presumption And Discovery Sanction, Robert L. Tucker
Akron Law Faculty Publications
No abstract provided.
Choice Of Business Tax Entity After The 1993 Tax Act, Craig J. Langstraat, K. Dianne Jackson
Choice Of Business Tax Entity After The 1993 Tax Act, Craig J. Langstraat, K. Dianne Jackson
Akron Tax Journal
The first section of this article presents a discussion of the decision itself, as well as a description of each of the most common types of business forms. The second section provides a summary of the tax classification requirements imposed on certain entities by the Internal Revenue Service (IRS). The third and fourth sections examine the non-tax and tax considerations of the choice of entity decision. A chart is also provided which summarizes the non-tax and tax considerations addressed in the article (see Appendix A).
Distributions From Revocable Trusts And Estate Inclusion, Mark A. Segal
Distributions From Revocable Trusts And Estate Inclusion, Mark A. Segal
Akron Tax Journal
In this article analysis is made of the tax law and issues concerning the estate tax treatment of distributions made from a revocable trust within three years of death.
Income Tax Practice And Certified Public Accountants: The Case For A Status Based Exemption From State Unauthorized Practice Of Law Rules, Matthew A. Melone
Income Tax Practice And Certified Public Accountants: The Case For A Status Based Exemption From State Unauthorized Practice Of Law Rules, Matthew A. Melone
Akron Tax Journal
The purpose of this article is to examine the application of unauthorized practice of law restrictions to certified public accountants engaged in income tax practice. Prior to my admission to the bar, I had been a practicing certified public accountant and, like many of my colleagues, did not believe that the scope of my profession's services in tax matters was subject to serious dispute. However, exposure to attorneys, particularly those not in tax practice, has led me to conclude that the bar has not come to any universally agreed upon conclusions about the role that certified public accountants may properly …
The Supreme Court And State Restraints On Cpa Business Solicitation, Peter E. Millspaugh
The Supreme Court And State Restraints On Cpa Business Solicitation, Peter E. Millspaugh
Akron Tax Journal
Over the last two decades, the United States Supreme Court has ruled on a number of questions with a direct bearing on the accounting profession. Extending this legacy, the High Court has once again entered the world of the practicing accountant to examine the Constitutional scope of State Boards of Accountancy to restrict direct, in-person, uninvited business solicitation within the profession. The High Court's findings and decision were delivered recently in the case styled Edenfield v. Fane, which considered a sole practitioner's challenge to solicitation restrictions adopted by the state of Florida. This ruling carries some important implications for …
Charles Fairman, Felix Frankfurter, And The Fourteenth Amendment, Richard L. Aynes
Charles Fairman, Felix Frankfurter, And The Fourteenth Amendment, Richard L. Aynes
Akron Law Faculty Publications
The scope of the Fourteenth Amendment determines, in large measure, the allocation of responsibility and power between the states and the government of the United States. It has been characterized as “the most significant [[[Amendment] in our history” and a “second American Constitution.” It is therefore not surprising that some of the most important disputes in the United States Supreme Court have been over the meaning of the Fourteenth Amendment and that the disputes have involved some of the most important legal thinkers of our times.
In the twentieth century, one of the most familiar articulations of differing views occurred …
Vexatious Litigation As Unfair Competition And The Applicability Of The Noerr-Pennington Doctrine, Robert L. Tucker
Vexatious Litigation As Unfair Competition And The Applicability Of The Noerr-Pennington Doctrine, Robert L. Tucker
Akron Law Faculty Publications
No abstract provided.
Vexatious Litigation As Unfair Competition And The Applicability Of The Noerr-Pennington Doctrine, Robert L. Tucker
Vexatious Litigation As Unfair Competition And The Applicability Of The Noerr-Pennington Doctrine, Robert L. Tucker
Robert L Tucker
No abstract provided.
Charles Fairman, Felix Frankfurter, And The Fourteenth Amendment, Richard L. Aynes
Charles Fairman, Felix Frankfurter, And The Fourteenth Amendment, Richard L. Aynes
Richard L. Aynes
The scope of the Fourteenth Amendment determines, in large measure, the allocation of responsibility and power between the states and the government of the United States. It has been characterized as “the most significant [[[Amendment] in our history” and a “second American Constitution.” It is therefore not surprising that some of the most important disputes in the United States Supreme Court have been over the meaning of the Fourteenth Amendment and that the disputes have involved some of the most important legal thinkers of our times. In the twentieth century, one of the most familiar articulations of differing views occurred …
The Flexible Doctrine Of Spoliation Of Evidence; Cause Of Action, Defense, Evidentiary Presumption And Discovery Sanction, Robert L. Tucker
The Flexible Doctrine Of Spoliation Of Evidence; Cause Of Action, Defense, Evidentiary Presumption And Discovery Sanction, Robert L. Tucker
Robert L Tucker
No abstract provided.