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Full-Text Articles in Law
No Less A Victim: A Call To Governor Nixon To Grant Clemency To Two Missouri Women, Kristen L. Stallion
No Less A Victim: A Call To Governor Nixon To Grant Clemency To Two Missouri Women, Kristen L. Stallion
Missouri Law Review
Approximately one in three women in the United States will fall victim to domestic violence in her lifetime. In recent years, an intimate partner killed approximately thirty-nine percent of female homicide victims in the United States; an intimate partner only killed 2.8% of male homicide victims. Battered Woman Syndrome (“BWS”) has received broad recognition in an effort to help factfinders better understand how battered women perceive their relationships, and opportunities for escape from abuse, as well as reactions to the cycle of violence. Before the introduction of expert testimony regarding BWS was admissible at trial, women who killed their partners …
From One Pocket To The Other: The Abuse Of Real Estate Investment Trusts Deductions, Jennifer Stonecipher
From One Pocket To The Other: The Abuse Of Real Estate Investment Trusts Deductions, Jennifer Stonecipher
Missouri Law Review
Many large, multi-state retailers and banks have been acting as their own landlord by paying rent to themselves. Sophisticated corporate tax strategists have employed a method of avoiding state taxes by using a real estate investment trust (REIT) to "own" its real estate. The retailer or bank then pays rent to the REIT, which then turns the money over to a holding company. The rent money ends up back in the hands of the corporate parent, without being subject to state income tax along the way. Although this tax loophole has been closed by the federal government, the strategy is …
Judicial Discretion To Find Abuse Under Section 707(B)(3), Eugene R. Wedoff
Judicial Discretion To Find Abuse Under Section 707(B)(3), Eugene R. Wedoff
Missouri Law Review
This article suggests the contrary - that if a section 707(b) motion properly raises the question, a bankruptcy judge has a duty to consider the actual financial situation of a debtor who is not subject to a means test presumption; that the judge should find abuse where the debtor can repay a sufficient amount of unsecured debt; and that the means test serves to guide, rather than foreclose, such determinations of abuse. Part I discusses the language of BAPCPA that requires this result, focusing on the nature of the means test as a presumption. Part II examines (and finds wanting) …
Abuse Prevention 2005, James J. White
Abuse Prevention 2005, James J. White
Missouri Law Review
The 2005 amendments to the Bankruptcy Code (BAPCPA or Act) that became effective in October of 2005 had an unusually long and difficult gestation. The legislation was conceived and even passed by Congress once during the Clinton administration. After President Clinton's pocket veto, the Act did not again reach a President's desk until President George W. Bush signed the Act into law on April 20, 2005, during the first year of his second term. The Act was conceived by institutional unsecured consumer creditors as the antidote to the rapidly rising number of consumer bankruptcies that followed the enactment of the …