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Full-Text Articles in Law

An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White Dec 1983

An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White

Articles

A good deal has been written over the past forty-odd years about the tax benefit rule. Over this period the federal courts have decided many cases in which its application has been at issue, and the law journals have published a small but steady stream of commentary on the rule and its manifestations. Last term, in Hillsboro National Bank v. Commissioner, the Supreme Court issued an opinion that focused squarely, and at some length, on the tax benefit rule. Despite this attention, relatively little has been done to examine the conceptual foundations of the tax benefit rule and to …


Hawaii Tax Held Invalid: Court Decides First Case Of The Term, Patricia D. White Nov 1983

Hawaii Tax Held Invalid: Court Decides First Case Of The Term, Patricia D. White

Articles

Aloha Airlines, Inc.

v.

Director of Taxation, State of Hawaii (Docket No. 82-585)

Hawaiian Airlines, Inc.

v.

Director of Taxation, State of Hawaii (Docket No. 82-566)

Argued October 4. 1983. Decided November 1, 1983


The Persistence Of Classical Style, Patrick O. Gudridge Jan 1983

The Persistence Of Classical Style, Patrick O. Gudridge

Articles

No abstract provided.


Comment, Bernard H. Oxman Jan 1983

Comment, Bernard H. Oxman

Articles

No abstract provided.


Statistics In Litigation: A Selective Bibliography, Michael G. Chiorazzi Jan 1983

Statistics In Litigation: A Selective Bibliography, Michael G. Chiorazzi

Articles

No abstract provided.


The Derivative And Discretionary-Function Immunities Of Presidential And Congressional Aides In Constitutional Tort Actions, Kathryn D. Sowle Jan 1983

The Derivative And Discretionary-Function Immunities Of Presidential And Congressional Aides In Constitutional Tort Actions, Kathryn D. Sowle

Articles

No abstract provided.