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Articles 1 - 14 of 14
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.
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 …
Ambivalent Reflections On Regulation, Roberta S. Karmel
Ambivalent Reflections On Regulation, Roberta S. Karmel
Faculty Scholarship
No abstract provided.
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.
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.
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.
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 …
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.
Special Elections: The Use Of Sections 6166, 6166a And 303 Of The Internal Revenue Code, Edwin T. Hood, Linda L. Chalstrom, Peter W. Brown
Special Elections: The Use Of Sections 6166, 6166a And 303 Of The Internal Revenue Code, Edwin T. Hood, Linda L. Chalstrom, Peter W. Brown
Faculty Works
No abstract provided.
Allocation Of Scarce Goods Under Section 2-615 Of The Uniform Commercial Code: A Comparison Of Some Rival Models, James J. White
Allocation Of Scarce Goods Under Section 2-615 Of The Uniform Commercial Code: A Comparison Of Some Rival Models, James J. White
Articles
Section 2-615 of the Uniform Commercial Code authorizes a contract seller to allocate goods in short supply when full performance has become commercially impracticable. Most of the cases under and commentary on that section have focused on the issue of commercial impracticability. The allocation aspects of the section have attracted much more modest attention in the cases and in the scholarly journals. The purpose of this article is to examine critically the allocation rule set out in section 2-615(b). That subsection authorizes a seller, upon a finding of commercial impracticability, to allocate "in any manner which is fair and reasonable." …
Stock Appreciation Rights And The Sec: A Case Of Questionable Rulemaking, Stuart R. Cohn
Stock Appreciation Rights And The Sec: A Case Of Questionable Rulemaking, Stuart R. Cohn
UF Law Faculty Publications
A stock appreciation rights (SARs) program is a form of deferred incentive compensation. Grantees are awarded SAR-units representing an equal number of the grantor’s equity shares currently being traded in public markets. SARs provide grantees the benefit of stock ownership without equity interest, investment, or risk of loss. Stock appreciation rights programs offer various advantages over other forms of executive compensation and have grown rapidly in number. These advantages include the availability of benefits without the requirement of monetary payments, the utilization of SARs as an interest-free form of financing the purchase of stock under tandem stock option programs, the …