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Full-Text Articles in Law

Line Drawing In Corporate Rights Determinations, Elizabeth Pollman Jan 2016

Line Drawing In Corporate Rights Determinations, Elizabeth Pollman

All Faculty Scholarship

This essay was written for the 21st Annual Clifford Symposium: The Supreme Court, Business, and Civil Justice. The essay argues that existing lines drawn between corporations may be a useful starting place for analyzing the rights of corporations, but caution must be used because the lines drawn in other areas were done for various policy reasons in different contexts that may not map onto the corporate rights determination. Attention should be paid to the specific characteristics of corporations that are relevant to the right at stake and the basis for extending protection. The key contribution of this essay is to …


21st Century State Taxation Of The Closely Held Business, D. French Slaughter Iii, Duane Dobson Nov 2015

21st Century State Taxation Of The Closely Held Business, D. French Slaughter Iii, Duane Dobson

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning For The Closely Held Business, Dennis I. Belcher, William I. Sanderson Nov 2010

Estate Planning For The Closely Held Business, Dennis I. Belcher, William I. Sanderson

William & Mary Annual Tax Conference

No abstract provided.


Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell Nov 2006

Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell

William & Mary Annual Tax Conference

No abstract provided.


Family Limited Partnership Update, Farhad Aghdami Nov 2004

Family Limited Partnership Update, Farhad Aghdami

William & Mary Annual Tax Conference

No abstract provided.


Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii Nov 2004

Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii

William & Mary Annual Tax Conference

No abstract provided.


Solving The Everyday Problem Of Client Identity In The Context Of Closely Held Businesses, Darian M. Ibrahim Oct 2004

Solving The Everyday Problem Of Client Identity In The Context Of Closely Held Businesses, Darian M. Ibrahim

Faculty Publications

No abstract provided.


Strategic Planning For The Closely Held Business -- Where To Go Beyond Bank Debt And Internal Growth, Arthur E. Cirulnick Nov 2002

Strategic Planning For The Closely Held Business -- Where To Go Beyond Bank Debt And Internal Growth, Arthur E. Cirulnick

William & Mary Annual Tax Conference

No abstract provided.


Uses Of Life Insurance For The Closely-Held Business, Mary Anne Mancini Nov 2002

Uses Of Life Insurance For The Closely-Held Business, Mary Anne Mancini

William & Mary Annual Tax Conference

No abstract provided.


Employee Benefits For The Closely Held Business, Lisa C. Germano Dec 2001

Employee Benefits For The Closely Held Business, Lisa C. Germano

William & Mary Annual Tax Conference

No abstract provided.


The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth Apr 1997

The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth

Faculty Publications

The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.


Direct Vs. Derivative, Or "What's A Lawsuit Between Friends In An 'Incorporated Partnership'?", Daniel S. Kleinberger Jan 1996

Direct Vs. Derivative, Or "What's A Lawsuit Between Friends In An 'Incorporated Partnership'?", Daniel S. Kleinberger

Faculty Scholarship

In any context the distinction between direct and derivative claims carries significant consequences. The procedural requirements are different, as are the available remedies. In addition, the remedies benefit different parties. A successful derivative claim typically enriches the corporate treasury, while a successful direct claim typically puts money directly in the hands of the shareholder claimant. Moreover, derivative defendants can shelter behind several powerful bulwarks-including special litigation committees and the business judgment rule-that are unavailable to direct defendants.

Under the 'internal affairs' doctrine, Minnesota law governs the direct/derivative issue for all Minnesota corporations. Current Minnesota law provides inadequate guidance when the …


Effective Use Of Buy & Sell Agreements: Alternatives To The Traditional Buy & Sell Agreement, Myron E. Sildon Dec 1989

Effective Use Of Buy & Sell Agreements: Alternatives To The Traditional Buy & Sell Agreement, Myron E. Sildon

William & Mary Annual Tax Conference

No abstract provided.


Aftermath Of The 1986 Tax Reform Act- Part Ii, Louis H. Diamond Dec 1988

Aftermath Of The 1986 Tax Reform Act- Part Ii, Louis H. Diamond

William & Mary Annual Tax Conference

No abstract provided.


The Subchapter S Revision Act: An Analysis And Appraisal, Glenn E. Coven Jul 1983

The Subchapter S Revision Act: An Analysis And Appraisal, Glenn E. Coven

Faculty Publications

No abstract provided.


Redemptions Under Section 303, Emeric Fischer Dec 1979

Redemptions Under Section 303, Emeric Fischer

William & Mary Annual Tax Conference

No abstract provided.