Law Commons^™

Securities Regulation-Application Of Section 16(B) - Deputization - Liability For Short-Swing Profits After Directorship Terminated-Feder V. Martin Marietta Corp. 406 F.2d 260 (2d. Cir. 1969), Donald Gary Owens

William & Mary Law Review

No abstract provided.

Recent Cases, Law Review Staff

Vanderbilt Law Review

Constitutional Law--Armed Forces--Courts-Martial Jurisdiction over Military Personnel Limited to Service--Connected Offenses

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Constitutional Law--Desegregation--Public Housing Authority Required to Build Most Units in White Neighborhoods

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Constitutional Law--Double Jeopardy--Fifth Amendment's Guarantee against Double Jeopardy is Applicable to the States through the Fourteenth Amendment

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Constitutional Law--Garnishment--Prejudgment Wage Garnishment, in Absence of Conditions Requiring the Special Protection of a State or Creditor Interest, Violates the Due Process Clause of the Fourteenth Amendment

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Constitutional Law--State Taxation--State Use Tax Invalidly Applied to Fuel Gas Used as an Integral Part of Interstate Commerce

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Corporations--Corporate Director Accountable to Corporation Under State Law for Profits …

Mandatory Buy-Out Agreements For Stock Of Closely Held Corporations, Douglas A. Kahn

Articles

A buy-out of a shareholder's stock is a sale of his stock holdings in a specific corporation pursuatnt to a pre-existing contract. In recent years such arrangements have, deservedly, become an increasingly popular planning device for shareholders in closely held corporations; they make it possible to limit the class of potential shareholders, provide liquidity for the estate of a deceased shareholder, and establish a value for stock which has no active market. There are two popular categories of buy-out plans. If the prospective purchaser of a decedent's shares is the corporation that issued them, the plan is called an "entity …

Federal Taxation - Accumulated Earnings Tax - The Quantum Of Tax Avoidance Purpose Required - United States V. Donruss, 89 S. Ct. 501 (1969), Robert S. Parker Jr.

William & Mary Law Review

No abstract provided.

Bank Merger Policy And The Third National Bank Decision, Benjamin J. Klebaner

Vanderbilt Law Review

As measured by regional standards, banking in Tennessee's capital for years centered around three very large institutions and one of middle size. The latter, Nashville Bank and Trust Company(hereinafter Nashville Bank), merged into Third National Bank (the second largest bank in the area) in August, 1964, after the Justice Department failed to secure a preliminary injunction blocking the merger. This left Davidson County (the county in which Nashville is located) with seven banks, four of which were quite small. Nashville Bank was less than one-fourth the size of third-ranking Commerce Union Bank, but almost seven times as large as the …

The 1968 Business Corporation Law Of Louisiana, Ben R. Miller

Louisiana Law Review

No abstract provided.

Recent Cases, Law Review Staff

Vanderbilt Law Review

Corporations--Equity--Specific Performance of Stock Option Granted Because of Tax Advantage Feature of Option

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Property--Landlord-Tenant--Rabbinical Court Establishes Far-Reaching Standard of Landlords' Obligations to Tenants

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Taxation--Federal Estate Taxation--Under Treasury Regulation Section 20.2031-8(b), Value of Shares in Mutual Funds Is Public Offering Price on Date of Death Rather Than Redemption Price

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Taxation--Mineral Rights--Carried Interest Loses Deduction for Depletion, Depreciation, and Intangible Drilling Costs During Recoupment

Corporations, Jerry E. Oxner

South Carolina Law Review

No abstract provided.

The Liquidation-Reincorporation Device - Analysis And Proposed Solutions, Bruce D. Lombardo, Thomas C. Riley

Villanova Law Review

No abstract provided.

The Decline Of The Purchaser-Seller Requirement Of Rule 10b-5, Edward J. Ciechon Jr.

Villanova Law Review

No abstract provided.

Professional Corporations - Recent Developments, Hugh Ault

Hugh J. Ault

No abstract provided.