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Articles 31 - 36 of 36
Full-Text Articles in Law
Loan Workouts, Superfund, And Lender Liability: De Minimis Settlements - The "Magic Bullet"?, Timothy J. Szuhaj
Loan Workouts, Superfund, And Lender Liability: De Minimis Settlements - The "Magic Bullet"?, Timothy J. Szuhaj
Akron Law Review
This article will focus on whether there is a practical solution for reconciling this clash between creditors' rights and environmental liability. In an effort to provide a tangible basis for critical analysis, the following hypothetical situation will be employed throughout this article. This hypothetical is intended to demonstrate a generic two party loan situation. Although this model may be an oversimplification, its basic assumptions adequately provide the basis for analysis.
A.E. Staley Maunufacturing Co. V. Commissioner: Life After Indopco: Tax Treatment Of A Target Corporation's Unsuccessful Hostile Tender Offer Defense Fees, Corinne E. Anderson
A.E. Staley Maunufacturing Co. V. Commissioner: Life After Indopco: Tax Treatment Of A Target Corporation's Unsuccessful Hostile Tender Offer Defense Fees, Corinne E. Anderson
Akron Law Review
One specific concern was whether the INDOPCO decision represented a per se rule that takeover-related expenses must always be capitalized. The recent Seventh Circuit decision of A.E. Staley Manufacturing Co. v. Commissioner appears to have answered this question in the negative. In Staley, the Court of Appeals held that the majority of investment banker fees paid in an unsuccessful attempt to defeat a hostile tender offer were deductible as "ordinary and necessary" business expenses. Alternatively, those expenses allocable to the company's unsuccessful efforts to engage in alternate transactions were deductible as "abandoned transactions. ' However, fees paid by Staley to …
Buckley V. Valeo, Political Disclosure And The First Amendment, Trevor Potter
Buckley V. Valeo, Political Disclosure And The First Amendment, Trevor Potter
Akron Law Review
Put differently, the reality is that disclosure’s constitutional status is unclear. The Supreme Court’s jurisprudential framework is often unpredictable. Even when the Court has been consistent in choosing a formal framework with which to approach disclosure laws, it has been inconsistent and unpredictable in applying that framework. To be sure, this issue takes on particular urgency in light of the importance both sides in the campaign finance debate attach to disclosure of campaign spending (however differently defined), and the existence of the Internet as a vehicle for immediate mass dissemination of information required to be reported. Accordingly, providing an overview …
Challenging Buckley V. Valeo: A Legal Strategy, John C. Bonifaz, Gregory G. Luke, Brenda Wright
Challenging Buckley V. Valeo: A Legal Strategy, John C. Bonifaz, Gregory G. Luke, Brenda Wright
Akron Law Review
In its 1976 ruling in Buckley v. Valeo, the United States Supreme Court sanctioned a system of unlimited campaign spending in federal elections. Since that ruling, this nation has witnessed an explosion of political expenditures. The 1996 election cycle marked the most expensive election in U.S. history, with congressional and presidential candidates spending a total of more than $2 billion. Campaign spending has also dramatically risen in state and local elections across the country. Unlimited spending poses a serious threat to our democratic process. It undermines public confidence in our elections and in our democratic institutions. It presents an increased …
Franchisees In A Fringe Banking World: Striking The Balance Between Entrepreneurial Autonomy And Consumer Protection, Robert W. Emerson
Franchisees In A Fringe Banking World: Striking The Balance Between Entrepreneurial Autonomy And Consumer Protection, Robert W. Emerson
Akron Law Review
This Article considers fringe banking issues—the gaps or problems in service for both individuals and businesses when the usual banking channels are impractical or even unavailable. Some people may only have recourse to the robust, but often very expensive and less protected, financial products sold for what is, or is supposed to be, a very shortterm basis. The Article first examines the fringe banking world, but ultimately considers whether and how consumer protections are needed for franchisees. Small businesses, including franchisees, are often the forgotten players in the fringe economy. If a franchise actually engages in selling fringe banking products, …
Not So Secure: Should Social Security Benefits Be Considered In The Good Faith Analysis Under 11 U.S.C. § 1325(A)(3)?, Casey J. Davis
Not So Secure: Should Social Security Benefits Be Considered In The Good Faith Analysis Under 11 U.S.C. § 1325(A)(3)?, Casey J. Davis
Akron Law Review
Part II of this Comment provides background information about Chapter 13 bankruptcy. This section is important because it provides a foundation for the remainder of this Comment. Part III of this Comment explores the source of this split and how the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (“BAPCPA”) has affected this issue. Within Part III, this Comment will discuss why Congress enacted BAPCPA, the largest overhaul of bankruptcy law since its origin, and why BAPCPA did not affect the good faith requirement under § 1325(a)(3) even though BAPCPA drastically altered bankruptcy law. In addition, this section also …