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Articles 1 - 14 of 14
Full-Text Articles in Law
The Tax Benefit Rule -- A Judicially Broadened Tool For Transactional Tax Equity, Jerry N. Smith
The Tax Benefit Rule -- A Judicially Broadened Tool For Transactional Tax Equity, Jerry N. Smith
Vanderbilt Law Review
In light of the recent Supreme Court holding in United States v. Bliss Dairy, Inc.10 that the tax benefit rule requires income recognition by a corporation when it distributes previously expensed assets in complete liquidation, this Note assesses the dubious continued vitality of the tax benefit rule's single taxpayer construct-that is, the requirement that the same individual or entity serve as both the deducting and the recovering taxpayer. As the following analysis indicates, expansion of the tax benefit rule into a multiple taxpayer construct potentially requires some form of "recapture" in numerous factual settings previously considered non-taxable under existing nonrecognition …
Postpetition Transfers In Bankruptcy, Darrell W. Dunham
Postpetition Transfers In Bankruptcy, Darrell W. Dunham
University of Miami Law Review
No abstract provided.
Title Iii Of The Bankruptcy Amendments Act Of 1984: The Substantive Changes, Lucinda Mcdaniel
Title Iii Of The Bankruptcy Amendments Act Of 1984: The Substantive Changes, Lucinda Mcdaniel
University of Arkansas at Little Rock Law Review
No abstract provided.
The Continuing Puzzle Of Secured Debt, Alan Schwartz
The Continuing Puzzle Of Secured Debt, Alan Schwartz
Vanderbilt Law Review
In 1981, I wrote an article showing that no good answer had been given to the question why corporations issue some debt on a secured basis and other debt on an unsecured basis.' This showing had normative implications because claims that the institution of personal property security is efficient or otherwise desirable must be impeached if the actual purposes that security serves are unknown. Consequently, the law's favorable treatment of secured debt-for example, giving it first place in bankruptcy distributions--is without plausible support. My article did not advocate repealing the privileges attached to secured debt, however, because then--current knowledge also …
Exemption Of Erisa Benefits Under Section 522(B)(2)(A) Of The Bankruptcy Code, Michigan Law Review
Exemption Of Erisa Benefits Under Section 522(B)(2)(A) Of The Bankruptcy Code, Michigan Law Review
Michigan Law Review
This Note argues that the two federal statutes are exempting statutes under section 522(b)(2)(A), and thus BRISA funds should be exempt in a bankruptcy action when the debtor uses the state exemption scheme. Part I argues that standard principles of statutory interpretation, as applied to the language of the bankruptcy statute, refute the possibility that Congress intended the list of statutes in the legislative history to be exclusive. Having established that statutes other than those listed may be included under section 522(b )(2)(A), Part II first refutes the argument that the absence of BRISA from the list of exempting statutes …
Treatment Of Time-Share Interests Under The Bankruptcy Code, Mark C. Eriks
Treatment Of Time-Share Interests Under The Bankruptcy Code, Mark C. Eriks
Indiana Law Journal
No abstract provided.
Iv. Bankruptcy & Creditors' Rights
Iv. Bankruptcy & Creditors' Rights
Washington and Lee Law Review
No abstract provided.
Lifting The Cloud Of Uncertainty Over The Repo Market: Characterization Of Repos As Separate Purchases And Sales Of Securities, William F. Hagerty, Iv
Lifting The Cloud Of Uncertainty Over The Repo Market: Characterization Of Repos As Separate Purchases And Sales Of Securities, William F. Hagerty, Iv
Vanderbilt Law Review
In light of the actual and potential financial harm that repo investors faced after failures of several repo market participants,this Note proposes a new legal characterization of repos and argues for adoption of proposed Bankruptcy Code amendments pertaining to repos. Both of these suggestions would give repo investors significant future financial protection without destroying the financially attractive characteristics of repurchase agreements.
Part II of this Note begins laying the foundation for this proposal by discussing current repo market problems that the failures of several repoissiers have exposed.
Part II discusses new policies concerning the appropriate uses of the collateral securities …
Efficiency Justifications For Personal Property Security, James J. White
Efficiency Justifications For Personal Property Security, James J. White
Vanderbilt Law Review
It is always more interesting to challenge the received wisdom than to defend it. Yet in this case, a careful analysis of the facile assertions about the expansion of credit by the granting of security and about the other presumed efficiencies of security produces arguments and evidence that strengthen rather than weaken the efficiency arguments. In the first place, it appears that the granting of security does in fact expand the credit granted to risky debtors and thus that any efficiency equation must consider the probable benefits of such expansion. Second, a close examination of the actual experience not only …
Testing The Limits Of The Bankruptcy Court's Exclusive Jurisdiction In Fraud Cases: Discharge Vs. Criminal Restitution, Blake Atkin
BYU Law Review
No abstract provided.
Judicial Lien Priorities Under Article 9 Of The Uniform Commercial Code: Part I, David G. Carlson, Paul M. Shupack
Judicial Lien Priorities Under Article 9 Of The Uniform Commercial Code: Part I, David G. Carlson, Paul M. Shupack
Cardozo Law Review
No abstract provided.
Erisa Plans As Property Of Individuals' Bankruptcy Estates, Elynn Lambert
Erisa Plans As Property Of Individuals' Bankruptcy Estates, Elynn Lambert
Cardozo Law Review
No abstract provided.
Contempt And The Automatic Stay Of The 1978 Bankruptcy Code: Are They Compatible, J. Steven Feldman
Contempt And The Automatic Stay Of The 1978 Bankruptcy Code: Are They Compatible, J. Steven Feldman
Cardozo Law Review
No abstract provided.
An Overview Of Workouts From The Perspective Of The Institutional Lender, Richard M. Rosenberg
An Overview Of Workouts From The Perspective Of The Institutional Lender, Richard M. Rosenberg
Loyola University Chicago Law Journal
No abstract provided.