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Articles 1 - 7 of 7
Full-Text Articles in Law
Challenges And Opportunities For The Tax Professional Guiding Closely-Held Entities: 2009 & 2010 Regulatory And Judicial Developments Impacting Fourth Circuit Tax Practitioners, Rose L. Bailey
Campbell Law Review
When framing adequate tax advice to protect oneself from preparer penalties under sometimes ambiguous or unsettled tax law, or when trying to affect your best appellate argument or direct a strategic audit litigation path, there can be no doubt of the importance of considering judicial precedent developments in all of these paths. To that end, under the discretion of this Author, a selection of relevant administrative regulations and rulings as well as judicial authority rendered in 2009 through spring 2010 are contained in this Article to cover significant income taxation developments impacting certain closely-held entities. Closely-held entities are considered, for …
The People Versus Corporate Welfare: North Carolina's Forsaken Opportunity To Reverse Perversion Of The Commerce Clause And To Reinvigorate The Public Purpose Doctrine, Jeanette K. Doran
The People Versus Corporate Welfare: North Carolina's Forsaken Opportunity To Reverse Perversion Of The Commerce Clause And To Reinvigorate The Public Purpose Doctrine, Jeanette K. Doran
Campbell Law Review
This Article neither espouses judicial intervention in any political controversy nor offers "broad" and "sweeping" constitutional theories. Instead, this Article is calculated to recognize the efforts of taxpayers who have resorted to the very constitutional rights afforded to them as citizens and taxpayers to challenge governmental acts which are repugnant to the very foundations of our society and to encourage the judiciary to fulfill its duty to reject legislation which is contrary to the state or federal constitution. As the North Carolina Supreme Court stated in the Great Atlantic & Pacific Tea Co. v. Maxwell case: "The principle of equal …
Container Port Security: A Layered Defense Strategy To Protect The Homeland And The International Supply Chain, Wendy J. Keefer
Container Port Security: A Layered Defense Strategy To Protect The Homeland And The International Supply Chain, Wendy J. Keefer
Campbell Law Review
This article describes the currently perceived threats of terrorist attacks on port facilities, focuses on several container-specific legal developments aimed at protecting United States ports from terrorist threats, and briefly contemplates the role of technology and the government's current layered approach to port security and protection of the international supply chain involving container shipments. Consideration is given to the ultimate goal-protecting port facilities and communities from violent terrorist attacks without creating economically dangerous inefficiency or unnecessary costs.
The Practical Entry And Utility Of A Legal-Managerial Framework Without The Economic Analysis Of Law, James E. Holloway
The Practical Entry And Utility Of A Legal-Managerial Framework Without The Economic Analysis Of Law, James E. Holloway
Campbell Law Review
This article examines the practicality underlying the entry and utilization of a L-M analysis and legal information into the process of business decision-making by lawyers and managers who generally do not understand or use each others' methodology and thinking, such as business methods and legal analysis, in their professional works and practices.
The Federal Sentencing Guidelines Endorsement Of Corporate-Level Restitution: Furtherance Of Public Policy Or Discrimination On The Basis Of Entity Capitalization?, Henry Amoroso
Campbell Law Review
No abstract provided.
Organizational Ethos And Corporate Criminal Liability, Henry J. Amoroso
Organizational Ethos And Corporate Criminal Liability, Henry J. Amoroso
Campbell Law Review
The quintessential principal of corporate governance is that the corporation's business should be conducted in order to enhance corporate profit and shareholder gain. Traditionally, corporations have been required to act within the boundaries established by the law and have been permitted to take into account ethical considerations that are reasonably regarded as appropriate for the conduct of the business. Professor Amoroso canvasses the case law and literature addressing the standard of corporate criminal liability and hypothesizes that the recently enacted Chapter Eight of the Federal Sentencing Guidelines will ensure that organizationale thics will assume a more significant role in the …
How The Uniform Partnership Act Determines Ultimate Liability For A Claim Against A General Partnership And Provides For The Settling Of Accounts Between Partners, Russell C. Smith
How The Uniform Partnership Act Determines Ultimate Liability For A Claim Against A General Partnership And Provides For The Settling Of Accounts Between Partners, Russell C. Smith
Campbell Law Review
No abstract provided.