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1993

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Articles 1 - 30 of 38

Full-Text Articles in Law

Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory Dec 1993

Recent Developments In The Income Taxation Of Individuals, Trusts, Estates And Partnerships, Meade Emory

William & Mary Annual Tax Conference

No abstract provided.


Changing Places: Tax Treatment Of Changes In Choice Of Entity, Richard M. Lipton Dec 1993

Changing Places: Tax Treatment Of Changes In Choice Of Entity, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.


Qualified Employee Benefit Plans - Legislation, Regulation And Compliance, Thomas D. Terry Dec 1993

Qualified Employee Benefit Plans - Legislation, Regulation And Compliance, Thomas D. Terry

William & Mary Annual Tax Conference

No abstract provided.


Choice Of Entity, Peter L. Faber Dec 1993

Choice Of Entity, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.


Formation And Operation Of The Limited Liability Company: Substantive Tax Issues, Allan G. Donn Dec 1993

Formation And Operation Of The Limited Liability Company: Substantive Tax Issues, Allan G. Donn

William & Mary Annual Tax Conference

No abstract provided.


The Revised Uniform Partnership Act: The Reporters' Overview, Donald J. Weidner, John W. Larson Nov 1993

The Revised Uniform Partnership Act: The Reporters' Overview, Donald J. Weidner, John W. Larson

Scholarly Publications

This Article is a brief overview of what the Reporters believe to be the four basic contributions of the Revised Uniform Partnership Act (RUPA or Act). First, RUPA changes the law of partnership breakups and gives greater stability to partnerships by abandoning the traditional rule that a partnership is dissolved every time a member leaves. Second, RUPA makes clear that partners are not fiduciaries among themselves in the same sense as disinterested trustees. Specifically, RUPA states that partners legitimately may pursue self-interest without automatically running afoul of their fiduciary duties. On the other hand, RUPA provides an irreducible core of …


Policing Employment Contracts Within The Nexus-Of-Contracts Firm, Katherine V.W. Stone Jul 1993

Policing Employment Contracts Within The Nexus-Of-Contracts Firm, Katherine V.W. Stone

Cornell Law Faculty Publications

No abstract provided.


State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein Jul 1993

State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein

Scholarly Works

If the field of state taxation has become somewhat of an academic backwater, it is not for want of issues warranting sustained scholarly attention. The Supreme Court alone has provided ample grist for the academic mill by handing down an extraordinary number of significant decisions delineating the federal constitutional restraints on state tax power. Among the state tax questions considered by the Court in recent years, none has figured so prominently and persistently in its deliberations as the states' power to tax the income of multijurisdictional corporations. In Allied-Signal, Inc. v. Director, Division of Taxation, the Court revisited the most …


Implications Of The Stakeholder Model, Roberta S. Karmel Apr 1993

Implications Of The Stakeholder Model, Roberta S. Karmel

Faculty Scholarship

No abstract provided.


Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven Apr 1993

Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven

Faculty Publications

No abstract provided.


Implications Of The Stakeholder Model, Roberta S. Karmel Apr 1993

Implications Of The Stakeholder Model, Roberta S. Karmel

Faculty Scholarship

No abstract provided.


Legislative Process And Commercial Law: Lessons From The Copyright Act Of 1976 And The Uniform Commercial Code, Harold R. Weinberg, William J. Woodward Jr. Feb 1993

Legislative Process And Commercial Law: Lessons From The Copyright Act Of 1976 And The Uniform Commercial Code, Harold R. Weinberg, William J. Woodward Jr.

Law Faculty Scholarly Articles

Overlap and conflict are inevitable in any legal system in which a federal government and state governments both have authority to enact laws. In our federal system, the Constitution's Supremacy Clause identifies federal law as preeminent in case of conflict. When conflict develops and litigation is required to determine whether state or federal law controls the issue at hand, our system analyzes the problem using the term preemption as a basis for analysis.

This Article explores the federal legislative process that precedes judicial preemption decisions. By studying the legislative process for its sensitivity to preemption issues, possible ways to modify …


Testing The Limits Of Investigating And Prosecuting White Collar Crime: How Far Will The Courts Allow Prosecutors To Go?, Peter J. Henning Jan 1993

Testing The Limits Of Investigating And Prosecuting White Collar Crime: How Far Will The Courts Allow Prosecutors To Go?, Peter J. Henning

Law Faculty Research Publications

No abstract provided.


Corporate Takeovers And Corporate Law: Who's In Control?, Lyman P.Q. Johnson, David K. Millon Jan 1993

Corporate Takeovers And Corporate Law: Who's In Control?, Lyman P.Q. Johnson, David K. Millon

Scholarly Articles

No abstract provided.


Private Practice For Public Consumption: Two Views Of Corporate Law, Jayne W. Barnard Jan 1993

Private Practice For Public Consumption: Two Views Of Corporate Law, Jayne W. Barnard

Faculty Publications

No abstract provided.


The Role Of Public Opinion, Public Interest Groups, And Political Parties In Creating And Implementing Environmental Policy., Irma S. Russell Jan 1993

The Role Of Public Opinion, Public Interest Groups, And Political Parties In Creating And Implementing Environmental Policy., Irma S. Russell

Faculty Works

No abstract provided.


The Merger Puzzle, John A. Miller Jan 1993

The Merger Puzzle, John A. Miller

Articles

No abstract provided.


Section 902 Is Too Generous, George Mundstock Jan 1993

Section 902 Is Too Generous, George Mundstock

Articles

No abstract provided.


Labor Law Successorship: A Corporate Law Approach, Edward B. Rock, Michael L. Wachter Jan 1993

Labor Law Successorship: A Corporate Law Approach, Edward B. Rock, Michael L. Wachter

All Faculty Scholarship

No abstract provided.


As Time Goes By: New Questions About The Statute Of Limitations For Rule 10b-5, Jill E. Fisch Jan 1993

As Time Goes By: New Questions About The Statute Of Limitations For Rule 10b-5, Jill E. Fisch

All Faculty Scholarship

In this Article. Professor Fisch examines the history and legacy of Lampf, Pleva, Lipkind, Prupis & Petigrow v. Gilberston, the controversial 1991 Supreme Court decision that established a federal statute of limitations for private causes of action brought under Rule 10b-5. In Part I Professor Fisch reviews the history of the 10b-5 statute of limitations prior to LampE Part II then analyzes both the issues resolved and questions raised by Lampf. Part III traces the congressional reaction to Lampf that culminated in the addition of section 27A to the Securities Act of 1934. In Part IV, Professor Fisch concludes by …


Taxing Prometheus: How The Corporate Interest Deduction Discourages Innovation And Risk-Taking, Michael S. Knoll Jan 1993

Taxing Prometheus: How The Corporate Interest Deduction Discourages Innovation And Risk-Taking, Michael S. Knoll

All Faculty Scholarship

This paper uses recent developments in the theory of optimal capital structure to demonstrate how the federal corporate income tax with an interest deduction, but without a corresponding dividend deduction, misallocates capital within the corporate sector by encouraging investment in low-risk, low-growth projects employing tangible assets over high-risk, high-growth projects employing intangible assets.


Self-Regulation, Normative Choice, And The Structure Of Corporate Fiduciary Law, William W. Bratton Jan 1993

Self-Regulation, Normative Choice, And The Structure Of Corporate Fiduciary Law, William W. Bratton

All Faculty Scholarship

No abstract provided.


Confronting The Ethical Case Against The Ethical Case For Constituency Rights, William W. Bratton Jan 1993

Confronting The Ethical Case Against The Ethical Case For Constituency Rights, William W. Bratton

All Faculty Scholarship

No abstract provided.


Markets, Courts, And The Brave New World Of Bankruptcy Theory, David A. Skeel Jr. Jan 1993

Markets, Courts, And The Brave New World Of Bankruptcy Theory, David A. Skeel Jr.

All Faculty Scholarship

No abstract provided.


From Legitimacy To Logic: Reconstructing Proxy Regulation, Jill E. Fisch Jan 1993

From Legitimacy To Logic: Reconstructing Proxy Regulation, Jill E. Fisch

All Faculty Scholarship

On October 16, 1992, after a comprehensive review of its system of proxy regulation and after two separate amendment proposals that drew more than 1700 letters of comment from the public, the Securities and Exchange Commission (the "Commission" or the "SEC") voted to reform the federal proxy rules. The reforms were "intended to facilitate shareholder communications and to enhance informed proxy voting, and to reduce the cost of compliance with the proxy rules for all persons engaged in a proxy solicitation.' The SEC explained the amendments by stating that the rules were "impeding shareholder communication and participation in the corporate …


Thoughts Evoked By "Accounting And The New Corporate Law", Ted J. Fiflis Jan 1993

Thoughts Evoked By "Accounting And The New Corporate Law", Ted J. Fiflis

Publications

No abstract provided.


The Charging Order: Conflicts Between Partners And Creditors, J. Dennis Hynes Jan 1993

The Charging Order: Conflicts Between Partners And Creditors, J. Dennis Hynes

Publications

No abstract provided.


Making America Competitive, Mark J. Loewenstein Jan 1993

Making America Competitive, Mark J. Loewenstein

Publications

No abstract provided.


Limiting The Role Of Patents In Technology Transfer, Rebecca Sue Eisenberg Jan 1993

Limiting The Role Of Patents In Technology Transfer, Rebecca Sue Eisenberg

Articles

Federal policy since 1980 has reflected an increasingly confident presumption that patenting discoveries made in the course of government-sponsored research is the most effective way to promote technology transfer and commercial development of those discoveries in the private sector. Whereas policymakers in the past may have thought that the best way to achieve widespread use of government-sponsored research was to make the results freely available to the public, the new propatent policy stresses the need for exclusive rights as an incentive for industry to undertake the further investment to bring new products to market. Although this propatent policy may make …


Limiting The Role Of Patents In Technology Transfer, Rebecca S. Eisenberg Jan 1993

Limiting The Role Of Patents In Technology Transfer, Rebecca S. Eisenberg

Articles

Federal policy since 1980 has reflected an increasingly confident presumption that patenting discoveries made in the course of government-sponsored research is the most effective way to promote technology transfer and commercial development of those discoveries in the private sector. Whereas policymakers in the past may have thought that the best way to achieve widespread use of government-sponsored research was to make the results freely available to the public, the new propatent policy stresses the need for exclusive rights as an incentive for industry to undertake the further investment to bring new products to market. Although this propatent policy may make …