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Full-Text Articles in Law

Deductibility Of Treble Damages Paid For Breach Of National Health Service Corps Scholarship Contracts: The Misuse Of I.R.C. 265(A)(1) In Stroud V. United States And Of The Origin Of The Claim Test In Keane V. Commissioner, Richard C.E. Beck Jan 2006

Deductibility Of Treble Damages Paid For Breach Of National Health Service Corps Scholarship Contracts: The Misuse Of I.R.C. 265(A)(1) In Stroud V. United States And Of The Origin Of The Claim Test In Keane V. Commissioner, Richard C.E. Beck

Articles & Chapters

A deduction for treble damages paid for breach of the taxpayer's National Health Service Corps medical service obligation was erroneously denied under IRC 265(a)(1) in 'Stroud v. US', 906 F. Supp. 990 (1995). The provision does not apply because taxpayer's damages were not a cost of earning a tax-exempt scholarship which had been received many years earlier, but rather a deductible cost of buying out one employment obligation in order to earn taxable income in another. The history of IRC 265(a)(1) is analyzed and criticized. In 'Keane v. CIR', 75 TCM 2046 (1998), the taxpayer's deduction for current interest on …


New Institutions For Worker Representation In The United States: Theoretical Issues, Alan Hyde Jan 2006

New Institutions For Worker Representation In The United States: Theoretical Issues, Alan Hyde

NYLS Law Review

No abstract provided.


Can A Private Corporate Analysis Of Public Authority Administration Lead To Democracy?, Jonathan Rosenbloom Jan 2006

Can A Private Corporate Analysis Of Public Authority Administration Lead To Democracy?, Jonathan Rosenbloom

NYLS Law Review

No abstract provided.


Organizations, Movements, And Networks, Charles Heckscher Jan 2006

Organizations, Movements, And Networks, Charles Heckscher

NYLS Law Review

No abstract provided.


Overcoming Obstacles To Worker Representation: Insights From The Temporary Agency Workforce, Danielle D. Van Jaarsveld Jan 2006

Overcoming Obstacles To Worker Representation: Insights From The Temporary Agency Workforce, Danielle D. Van Jaarsveld

NYLS Law Review

No abstract provided.


Worker Centers: Organizing Communities At The Edge Of The Dream, Janice Fine Jan 2006

Worker Centers: Organizing Communities At The Edge Of The Dream, Janice Fine

NYLS Law Review

No abstract provided.


Next Wave Organizing And The Shift To A New Paradigm Of Labor Law, Jim Pope Jan 2006

Next Wave Organizing And The Shift To A New Paradigm Of Labor Law, Jim Pope

NYLS Law Review

No abstract provided.


The Immigrant Workers Project Of The Afl-Cio, Rosanna M. Kreychman, Heather H. Volik Jan 2006

The Immigrant Workers Project Of The Afl-Cio, Rosanna M. Kreychman, Heather H. Volik

NYLS Law Review

No abstract provided.


Renewing And Maintaining Union Vitality: New Approaches To Union Growth, Fred Feinstein Jan 2006

Renewing And Maintaining Union Vitality: New Approaches To Union Growth, Fred Feinstein

NYLS Law Review

No abstract provided.


Tracinda Corp. V. Daimlerchrysler Ag, Keith Martorana Jan 2006

Tracinda Corp. V. Daimlerchrysler Ag, Keith Martorana

NYLS Law Review

No abstract provided.


The Takeover Directive And Inspire Art: Reevaluating The European Union’S Market For Corporate Control In The New Millennium, Dmitry Tuchinsky Jan 2006

The Takeover Directive And Inspire Art: Reevaluating The European Union’S Market For Corporate Control In The New Millennium, Dmitry Tuchinsky

NYLS Law Review

No abstract provided.