Law Commons^™

Kentucky Law Survey: Corporations, Willburt D. Ham

Kentucky Law Journal

No abstract provided.

Corporate Political Speech: The Effect Of First National Bank Of Boston V. Bellotti Upon Statutory Limitations On Corporate Referendum Spending, Francis H. Fox

Kentucky Law Journal

No abstract provided.

Tax Elections In Post Mortem Administration, John E. Donaldson

William & Mary Annual Tax Conference

No abstract provided.

Penn Central Transportation Company V. New York City, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Employee Stock Ownership Plans, Voting Rights, And Plant Closings, Jonathan Barry Forman

University of Michigan Journal of Law Reform

After examining the structure and tax consequences of ESOPs, this note will argue that ESOPs should guarantee employees full voting rights over securities transferred to them under such plans. This note will also propose that ESOPs can be used in employee takeovers of corporations as part of a plan to help prevent plant closings.

Diversity Jurisdiction And Limited Partnerships, Scott M. Farnsworth

BYU Law Review

No abstract provided.

Federal Corporate Law, Federalism, And The Federal Courts, Gordon G. Young

Faculty Scholarship

No abstract provided.

Recent Developments In Securities Law: Causes Of Action Under Rule 10b-5, Russell N. Brown, Thomas C. Carey, Louis S. Faber, Robert B. Fleming Jr., Allen J. Klein, Mark J. Moretti, James Piggush, M. Williams Jr.

Buffalo Law Review

No abstract provided.

Financial Corporations And Subchapter S: An Interesting Problem, Jeffrey K. Riffer

Indiana Law Journal

No abstract provided.

The Outside Director - Selection, Responsibilities, And Contribution To The Public Corporation, Avery S. Cohen

Washington and Lee Law Review

No abstract provided.

Reflections On Public Interest Directors, Alfred F. Conard

Michigan Law Review

The "public interest director" may not yet be an idea whose time has come, but it is an idea that can no longer be ignored. The time has come for responsible lawyers and other opinion leaders to know why, and to what extent, they favor or oppose it.

Recent Interpretations Of The "Meaningful Reduction" Test Of I.R.C. Section 302(B)(L), Boyd C. Randall

BYU Law Review

No abstract provided.

The Multinational Enterprise And United States Foreign Economic Policy, Jack N. Behrman

Indiana Law Journal

No abstract provided.

Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee

Faculty Publications

Newly issued Proposed Regulations, under Section 355, follow recent decisions allowing horizontal divisions of a single business. In addition, the proposals introduce factors for determining whether a Section 355 transaction is a device for bailing out earnings" Mr. Lee analyzes these and other changes in the Proposed Regulations.

Distributions In Kind And The Dividends Paid Deduction-Conflict In The Circuits, Dwight Drake

BYU Law Review

No abstract provided.

Pratt And Deductions For Payments To Partners, Donald J. Weidner

Scholarly Publications

No abstract provided.

Federal Practice And Procedure, Various Editors

Villanova Law Review (1956 - )

No abstract provided.

Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson

Villanova Law Review (1956 - )

No abstract provided.

Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood

Faculty Works

No abstract provided.

Accident And Malpractice Liability Of Professional Corporation Shareholders, Richard Tunis Prins

University of Michigan Journal of Law Reform

Part I of this note describes the various tort liability provisions found in the professional corporation acts, focusing particularly on the recently published Model Professional Corporation Supplement. Part II compares how effectively these alternatives accomplish the goals of accident law in the professional corporation setting. The inability of the preferred model provision to alleviate the malpractice problem in any way as well as proposals for reinvigoration of the professional corporation act concept are discussed in Part III.

Corporate Law - Freeze Out Mergers Under Section 251 Of The Delaware General Corporation Law - The Effect Of Singer And Tantzer, Henry D. Evans Jr.

Villanova Law Review (1956 - )

No abstract provided.

A Higher Duty: A New Look At The Ethics Of The Corporate Lawyer, Harvey Frank

Cleveland State Law Review

Although it has not always been clear to the legal profession that the conduct of its most powerful clients affects ethical responsibilities, the resulting problems have become more evident in recent years to the courts, the Securities Exchange Commission (SEC), and members of the bar. Recent developments have been diffuse, and include a changing legal conceptualization of corporations as well as numerous considerations involved in corporate legal representation. Viewed together and placed into focus, these developments shed considerable light on the sometimes conflicting duties of the corporate lawyer to clients and to the public. While some of these ethical questions …

Partnership Allocations And Tax Reform, Donald J. Weidner

Scholarly Publications

No abstract provided.

Incorporating A Cash Basis Business: The Problem Of Section 357©

Washington and Lee Law Review

No abstract provided.

New Developments In The Taxation Of Real Estate Partnerships, Michael T. Madison

Faculty Publications

No abstract provided.

Eliminating The Capital Gains Preference. Part Ii: The Problem Of Corporate Taxation, Michael J. Waggoner

Publications

No abstract provided.

Eliminating The Capital Gains Preference. Part I: The Problems Of Inflation, Bunching And Lock-In, Michael J. Waggoner

Publications

No abstract provided.

A Different Look At The Taxation Of Corporate Distribution And Shareholder Gain, Charles O'Kelley

Faculty Articles

The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code which has fostered a seemingly never-ending yet never-successful attempt by the Courts and Congress to design a coherent, non-discriminatory regime. In this article, Professor O'Kelley sets forth a proposal for a logical system for treating corporate distributions to shareholders which would strengthen the double tax scheme, and eliminate its present loopholes.

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

The Gamesman

By Michael Maccoby

New York: Bantam Books,1978. Pp. 302. $2.75.

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1976 Digest of United States Practice in International Law

Edited by Eleanor C. McDowell

Dep't of State Publication, 1977.Pp. 850.

Potential Competition Mergers: A Structural Synthesis, Joseph F. Brodley

Articles by Maurer Faculty

No abstract provided.