Law Commons^™

Leasing Arrangements, Lawrence P. Roesen

William & Mary Annual Tax Conference

No abstract provided.

Problems Relative To Compensation, Alvin D. Lurie

William & Mary Annual Tax Conference

No abstract provided.

Observance Of Indicia Of Corporate Characteristics Liquidation Problems, M. Carr Ferguson Jr.

William & Mary Annual Tax Conference

No abstract provided.

Taxation--Loss Carry-Back Privileges Of F Reorganizations, Michael J. Moyle

West Virginia Law Review

No abstract provided.

A Page Of History, Lehan K. Tunks

Washington Law Review

A book review essay considering The Legitimacy of the Business Corporation in the Law of the United States, 1780-1970, by James W. Hurst (1970).

Corporate Nationality And The Diplomatic Protection Of Multinational Enterprises: The Barcelona Traction Case, Nigel S. Rodley

Indiana Law Journal

No abstract provided.

Section 355'S Active Business Rule--An Outdated Inefficacy, John A. Stemmler

Vanderbilt Law Review

In order to delineate the problems inherent in the active business rule, this Note first will examine the legislative history of tax-free separations, isolating the primary purpose and policy of section 355. Regulatory and judicial interpretations of section 355 will also be analyzed to determine their propriety in light of the statute's purpose and to illustrate the confusion that exists in the area. This, in turn, will lead to a suggested approach for dealing with section 355 transactions in the future.

The Legitimacy Of The Business Corporation, By James Willard Hurst, John D. Donnell

Indiana Law Journal

No abstract provided.

Book Reviews, Charles Galbreath, George F. Shinehouse, Jr., Norman A. Coplan

Vanderbilt Law Review

How Harmless is Harmless? The Riddle of Harmless Error.

By Roger J. Traynor Columbus: Ohio State University Press, 1970. Pp. ix, 117. $6.00

reviewer: Charles Galbreath

This book is based on the author's experience of more than 30 years on the California Supreme Court and his exhaustive research into the enigma of harmless error. The overriding message is simply that there is no clear explanation for the Supreme Court's preferring the Chapman test of "harmless beyond reasonable doubt" over the California test,which allows the judgment to stand if the particular error did not result in a "miscarriage of justice" in …

The Attorney-Client Privilege Has Viability For The Corporate Client In A Suit Brought Against It By Its Stockholders - The Privilege, However, Is Subject To The Right Of The Stockholders To Show Good Cause Why It Should Not Be Invoked In The Particular Instance., William Palmer

St. Mary's Law Journal

Abstract Forthcoming.

Shareholder Withdrawal-Loan Or Dividend: Repayments, Estoppel, And Other Anomolies, John W. Lee

William & Mary Law Review

No abstract provided.

Taxation--Reserve For Bad Debt, Dennis C. Sauter

West Virginia Law Review

No abstract provided.

Constitutional Law--Freedom Of Religion--Tax Exempt Status Of Church Property, Charlotte Rolston

West Virginia Law Review

No abstract provided.

Right To Jury Trial In Shareholder Derivative Suits, Warren J. Marwedel

Loyola University Chicago Law Journal

No abstract provided.

Proprietary Mentality And The New Non-Profit Corporation Laws, Howard L. Oleck

Cleveland State Law Review

New York's New "Not-For-Profit Corporation Law" statute is likely to increase the abuse of non-profit status by many persons who pretend to be governed by altruistic motives but who actually are motivated mainly by the desire to enrich themselves.-That is the unpalatable thesis of this paper.

Liability Of Credit Bureaus After The Fair Credit Reporting Act: The Need For Further Reform, Charles M. Ullman

Villanova Law Review (1956 - )

No abstract provided.

The Shareholder's Role In Corporate Social Responsibility, Thomas H. Hay

University of Michigan Journal of Law Reform

In The Modern Corporation and Private Property, Professors Berle and Means concluded that the corporation should serve the interests of all society and not solely the interests of its shareholders. This concept was a break from traditional corporate theory and the beginning of the theory of corporate social responsibility. The purpose of this article is to assess the modem shareholder's role in the implementation of this doctrine. Because Berle was one of the first to consider the role of the shareholder in enforcing the corporation's responsibility to society, this article will begin with a brief review of his ideas …

Corporate Responsibility And The Employee's Duty Of Loyalty And Obedience: A Preliminary Inquiry, Phillip Blumberg

Faculty Articles and Papers

No abstract provided.

Death Of Charitable Trust Corporation Law, B. Richard Sutter

Cleveland State Law Review

Since the subject of non-profit corporations covers such a broad area, this paper will be limited to "Type B corporations" (i.e., the "charitable" type) as described in the new New York Not-For-Profit Corporations Law. These classifications of the new statutory concept (Types A, B, C, D) look to the general purpose of the organization, rather than to a very specific purpose, or to whether or not stock is issued. The New York law further provides for the possibility of any corporation having multiple and overlapping purposes, thus providing a very rational and simple (though debatable as to policy) test to …

Introduction To The Politicalization Of The Corporation, Phillip Blumberg

Faculty Articles and Papers

No abstract provided.

The Politicization Of The Corporation, Phillip Blumberg

Faculty Articles and Papers

No abstract provided.

Proposed Sec Rules For Private Offerings: The Impact On Venture Capital Financing, Gregory A. Kearns

University of Michigan Journal of Law Reform

In order to facilitate venture capital financing, corporations rely upon the private offering exemption from the registration and prospectus requirements of the Securities Act of 1933. In an attempt to prevent this exemption from serving as a conduit for the flow of securities into the public securities markets, the Securities and Exchange Commission (SEC) has proposed new rules regulating the resale of securities purchased in a private offering. These proposals would alter, among other things, the existing holding period, sales limitation, and financial information requirements. This article will examine the impact of the proposed *rules on venture capital financing of …

The Public-Interest Proxy Contest: Reflections On Campaign Gm, Donald E. Schwartz

Michigan Law Review

Proxy contests are generally fought for control of a corporation. The rules governing this form of corporate combat seek to provide shareholders with adequate information about the rival forces for control so that they can intelligently choose between them. The information furnished in proxy materials and discussions at annual meetings have traditionally been devoted almost entirely to subjects such as finance, production, acquisitions, and the like.

Kahn: Basic Corporate Taxation, John C. Chommie

Michigan Law Review

A Review of Basic Corporate Taxation by Douglas A. Kahn

Marginal Cost Pricing, Investment Theory And Catv, Victor P. Goldberg

Faculty Scholarship

In his article, Marginal Cost Pricing, Investment Theory and CATV, James Ohls makes a number of erroneous assertions concerning the optimum pricing of CATV. Most of his problems stem from a failure to properly define the environment in which the optimum price is to be set and the role that an optimum price should play. If one alters Ohls' implicit (and sometimes contradictory) assumptions and if one keeps in mind the purpose prices should serve in an economic system, a number of Ohls' conclusions are altered.

Limitations On Defenses Under 10 (B): In Pari Delicto And Unclean Hands, G. Andrew Nea Jr.

University of Richmond Law Review

The evolution 'and development of the corporate conglomerate has been the most significant factor in the growth of twentieth century American enterprise. Corporate growth has far outdistanced that of alternative forms of business. The purchase and sale of an increasing volume of corporate securities has permitted management to raise impressive quantities of capital, and has allowed numerous investors to share in the profits realized from the judicious use of their funds.

Section 482 And The Integrated Business Enterprise, John W. Lee

Faculty Publications

No abstract provided.

Evidence--Privileged Communications--The Attorney-Client Privilege In The Corporate Setting: A Suggested Approach, Michigan Law Review

Michigan Law Review

This Note will first review the development of the personal attorney-client privilege and the extent to which the term "client" has been expanded for use with that privilege. Then, the development of the corporate attorney-client privilege will be examined with an eye toward isolating the tests that the courts have used to define the extent of the term "client." Finally, with the results of these examinations in mind, an approach will be suggested that, if adopted by the courts, could effectively eliminate the confusion that presently exists with regard to the scope of the attorney-client privilege in the corporate setting.

A Critical Evaluation Of State Foreign Corporation Laws As A Bar To Federal Diversity Jurisdiction, Wendy W. Davis

William & Mary Law Review

No abstract provided.

Some Recent American Developments In The Protection Of Know-How, William D. Hawkland

Buffalo Law Review

No abstract provided.