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Full-Text Articles in Law
Statutory Interpretation Lessons Courtesy Of Pilgrim’S Pride, Philip G. Cohen
Statutory Interpretation Lessons Courtesy Of Pilgrim’S Pride, Philip G. Cohen
University of Miami Business Law Review
In Pilgrim’s Pride Corp. v. Commissioner, the Fifth Circuit reversed the Tax Court and held that the taxpayer was entitled to an ordinary loss deduction from its abandonment of securities. While the conclusion reached by the Fifth Circuit has been overshadowed by the promulgation of Treasury Regulation section 1.165-5(i) that effectively treats an abandoned security as worthless and thus characterizes the loss as capital, the case remains noteworthy because it provides an opportunity to examine the statutory interpretation of two distinct Internal Revenue Code sections, section 165(g)(1) and section 1234A. The article focuses on what methods of statutory construction …
Collective Bargaining Agreements In Corporate Reorganizations, Andrew B. Dawson
Collective Bargaining Agreements In Corporate Reorganizations, Andrew B. Dawson
Articles
Congress enacted § 1113 to the Bankruptcy Code in 1984 in order to establish a standard for the rejection of Collective Bargaining Agreements. But the statute's ambiguous language has caused a split between the Second and Third Circuits, and has precipitated a lengthy academic debate largely centered on the interpretation of one word: "necessary." This debate has focused on proper statutory interpretation as well as deeper concerns regarding the policy goals behind the Bankruptcy Code. The present study reports data that indicate that the different interpretations are irrelevant in practice. No matter how "necessary" is defined, the result is always …
Interpretive Communities: The Missing Element In Statutory Interpretation, William S. Blatt
Interpretive Communities: The Missing Element In Statutory Interpretation, William S. Blatt
Articles
No abstract provided.
The History Of Statutory Interpretation: A Study In Form And Substance, William S. Blatt
The History Of Statutory Interpretation: A Study In Form And Substance, William S. Blatt
Articles
No abstract provided.