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Full-Text Articles in Law

Tax Accrual Workpapers: Protected By A Limited Privilege?, Patricia D. White Jan 1984

Tax Accrual Workpapers: Protected By A Limited Privilege?, Patricia D. White

Articles

United States of America

v.

Arthur Young & Company and Amerada Hess Corporation

(Docket No. 82-687)

To be argued January 16, 1984


The Economics And Jurisprudence Of Convertible Bonds, William Wilson Bratton Jan 1984

The Economics And Jurisprudence Of Convertible Bonds, William Wilson Bratton

Articles

No abstract provided.


The Role Of The Attorney In Estate Administration, Robert Stein, Ian Fierstein Jan 1984

The Role Of The Attorney In Estate Administration, Robert Stein, Ian Fierstein

Articles

Estate administration is the process by which the affairs of a decedent are settled. During the course of administration of an estate, property owned by a decedent is collected and inventoried, debts and taxes are paid, and property is distributed to those having a right to succeed to it. Controversy has surrounded estate administration in recent years. 2 Critics of the process have advised the public to "avoid probate" because of allegedly high fees and unreasonable delays in settling estates; 3 the legal community has responded with various reform proposals. 4 The National Conference of Commissioners on Uniform State Laws …


An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White Dec 1983

An Essay On The Conceptual Foundations Of The Tax Benefit Rule, Patricia D. White

Articles

A good deal has been written over the past forty-odd years about the tax benefit rule. Over this period the federal courts have decided many cases in which its application has been at issue, and the law journals have published a small but steady stream of commentary on the rule and its manifestations. Last term, in Hillsboro National Bank v. Commissioner, the Supreme Court issued an opinion that focused squarely, and at some length, on the tax benefit rule. Despite this attention, relatively little has been done to examine the conceptual foundations of the tax benefit rule and to …


Frank R. Kennedy, James J. White Nov 1983

Frank R. Kennedy, James J. White

Articles

In an academic world thickly populated with persons of unlimited ego but of limited scholarly output, Frank Kennedy stands out as a remarkable exception. On the one hand he is the author of scholarly writings too numerous to recount; on the other he is a man of deep humility. A reader or listener soon learns he has strong views which he states with power and precision. Yet his humility is such that he will listen patiently to the most idiotic view of a colleague or student and will kindly help them find their way.


Hawaii Tax Held Invalid: Court Decides First Case Of The Term, Patricia D. White Nov 1983

Hawaii Tax Held Invalid: Court Decides First Case Of The Term, Patricia D. White

Articles

Aloha Airlines, Inc.

v.

Director of Taxation, State of Hawaii (Docket No. 82-585)

Hawaiian Airlines, Inc.

v.

Director of Taxation, State of Hawaii (Docket No. 82-566)

Argued October 4. 1983. Decided November 1, 1983


Perpetuity Reform, Lawrence W. Waggoner Aug 1983

Perpetuity Reform, Lawrence W. Waggoner

Articles

After years of debate, perpetuity reform is still controversial. To be sure, there is agreement among virtually all of the commentators and experts in the field that the Rule Against Perpetuities is in need of reform. The disagreement, on the surface, centers on the methods of reform to be employed. At least three basic methods have been advanced: (1) specific statutory repair of discrete problem areas; (2) reformation; and (3) wait-and-see. Each method has its sponsors, and each has in one form or another been adopted as part of the law of a few states. These methods are not mutually …


Relationism: Legal Theory For A Relational Society, Gidon A. G. Gottlieb Apr 1983

Relationism: Legal Theory For A Relational Society, Gidon A. G. Gottlieb

Articles

No abstract provided.


Scholarly Books: What, To Whom And Why, James J. White Mar 1983

Scholarly Books: What, To Whom And Why, James J. White

Articles

A consideration of the role that the books reviewed in this edition will play in the future of American legal thought has led me to speculate about the transmission of ideas into acts and about the role of books in that transmission. In certain arenas, tracing an idea from its origins to its ultimate application is straightforward. For example, the evolution of Germany's Schlieffen plan for invading France can be traced with little difficulty from the circumstances responsible for its birth, through years of refinement, to its eventual application in World War I. The development and acceptance of a medical …


Idaho Lawyers Evaluate The Court Of Appeals, Donald L. Burnett Jr. Jan 1983

Idaho Lawyers Evaluate The Court Of Appeals, Donald L. Burnett Jr.

Articles

No abstract provided.


Idaho Lawyers Evaluate The Court Of Appeals, Donald L. Burnett Jr. Jan 1983

Idaho Lawyers Evaluate The Court Of Appeals, Donald L. Burnett Jr.

Articles

No abstract provided.


The Early History Of The Grand Jury And The Canon Law, Richard H. Helmholz Jan 1983

The Early History Of The Grand Jury And The Canon Law, Richard H. Helmholz

Articles

No abstract provided.


Bankruptcy And Probate Jurisdiction Before 1571, Richard H. Helmholz Jan 1983

Bankruptcy And Probate Jurisdiction Before 1571, Richard H. Helmholz

Articles

No abstract provided.


Common Law Intellectual Property And The Legacy Of International News Service V. Associated Press, Douglas G. Baird Jan 1983

Common Law Intellectual Property And The Legacy Of International News Service V. Associated Press, Douglas G. Baird

Articles

No abstract provided.


Foreword, Gerhard Casper Jan 1983

Foreword, Gerhard Casper

Articles

No abstract provided.


Interstate Exploitation And Judicial Intervention, Saul Levmore Jan 1983

Interstate Exploitation And Judicial Intervention, Saul Levmore

Articles

No abstract provided.


The Meaning Of Judicial Self-Restraint, Richard A. Posner Jan 1983

The Meaning Of Judicial Self-Restraint, Richard A. Posner

Articles

No abstract provided.


Public Employee Strikes, Executive Discretion, And The Air Traffic Controllers, Cass R. Sunstein, Bernard D. Meltzer Jan 1983

Public Employee Strikes, Executive Discretion, And The Air Traffic Controllers, Cass R. Sunstein, Bernard D. Meltzer

Articles

No abstract provided.


Shaping The Eighteenth-Century Criminal Trial: A View From The Ryder Sources, John H. Langbein Jan 1983

Shaping The Eighteenth-Century Criminal Trial: A View From The Ryder Sources, John H. Langbein

Articles

No abstract provided.


Blackmail, Inc., Richard A. Epstein Jan 1983

Blackmail, Inc., Richard A. Epstein

Articles

No abstract provided.


The Early History Of The Grand Jury And The Canon Law, Richard H. Helmholz Jan 1983

The Early History Of The Grand Jury And The Canon Law, Richard H. Helmholz

Articles

No abstract provided.


The Most Insignificant Justice: Further Evidence, Frank H. Easterbrook Jan 1983

The Most Insignificant Justice: Further Evidence, Frank H. Easterbrook

Articles

No abstract provided.


Implementing The Criminal Defendant's Right To Trial: Alternatives To The Plea Bargaining System, Albert W. Alschuler Jan 1983

Implementing The Criminal Defendant's Right To Trial: Alternatives To The Plea Bargaining System, Albert W. Alschuler

Articles

No abstract provided.


Interpersonal Privacy And The Fourth Amendment, Albert W. Alschuler Jan 1983

Interpersonal Privacy And The Fourth Amendment, Albert W. Alschuler

Articles

No abstract provided.


Possession And Ownership: An Examination Of The Scope Of Article 9, Douglas G. Baird, Thomas H. Jackson Jan 1983

Possession And Ownership: An Examination Of The Scope Of Article 9, Douglas G. Baird, Thomas H. Jackson

Articles

No abstract provided.


Statutes' Domains, Frank H. Easterbrook Jan 1983

Statutes' Domains, Frank H. Easterbrook

Articles

No abstract provided.


Common Law, Labor Law, And Reality: A Rejoinder To Professors Getman And Kohler, Richard A. Epstein Jan 1983

Common Law, Labor Law, And Reality: A Rejoinder To Professors Getman And Kohler, Richard A. Epstein

Articles

No abstract provided.


A Common Law For Labor Relations: A Critique Of The New Deal Labor Legislation, Richard A. Epstein Jan 1983

A Common Law For Labor Relations: A Critique Of The New Deal Labor Legislation, Richard A. Epstein

Articles

No abstract provided.


From The Gold Clause Cases To The Gold Commission: A Half Century Of American Monetary Law, Kenneth W. Dam Jan 1983

From The Gold Clause Cases To The Gold Commission: A Half Century Of American Monetary Law, Kenneth W. Dam

Articles

No abstract provided.


Extraterritoriality And Conflicts Of Jurisdiction, Kenneth W. Dam Jan 1983

Extraterritoriality And Conflicts Of Jurisdiction, Kenneth W. Dam

Articles

No abstract provided.