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Full-Text Articles in Law
Arbitrability Of Claims Arising Under The Securities Exchange Act Of 1934, David L. Heinemann
Arbitrability Of Claims Arising Under The Securities Exchange Act Of 1934, David L. Heinemann
Duke Law Journal
No abstract provided.
Subject Matter Jurisdiction Over Transnational Securities Fraud: A Suggested Roadmap To The New Standard Of Reasonableness, David Michaels
Subject Matter Jurisdiction Over Transnational Securities Fraud: A Suggested Roadmap To The New Standard Of Reasonableness, David Michaels
Cornell Law Review
No abstract provided.
Tax Shelter As A Security: The Use Of Tax Returns In A 10b-5 Action, Risa A. Levine
Tax Shelter As A Security: The Use Of Tax Returns In A 10b-5 Action, Risa A. Levine
Fordham Urban Law Journal
This student note examines the consequences to investors who initially invest through tax shelters, and whose investments later fail, resulting in liability. The author questions policy for treating those investments in a similar manner to other securities fraud, by looking at the history and procedure of a 10b-5 private cause of action. Tax returns can be used to evaluate the liability and penalties for SEC actions and the ensuing private actions. The author concludes that because 10b-5 actions are judicially created, they must be carefully cabined and screened for reliable indications of harm to the investor. Tax returns should be …