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Full-Text Articles in Law

Review Of Close Corporations By F. Hodge O'Neal, John A. Humbach Jan 1972

Review Of Close Corporations By F. Hodge O'Neal, John A. Humbach

Elisabeth Haub School of Law Faculty Publications

No abstract provided.


Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee Jan 1972

Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee

Faculty Publications

The Seventh Circuit, in Wisconsin Big Boy, has recently indicated that arm's-length charges may not prevent a Section 482 reallocation among integrated multiple corporations. Mr. Lee analyzes this recent development and suggests that in the future the proper defense to a 482 attack may lie in a reasonable division of profits.