Law Commons^™

Doping Out The Capitalization Rules After Indopco, John W. Lee

Faculty Publications

In this article, Lee provides guidance for Treasury and the IRS (in their promised clarification of application of INDOPCO). He delineates how to avoid what he perceives as the past pitfalls of capitalization of recurring, insubstantial, or relatively short-lived expenditures with Ito, or inadequate, amortization. The article also sets forth models for (a) amortizing as. a freestanding deferred charge long-lived substantial self-created intangibles such as business expansion costs, including employee training costs, and (b) expensing, or perhaps better, amortizing currently less substantial or regularly recurring, steady state self-created intangibles (such as repairs and advertising, respectively).

Harlot's Ghost And Jfk: A Fictional Conservation With Norman Mailer, Oliver Stone, Earl Warren, And Hugo Black, Rodney A. Smolla

Faculty Publications

No abstract provided.

A Symbolic Balanced Budget Amendment, Neal Devins

Faculty Publications

No abstract provided.

Ethnic Identity And Constitutional Design For Africa, Alemante G. Selassie

Faculty Publications

No abstract provided.

Banking And Insurance - Should Ever The Twain Meet?, Emeric Fischer

Faculty Publications

No abstract provided.

Book Review Of Federal Courts And The International Human Rights Paradigm And World Justice? U.S. Courts And International Human Rights, Linda A. Malone

Faculty Publications

No abstract provided.

An Improved Choice: The Virginia Limited Liability Company, James J. Wheaton

Faculty Publications

When the General Assembly adopted the Virginia Limited Liability Company Act (the "Act")' in 1991, Virginia joined just four other states in recognizing the potential of a relatively obscure business entity, the limited liability company ("LLC"). The LLC concept has spread rapidly since the adoption of the Virginia Act early last year. Three other states enacted LLC legislation in 1991, and in just the first few months of 1992, six more states followed the trend.

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Although the number of LLCs formed in Virginia since the Virginia Act took effect last July displays the willingness of Virginia attorneys to recommend …

Liberal Visions Of The Freedom Of The Press, Michael J. Gerhardt

Faculty Publications

No abstract provided.

Group Versus Individuals, Neal Devins

Faculty Publications

No abstract provided.

The Silenced Majority: Martin V. Wilks And The Legislative Response, Susan Grover

Faculty Publications

An American worker finds himself disadvantaged by an employer's affirmative action program. The worker heads for the courthouse, reverse discrimination complaint in hand. Will he be allowed to sue? Prior to the Supreme Court's 1989 Martin v. Wilks decision, the answer to that question tended to be "no." Wilks changed the answer to an emphatic ·yes." With the 1991 Civil Rights Act, the answer has become "probably not." This article discusses the bar against such challenges as developed through case law and recent congressional action. It addresses the implications that the new statutory bar will have for the structure of …

Editor's Comments, Charles H. Koch Jr.

Faculty Publications

No abstract provided.

Correspondence: The Stuff Of Constitutional Law, Neal Devins

Faculty Publications

No abstract provided.

Legal Education And The Theatre Of The Absurd: "Can't Anybody Play This Here Game?", Paul A. Lebel

Faculty Publications

No abstract provided.

When Is A Corporate Executive "Substantially Unfit To Serve"?, Jayne W. Barnard

Faculty Publications

The recently enacted Securities Enforcement Remedies and Penny Stock Reform Act of 1990 provides that, in an SEC enforcement action, a federal court may enjoin or "disbar" the defendant from serving in the future as an officer or director of a public company. A court may enter such an order if it finds that the defendant is "substantially unfit" to serve as a corporate executive; the Act, however, does not define "substantial unfitness." In this Article Professor Jayne Barnard provides a framework for defining this term and identifying the defendants to which the Remedies Act should apply. Professor Barnard begins …

Country/Region Reports -- United States Of America, Linda A. Malone

Faculty Publications

No abstract provided.

When First Amendment Values And Competition Policy Collide: Resolving The Dilemma Of Mixed-Motive Boycotts, Kay P. Kindred

Faculty Publications

No abstract provided.

Divided Justice: A Commentary On The Nomination And Confirmation Of Justice Thomas, Michael J. Gerhardt

Faculty Publications

No abstract provided.

The Policy, Law, And Facts Of Computer Screen Displays: An Essay, I. Trotter Hardy

Faculty Publications

No abstract provided.

Second Thoughts On Rust V. Sullivan And The First Amendment, William W. Van Alstyne

Faculty Publications

No abstract provided.

Foreword: O Canada, William W. Van Alstyne

Faculty Publications

This forward, written ten years after the adoption of the Constitution of Canada, draws sharp comparisons between Canada’s constitution and the United States’ original governing document, the Articles of Confederation.

Book Review Of Clement Haynsworth, The Senate, And The Supreme Court, Davison M. Douglas

Faculty Publications

No abstract provided.

Judicial Matters, Neal Devins

Faculty Publications

No abstract provided.

Private Land Use, Changing Public Values And Notions Of Relativity, Lynda L. Butler

Faculty Publications

No abstract provided.

Reflections Upon The Federal Administrative Judiciary, Paul R. Verkuil

Faculty Publications

No abstract provided.

Fundamentalist Christian Educators V. State: An Inevitable Compromise, Neal Devins

Faculty Publications

No abstract provided.

Deerly, Departed (On The Lighter Side), Paul A. Lebel

Faculty Publications

No abstract provided.