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Full-Text Articles in Law
A Picture Of The New York Court Of Appeals At The Time Of Wood V. Lucy, Lady Duff-Gordon, Meredith R. Miller
A Picture Of The New York Court Of Appeals At The Time Of Wood V. Lucy, Lady Duff-Gordon, Meredith R. Miller
Scholarly Works
Wood v. Lucy, Lady Duff-Gordon is an enduring part of the Contracts canon. A symposium addressing the legacy of the case would be incomplete without a picture of the New York Court of Appeals at the time the case was decided and a discussion of the oft-neglected role that court rules and administration play in the development of the law. Thus, it is the aim of this short essay to place Wood in the context of the Court's history, and to explore how structural and jurisdictional changes to the Court could have had an impact on how the case was …
The Early History Of The Colorado Court Of Appeals, Robert M. Linz, Claire E. Munger
The Early History Of The Colorado Court Of Appeals, Robert M. Linz, Claire E. Munger
Publications
No abstract provided.
The Proper Tax Treatment Of The Transfer Of A Compensatory Partnership Interest, Douglas A. Kahn
The Proper Tax Treatment Of The Transfer Of A Compensatory Partnership Interest, Douglas A. Kahn
Articles
If a person receives property as payment for services, whether for past or future services, the receipt typically constitutes gross income to the recipient. If a person performs services for a partnership or agrees to perform future services, and if the person receives a partnership interest as compensation for the past or future services, one might expect that receipt to cause the new partner to recognize gross income in an amount equal to the fair market value of the partnership interest. After all, if a corporation compensated someone for services rendered or to be rendered by transferring the corporation's own …