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Full-Text Articles in Law
Art Resale Royalty Options, Herbert I. Lazerow
Art Resale Royalty Options, Herbert I. Lazerow
Faculty Scholarship
Proposed federal law requires payments from the reseller of art to an artist when her work is resold. They can be conceptualized as a substitute for copyright royalties or for the profits of a joint venture between the artist and the collector. Application is analyzed by art type, especially multiples, place of sale, and nationality or residence of the seller, buyer, intermediary or artist, and by what constitutes a sale in a world of leases, exchanges, gifts, bequests, charitable donations, loans and casualty losses. If the base is gross sales price, is that the amount the seller receives, the amount …
Tefra-Partnership Refunds: Five Steps To Protect A Partner’S Rights, Mary A. Mcnulty, Robert D. Probasco, Carla C. Crapster
Tefra-Partnership Refunds: Five Steps To Protect A Partner’S Rights, Mary A. Mcnulty, Robert D. Probasco, Carla C. Crapster
Faculty Scholarship
The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) established a unified procedure for determining the tax treatment of partnership items at the partnership level rather than the partner level. The TEFRA-partnership refund procedures differ from the refund claim procedures that apply to other taxpayers. For a TEFRA partnership, a refund claim is an administrative adjustment request (AAF) and a notice of deficiency is a notice of final partnership administrative adjustment (FPAA). Procedures for the assessment of additional tax attributable to partnership items have received much attention in recent years, but the procedures concerning refunds are complex and full …
A Framework For Reparations Claims, Keith N. Hylton
A Framework For Reparations Claims, Keith N. Hylton
Faculty Scholarship
These remarks, prepared for the Boston College Third World Law Journal Reparations Symposium, compare the goals and viability of reparations claims as tort suits. I contrast two approaches observed in the claims: a "doing justice" model, which involves seeking compensation in important cases of uncorrected uncompensated injustice, and a "social welfare" model that seeks to change the distribution of wealth. Claims under the first category are far more consistent with tort doctrine and likely to meet their goals than social welfare-based claims.
Revised Article 3 And Amended Article 4 Of The Uniform Commercial Code: Comments On The Changes They Will Make, Arthur G. Murphey
Revised Article 3 And Amended Article 4 Of The Uniform Commercial Code: Comments On The Changes They Will Make, Arthur G. Murphey
Faculty Scholarship
No abstract provided.