Law Commons^™

Corporate Liquidations, John J. Mylan

William & Mary Annual Tax Conference

No abstract provided.

Corporate Liquitdations: A Comparison Of Asset Versus Stock Sales, Jon E. Bischel

William & Mary Annual Tax Conference

No abstract provided.

Disposition Of Unwanted Assets, George J. Rabil

William & Mary Annual Tax Conference

No abstract provided.

Collapsible Corporations, Michael K. Ryan

William & Mary Annual Tax Conference

No abstract provided.

Reincorporation And Related Problems, B. Roland Freasier Jr.

William & Mary Annual Tax Conference

No abstract provided.

The Expanding Rights Of Third Parties Under The Internal Revenue Service's Tax Preparers Project: A Limit On Internal Revenue Fishing Expeditions., Gregory A. Mazza

St. Mary's Law Journal

Abstract Forthcoming.

Taxation--Apportionment Of Inheritance Tax Where Contingent Or Limited Interests Are Present, Anne R. Williams

West Virginia Law Review

No abstract provided.

Vepco--The Need For A Revised Tax Appeals Procedure In West Virginia, J. Timothy Philipps

West Virginia Law Review

No abstract provided.

Kahn V. Shevin, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

National Cable Television V. United States, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Tax Treatment Of Accrued Interest On Convertible Bonds: A Dilemma For Corporate Taxpayers

William & Mary Law Review

No abstract provided.

Evolution Of The Canadian Tax Reform, John G. Head

Dalhousie Law Journal

The passage of the Tax Reform Bill in December 1971 marked the end of an extraordinary decade of inquiry and debate on federal tax reform in Canada. Minor (and some major) changes are still being made, and a further instalment of reform is to be expected in the area of sales taxation. The more controversial issues of tax reform in the field of income taxation have, however, been finally settled, at least for the next few years and probably for a much longer period. While business firms, families and the government wrestle with the complexities of the new system, it …

Limitation On Artificial Accounting Losses (Lal): Another Assault On The Tax Shelter., Jeffrey Clarke Anderson

St. Mary's Law Journal

Abstract Forthcoming.

Perfection Of A California Tax Lien., Lewis D. Wall

St. Mary's Law Journal

Abstract Forthcoming.

Another Word On Child Care, Alan L. Feld

Faculty Scholarship

Professors Schaffer and Berman have written a stimulating brief in support of a deduction for child care expenses in computing federal taxable income. But, in addition, by the range of considerations which their article takes into account, it illustrates the difficulty in opting for deductibility or nondeductibility on the basis of a rational consideration of income tax policies. The difficulty derives primarily from the fact that child care expenditures partake of both a personal (consumption) element and a business (income earning) element.¹ To the extent it represents the latter, it does not represent personal income appropriately subject to tax; …

Taxation--Subchapter S--Relaxation Of The One Class Of Stock Requirement, W. Richard Mccune Jr.

West Virginia Law Review

No abstract provided.

Housing--Mobile Homes--Some Legal Questions, Mark Summers, Frederick D. Fahrenz, David C. Shepler

West Virginia Law Review

Because of the increasing use of the mobile home as a form of housing, practitioners will be handling an ever-increasing number of cases dealing with the problems of the mobile home resident. The four major areas of investigation of mobile home law dealt with here are taxation, zoning, warranties, and fixtures. The purpose of the article is not to reveal any particular deficiencies in West Virginia's mobile home law, but rather to investigate and synthesize the law in a comprehensive review. While there are certain areas where the need for reform has been suggested, compiling the law as a research …

Recent Cases, Law Review Staff

Vanderbilt Law Review

Remedies--Fair Labor Standards Act--Private Damage Suit Unavailable to Redress Violations of Child Labor Provisions of the Fair Labor Standards Act

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Securities Regulation--Commercial Paper-Promissory Notes with Maturity Not Exceeding Nine Months but Offered to Public as Investment Are "Securities" Within Section 3(a)(10) of the 1934 Act

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Securities Regulation-Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5-- A Reorganization in the Form of a Tripartite Merger in Which There Is No Change in the Total Assets Represented by a Share of Stock Does Not Involve a"Purchase or Sale" Within the Meaning of Section 10(b)of The Securities Exchange …

Taxation--"Section 306 Stock", Edward G. Kennedy

West Virginia Law Review

No abstract provided.

Recent Cases, Law Review Staff

Vanderbilt Law Review

Injunctions--Contempt Power--Citation Proper Against Nonparty Who Violates Court Order in School Desegregation Case

Whether an injunction or other order binds one not a party to the underlying suit or proceeding so that he may be held in contempt for violation is a question that always has troubled the courts. Some early cases purported to announce a sweeping and apparently absolute rule--that an injunction or other order does not bind nonparties. The principle underlying this rule is that due process forbids a court to adjudicate the legal rights and relationships of a person who has not had the opportunity to be …

The Texas Legislature Has No Authority To Exempt From Ad Valorem Taxation A Fraternal Organization's Property Which Is Being Used For Non-Charitable Activites, Unless Such Use Is In Furtherance Of A Charitable Purpose., Tommy Mac Gumroy

St. Mary's Law Journal

Abstract Forthcoming.

Treasury Regulations Section 1.165-3(B)(2): Lessor Deduction For Demolition Loss

William & Mary Law Review

No abstract provided.

The United States Government Breached Its Fiduciary Duty By Paying Oklahoma Estate Tax On The Property Of A Noncompetent Osage Indian Without Determining Whether Intervening Cases And Internal Revenue Rulings Had Removed The Requirement For Paying The Tax., Phyllis Wilson Gainer

St. Mary's Law Journal

Abstract Forthcoming.

Powers Of Appointment And The Kentucky Inheritance Tax--The Department Of Revenue's Administration Of Krs Section 140.040, William P. Sturm

Kentucky Law Journal

No abstract provided.

Federal Estate Taxation - Inter Vivos Gift Between Co-Owners Of United States Savings Bonds Requires Surrender And Reissue

University of Richmond Law Review

At the present time there are approximately 500 million Series E United States Savings Bonds outstanding about 75% of which are registered in the names of co-owners. Until recently there had been no consensus in the federal courts as to whether a registered co-owner of such a bond could remove it from his gross estate by making an inter vivos gift to the other co-owner without having the bond reissued according to Treasury Regulation procedures. This conflict in case law and its attendant confusion has had the effect of preventing uniform application of federal estate tax law concerning savings bonds. …

Section 6332(B) Of The Internal Revenue Code: Summary Levy Procedure On Life Insurance Policies - United States V. Prudential Insurance Co. Of America

Maryland Law Review

No abstract provided.

Charitable Remainder Trusts: Some Considerations To Draftsmanship, Harold G. Wren

University of Richmond Law Review

The Tax Reform Act of 1969 limited the charitable deduction for remainder interests for the purposes of income, estate and gift taxes to three specific forms: the annuity trust, the unitrust, or a gift to a pooled-income fund. This article will not deal with the details of a pooled-income fund, commonly established by a public charity to make it possible for a donor of a relatively small gift to do what we shall discover the wealthy donor can do by way of a charitable remainder trust. Since estate planners are primarily concerned with the drafting of trusts for donors of …

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Publications

No abstract provided.

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

Case Digest

1. ADMINISTRATIVE

NON-VESSEL-OPERATING COMMON CARRIERS HAVE BURDEN OF PROOF TO JUSTIFY THE REASONABLENESS OF PROPOSED RATE INCREASE IN A FEDERAL MARITIME COMMISSION PROCEEDING

2. ADMIRALTY

COMPARATIVE NEGLIGENCE STANDARD APPLICABLE TO THE CANAL ZONE COMPANY DOES NOT SUPERSEDE THE RULE OF DIVIDED DAMAGES BETWEEN VESSELS

FAILURE TO OBEY COMMANDS OF SHIP MASTER BECAUSE OF VOLUNTARY INTOXICATION CONSTITUTES WILLFUL DISOBEDIENCE

PREJUDGMENT INTEREST FROM DATE OF JUDICIAL DEMAND IS PROPER WHEN ORIGINAL ACTION AT LAW Is CHANGED TO ADMIRALTY BY WITHDRAWAL OF JURY DEMAND

THE PERSONAL REPRESENTATIVE ALONE HAS STANDING TO BRING A WRONGFUL DEATH ACTION IN GENERAL MARITIME LAW

PERMITTING …

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

AMERICAN LABOR AND THE MULTINATIONAL CORPORATION

Edited by Duane Kujawa

New York: Praeger Publishers, 1973. Pp. xxvii,285. $18.50.

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ASPECTS DU DROIT INTERNATIONAL ECONOMIQUE: ELABORATION CONTROLE--SANCTION.

Societe Francaise pour le Droit International. Paris: A. Pedone, 1972. Pp. 221. n.p. (paper).

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THE BASES OF INTERNATIONAL ORDER

Edited by Alan James

London: Oxford University Press, 1973. Pp. viii, 218 £ 3.50 net.

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CURRENT LEGAL ASPECTS OF DOING BUSINESS IN THE FAR EAST

Edited by Richard C. Allison

Chicago: American Bar Association,1972. Pp. vii, 208. $10.00.

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DOMESTIC TAXATION AND FOREIGN TRADE: THE UNITED STATES-EUROPEAN BORDER TAX DISPUTE

By Michael von …