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Full-Text Articles in Law
Labor, Loyalty, And The Corporate Campaign, Melinda J. Branscomb
Labor, Loyalty, And The Corporate Campaign, Melinda J. Branscomb
Faculty Articles
This article critically assesses the disloyalty test, offering badly needed guidance in this murky and risky area of labor law. Part I provides an overview of the relevant portions of the Act and the problems facing the National Labor Relations Board (NLRB or the Board) and the courts as these decision makers interpret section 7 law. It reviews the early section 7 exceptions, the creation of the disloyalty test, and the aftermath of this new exception, and it introduces a number of problems left as Jefferson Standard's legacy. Part II discusses the analytical inconsistency applied in disloyalty doctrine analysis and …
The Treatment Of Nominee Corporations For Income Tax Purposes, Norton L. Steuben
The Treatment Of Nominee Corporations For Income Tax Purposes, Norton L. Steuben
Seattle University Law Review
This Article traces the development of the nonentity and agency approaches to the treatment of nominee corporations. The nonentity approach had a short lifespan and is of little use today. The agency approach, in contrast, experienced a period of development that resulted in a complex six-factor test that was employed in at least three circuits. When a conflict in the application of the six-factor test developed, the Supreme Court in Commissioner v. Bollinger enunciated a different approach and established a new, more workable standard. This Article explores the limitations of that standard as well as its practical application for planners.