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Full-Text Articles in Law
Taxation, Craig D. Bell
A Tribute To Retiring Senator Ernest Fritz Hollings, James E. Clyburn
A Tribute To Retiring Senator Ernest Fritz Hollings, James E. Clyburn
South Carolina Law Review
No abstract provided.
An Assignment By Any Other Name: Contingent-Fee Agreements As Partial Assignments Of The Claim, Andrew P. Lycans
An Assignment By Any Other Name: Contingent-Fee Agreements As Partial Assignments Of The Claim, Andrew P. Lycans
Michigan Law Review
In 1959, Mrs. Ethel West Cotnam of Alabama won a groundbreaking lawsuit against the Internal Revenue Service when the Fifth Circuit Court of Appeals allowed her to subtract her legal fees, paid to her lawyer on a contingency basis, from her gross income. Mrs. Cotnam sued the estate of her former employer when the administrator refused to honor the decedent's promise to pay her one-fifth of his estate if she would care for him for the rest of his life. Upon the successful disposition of this suit, the Supreme Court of Alabama awarded Mrs. Cotnam $120,000. Of that amount, $50,365.83 …
Recent Cases, Law Review Editor
Recent Cases, Law Review Editor
Vanderbilt Journal of Transnational Law
Remedies--Fair Labor Standards Act--Private Damage Suit Unavailable to Redress Violations of Child Labor Provisions of the Fair Labor Standards Act
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.
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 Act …
The Tension Between Textualism And Substance-Over-Form Doctrines In Tax Law, Allen D. Madison
The Tension Between Textualism And Substance-Over-Form Doctrines In Tax Law, Allen D. Madison
Santa Clara Law Review
No abstract provided.