Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
Articles 1 - 5 of 5
Full-Text Articles in Accounting Law
Midnight In The Garden Of Good Faith: Using Clawback Actions To Harvest The Equitable Roots Of Bankrupt Ponzi Schemes, Jessica D. Gabel
Midnight In The Garden Of Good Faith: Using Clawback Actions To Harvest The Equitable Roots Of Bankrupt Ponzi Schemes, Jessica D. Gabel
Faculty Publications By Year
This paper addresses an increasingly relevant issue in bankruptcy – does it make sense to protect “good faith” investors who have invested (some quite profitably) in a Ponzi scheme from clawback actions by the trustee? This article presents issues of economic equity (equitable payouts to individual creditors vs. equitable distribution among all creditors); bankruptcy policy (retaining antiquated notions of good faith in an ever-evolving financial playground); and judicial inconsistency (disparities in the treatment on Ponzi investors). * In the aftermath of the financial crisis, investors have attempted to pull their money back from the markets, collapsing hundreds of Ponzi schemes …
A Proposal For An Elective Tax Benefits Transfer System, Ronald W. Blasi
A Proposal For An Elective Tax Benefits Transfer System, Ronald W. Blasi
Faculty Publications By Year
This article proposes an elective tax benefit transfer system to be available to lessors of property they use in their trade or business. It describes why the current linkage of tax benefits to property ownership is economically inefficient, causing it to have several significant disadvantages to the parties and to the economy, as a whole. The article discusses how the current system reduces a firm’s cash flow and reported earnings, diminishes the intended effect of tax incentive legislation, distorts competition and decision making, and inhibits investment in efficient business assets. It is submitted that the proposed system corrects all of …
The Shift From Power To Process: A Functional Approach To Foreclosure Law, Basil Mattingly
The Shift From Power To Process: A Functional Approach To Foreclosure Law, Basil Mattingly
Faculty Publications By Year
No abstract provided.
Revisiting The Proper Limits Of Fraudulent Transfer Law, Jack F. Williams
Revisiting The Proper Limits Of Fraudulent Transfer Law, Jack F. Williams
Faculty Publications By Year
No abstract provided.
The Consequences Of Bulk In Our Banking Diet: Bulk Filing Of Checks And The Bank's Duty Of Ordinary Care Under The 1990 Revision To The Uniform Commercial Code When It Honors Forged Checks, Mark E. Budnitz
Faculty Publications By Year
No abstract provided.