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Accounting Law Commons™

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Articles 1 - 6 of 6

Full-Text Articles in Accounting Law

Public Law 86-272 And The Texas Margin Tax, Marvin J. Williams Jan 2024

Public Law 86-272 And The Texas Margin Tax, Marvin J. Williams

St. Mary's Law Journal

No abstract provided.


Book Review, Roberto Rosas Jan 2020

Book Review, Roberto Rosas

St. Mary's Law Journal

Abstract forthcoming.


Unlimited Liability For Banks: Deposits As Fraudulent Transfers, Katherine Zampas Nov 2019

Unlimited Liability For Banks: Deposits As Fraudulent Transfers, Katherine Zampas

St. Mary's Law Journal

One of a trustee’s most valuable resources in bankruptcy proceedings is his avoidance powers. A trustee is charged with the duty to recover and recapture any property wrongfully removed from the estate by way of fraudulent transfer or preference. In some cases, a trustee has attempted to treat a debtor’s deposit into a bank account as a transfer, rendering it subject to his avoidance powers. Such a result will leave banks collaterally responsible as a transferee for a debtor’s conduct despite their lack of culpability and control over the funds.

The definition of transfer within the Bankruptcy Code is comprehensive …


Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones Jun 2018

Sourcing Service Receipts For Franchise Tax Apportionment In Texas, Ray Langenberg, Matt Jones

St. Mary's Law Journal

Abstract forthcoming


Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White Jan 2018

Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White

St. Mary's Law Journal

Abstract forthcoming


Miranda Warning Held Inapplicable To Tax Fraud Investigations In Absence Of Custodial Atmosphere., G. E. Wilcox Jr. Mar 1969

Miranda Warning Held Inapplicable To Tax Fraud Investigations In Absence Of Custodial Atmosphere., G. E. Wilcox Jr.

St. Mary's Law Journal

Abstract Forthcoming.