Open Access. Powered by Scholars. Published by Universities.®

Commercial Law Commons™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 5821 - 5850 of 6476

Full-Text Articles in Commercial Law

Initial Capitalization And Financing Of Corporations, Chester Rohrlich Dec 1959

Initial Capitalization And Financing Of Corporations, Chester Rohrlich

Vanderbilt Law Review

Since one of the varied uses to which stock purchase options maybe put is as a means of raising, or facilitating the raising, of capital, we deem it appropriate to direct attention to them. Like so many instrumentalities, they are subject to abuse and raise some difficulties, but used honestly and with discretion, they do represent a means (a) of compensating promoters and underwriters and retaining their continuing interest in the financial success of the corporation, (b) of adding speculative attraction to the security with which it is issued, or, less frequently, (c) of raising funds by direct and independent …

Go to article

State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman Dec 1959

State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman

Vanderbilt Law Review

So long as we have a federal system of government, a continuing problem, and certainly one of the most pressing, is that of an effective coordination of taxes. That problem has achieved paramount impor- tance in late years. Because of new and expanding conceptions as to what governments should do for people, our state governments are continually confronted with ever-increasing demands that they provide additional governmental functions and supply more governmental services. The resulting increase in governmental activities and extension of benefits mean urgent needs for additional revenue. As prices have spiraled under the increasing pressure of meeting our domestic …

Go to article

Fifteen-Year Survey Of Corporate Developments, 1944-1959, Miguel A. De Capriles Dec 1959

Fifteen-Year Survey Of Corporate Developments, 1944-1959, Miguel A. De Capriles

Vanderbilt Law Review

The foregoing survey, it is believed, amply demonstrates the kaleidoscopic variety of the corporate developments of the past fifteen years, even though for obvious reasons much of the detail has had to be omitted. General conclusions are difficult to draw. It seems likely that the success of capitalist enterprise in this, period and the self-imposed improvement in standards of corporate. Fanchon & Marco, Inc. v. Paramount Pictures, 202 F.2d 731 (2d Cir. management have retarded the underlying trend toward expansion of the role of government in the regulation of economic affairs. There has been no occasion for new dramatic statutory …

Go to article

Subchapter S And Its Effect On The Capitalization Of Corporations, Mortimer M. Caplin Dec 1959

Subchapter S And Its Effect On The Capitalization Of Corporations, Mortimer M. Caplin

Vanderbilt Law Review

Our federal tax laws encourage the creation of complex capital structures. "Thinning" capitalizations by issuing corporate indebtedness offers well known tax advantages to both shareholder and corporation.' Also, since 1954, issuing preferred stock on incorporation is a standard procedure for side-stepping the "bail-out" prohibitions of code section 306. A "good" capitalization from a tax viewpoint, therefore, will often involve a small base of common stock, a heavier layer of preferred stock and as much debt as the tax adviser believes will be given tax recognition.

Go to article

Tax Considerations In Selecting A Form Of Foreign Business Organization, Walter W. Brudno Dec 1959

Tax Considerations In Selecting A Form Of Foreign Business Organization, Walter W. Brudno

Vanderbilt Law Review

The provisions of the Internal Revenue Code which are of particular relevance to the planning of foreign operations are few in number and are generally deceptively simple in phraseology. The substantive provisions consist of those sections which specify rules for determining the source of income, for calculating the credit for foreign taxes paid in respect of foreign source income, and for allowance of concessional treatment accorded Western Hemisphere Trade Corporations, United States Possessions Corporations, and China Trade Act Corporations. Measures designed to prevent tax avoidance which are of particular relevance are those which relate to acquisition of corporate control for …

Go to article

Extent Of The Legislature's Reserve Power To Change Common Law Attributes Of Corporations, Edward R. Hayes Dec 1959

Extent Of The Legislature's Reserve Power To Change Common Law Attributes Of Corporations, Edward R. Hayes

Vanderbilt Law Review

Does a stockholder have a right, at common law, to dissent and have his stock repurchased when his corporation purchases the assets of another business? If he does, is this a common law attribute of corporations? What other common law attributes may there be? To what extent has a legislature power to alter or modify these attributes, or to authorize alteration or modification by the holders of a majority of a corporation's stock? The discussion will be directed first to what attributes a corporation has apart from those bearing on its relations with its stockholders; next, to what attributes are …

Go to article

State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman Dec 1959

State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman

Vanderbilt Law Review

There was a time when state and local taxes were perhaps only a minor factor in determining where a new business would locate and were probably not seriously considered in connection with most locational decisions. In recent years, however, because of the need for additional revenue on the part of state and local governments and the resulting increases in varieties and amounts of taxes, business must give more attention to the question of state and local taxes in deciding where to locate and operate. In this discussion of state taxation of corporate income from multi-state operations, we will include taxes …

Go to article

The Tax Treatment Of Collapsible Corporations, Boris I. Bittker Dec 1959

The Tax Treatment Of Collapsible Corporations, Boris I. Bittker

Vanderbilt Law Review

Introductory.-Section 331 (a) (1) of the Internal Revenue Code provides that a complete liquidation of a corporation is to be treated by the shareholder as a sale of his stock, which will ordinarily produce capital gain or loss, and section 334 (a) provides that the shareholders' basis for property acquired on the liquidation is its fair market value at the time of distribution. These rules, which are of long standing, led to the tax avoidance device known as the "collapsible corporation," which in its turn led,in 1950, to the enactment of what is now section 341. As will be seen, …

Go to article

Corporate Law Department Communications--Privilege And Discovery, Thomas R. Hunt Dec 1959

Corporate Law Department Communications--Privilege And Discovery, Thomas R. Hunt

Vanderbilt Law Review

With the growth in number and size of corporate law departments, there is increased interest in determining the conditions and areas in which their communications' may be called for, and used, in litigation. As business becomes more complex, requiring adherence to legislation and regulation which allows small tolerance between the licit and illicit, or demanding close attention to administrative detail, the role of the lawyer is amplified. Concurrently, corporate counsel is engaged in areas where the distinction between business and legal considerations becomes decreasingly apparent.

Go to article

Business Associations--1959 Tennessee Survey, F. Hodge O'Neal Oct 1959

Business Associations--1959 Tennessee Survey, F. Hodge O'Neal

Vanderbilt Law Review

The Eighty-first General Assembly enacted a considerable number of significant statutes affecting business organizations or their activities. One of the new statutes made important changes in the Securities Law of 1955. Several of the statutes were designed, or at least professed to be designed, to encourage the commercial and industrial development of Tennessee. On the other hand, Tennessee courts handed down during the survey period only two or three opinions touching on business associations questions, and those questions were of but little importance. In general, this article discusses the statutes first, then the judicial decisions.

Go to article

Commercial Law, Robert L. Taylor Sep 1959

Commercial Law, Robert L. Taylor

Washington Law Review

Covers small loan companies.

Go to article

Price-Fixing Within The Barber Industry Jul 1959

Price-Fixing Within The Barber Industry

Indiana Law Journal

No abstract provided.

Go to article

Interstate Compacts As A Device To Develop And Regulate Atomic Energy, W. Harold Bigham Jun 1959

Interstate Compacts As A Device To Develop And Regulate Atomic Energy, W. Harold Bigham

Vanderbilt Law Review

When the Congress adopted the Atomic Energy Act of 1954, releasing the atom from federal monopoly and inviting the division of regulatory and control functions between the federal government and the states, the gates were opened for large-scale participation by private industry in the new technology. It was natural, therefore, that the states should begin to view with awakened interest the role which they are to play in the development and regulation of this new source of energy. However amorphous the role of the states may be as yet, some preparation is being made to accept the responsibilities which will …

Go to article

Abstracts Of Recent Cases, M. D. W. Jr. Jun 1959

Abstracts Of Recent Cases, M. D. W. Jr.

West Virginia Law Review

No abstract provided.

Go to article

Constitutional Law - Import-Export Clause - Power Of State To Tax Foreign Imports Supplying Current Operating Needs, Stevan Uzelac Jun 1959

Constitutional Law - Import-Export Clause - Power Of State To Tax Foreign Imports Supplying Current Operating Needs, Stevan Uzelac

Michigan Law Review

Appellant imported from five countries iron ore which was stored at its processing plant and drawn upon to fill the current operational needs of the plant. When the ore arrived it was originally stored in stock piles containing a three-month supply. As needed, ores were conveyed from the stock piles to "stock bins," holding one or two days' supply and located in close proximity to the plant, from which the ores were used in the operation of the plant. The State of Ohio collected a personal property tax upon all the imported ore. In a companion case petitioner imported from …

Go to article

Sale-Leasebacks And Leasing. By Harvey Greenfield And Frank K. Griesinger., Ralph J. Gregg Apr 1959

Sale-Leasebacks And Leasing. By Harvey Greenfield And Frank K. Griesinger., Ralph J. Gregg

Buffalo Law Review

No abstract provided.

Go to article

Sales—A Comparison Of The Law In Washington And The Uniform Commercial Code, Ralph W. Johnson Apr 1959

Sales—A Comparison Of The Law In Washington And The Uniform Commercial Code, Ralph W. Johnson

Articles

The purpose of this article is to analyze and comment upon the changes that the Code would make on the sales law of Washington. Article 2 of the Code would entirely replace the existing Uniform Sales Act in Washington and some of the Washington case law.

Go to article

Constitutional Law - Commerce Clause - Power Of States To Levy Net Income Tax On Businesses Engaged In Soley Interstate Commerce, John C. Peters S.Ed. Apr 1959

Constitutional Law - Commerce Clause - Power Of States To Levy Net Income Tax On Businesses Engaged In Soley Interstate Commerce, John C. Peters S.Ed.

Michigan Law Review

Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who solicited orders from dealers within that state, though all of its sales contracts were made at the corporation's home office in Iowa. In accordance with a Minnesota statute, a state net income tax, fairly apportioned to the state's share of the corporation's interstate business, was levied upon appellant. In a suit brought by the state to collect this tax, appellant contended that the statute as applied violated the commerce and due process clauses of the Federal Constitution because it taxed the net proceeds of a business …

Go to article

Sales—A Comparison Of The Law In Washington And The Uniform Commercial Code, Ralph W. Johnson Mar 1959

Sales—A Comparison Of The Law In Washington And The Uniform Commercial Code, Ralph W. Johnson

Washington Law Review

The purpose of this article is to analyze and comment upon the changes that the Code would make on the sales law of Washington. Article 2 of the Code would entirely replace the existing Uniform Sales Act in Washington and some of the Washington case law.

Go to article

The English Statute Of Frauds In Washington, John I. Neff Mar 1959

The English Statute Of Frauds In Washington, John I. Neff

Washington Law Review

The English statute of frauds is the law in Washington "so far as it is not inconsistent with the Constitution and laws ... of the state of Washington nor incompatible with the institutions and condition of society in this state, .. ."' This Comment is concerned with the problem of whether the Washington statutes have entirely displaced the English statute in regard to the requirement of a writing and with some of the problems presented by the application of the statutes of frauds in Washington.

Go to article

Contracts - Statute Of Frauds - Effect On Oral Exclusive Distributorship Agreement For Indefinite Duration, Robert Segar Mar 1959

Contracts - Statute Of Frauds - Effect On Oral Exclusive Distributorship Agreement For Indefinite Duration, Robert Segar

Michigan Law Review

In 1935 plaintiff brewery made an oral agreement of no definite duration by which defendant and his father, as partners, were given the exclusive right to distribute its beer. Defendant, changing from one partnership to another, complied with various wishes of the plaintiff such as furnishing warehousing, purchasing uniform amounts of beer throughout the year although seasonal demands varied, dissolving the second partnership in 1950, discontinuing distribution of a rival beer in 1954, and hiring a sales promotion man in June 1954; the latter three actions taken on plaintiff's assurance that he would continue defendant's distributorship. In July 1954 plaintiff, …

Go to article

Specific Performance In France And Germany, John P. Dawson Feb 1959

Specific Performance In France And Germany, John P. Dawson

Michigan Law Review

Edgar Durfee studied long and closely the subject of specific performance. He taught it for many years, wrote about it and planned to ·write more. He conceived it broadly, as he did every subject that ever had his attention, but he had a lively interest in details, including very technical details. Long before others and much more than most, he saw the importance of our remedial system both in shaping law and as a reflection of its larger purposes. All those who learned from him will remember as long as memory lasts the insight he gave and the hidden meanings …

Go to article

A Foreword To The Study Of The Uniform Commercial Code, Paul D. Carrington Jan 1959

A Foreword To The Study Of The Uniform Commercial Code, Paul D. Carrington

Articles by Maurer Faculty

No abstract provided.

Go to article

Book Review. Whitney, F. A., Modern Commercial Law And Practices, Kenneth B. Hughes Jan 1959

Book Review. Whitney, F. A., Modern Commercial Law And Practices, Kenneth B. Hughes

Articles by Maurer Faculty

No abstract provided.

Go to article

Brewster, Jr.: Antitrust And American Business Abroad, And Fugate: Foreign Commerce And The Antitrust Laws, Kenneth S. Carlston Jan 1959

Brewster, Jr.: Antitrust And American Business Abroad, And Fugate: Foreign Commerce And The Antitrust Laws, Kenneth S. Carlston

Michigan Law Review

A Review of Antitrust and American Business Abroad. By Kingman Brewster, Jr., and Foreign Commerce and the Antitrust Laws. By Wilbur L. Fugate.

Go to article

Banking, Commercial Paper And Investment Securities Under The Uniform Commercial Code, Paul D. Carrington Jan 1959

Banking, Commercial Paper And Investment Securities Under The Uniform Commercial Code, Paul D. Carrington

Articles by Maurer Faculty

No abstract provided.

Go to article

Scope, Purposes, And Functions Of The Uniform Commercial Code, James B. Young Jan 1959

Scope, Purposes, And Functions Of The Uniform Commercial Code, James B. Young

Kentucky Law Journal

No abstract provided.

Go to article

Commercial Paper: Some Aspects Of Article 3 Of The Uniform Commercial Code, Fairfax Leary Jr. Jan 1959

Commercial Paper: Some Aspects Of Article 3 Of The Uniform Commercial Code, Fairfax Leary Jr.

Kentucky Law Journal

No abstract provided.

Go to article

Bank Deposits And Collections, Bart A. Brown Jan 1959

Bank Deposits And Collections, Bart A. Brown

Kentucky Law Journal

No abstract provided.

Go to article

Bulk Transfers, Robert S. Dorsey Jan 1959

Bulk Transfers, Robert S. Dorsey

Kentucky Law Journal

No abstract provided.

Go to article

First Prev Next Last