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Articles 241 - 270 of 291
Full-Text Articles in Estates and Trusts
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Ten Limitations To Ponder On Farm Limited Liability Companies, Jesse Richardson, L. Leon Geyer
Ten Limitations To Ponder On Farm Limited Liability Companies, Jesse Richardson, L. Leon Geyer
Law Faculty Scholarship
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Time Bombs And Pitfalls: Tax Traps And Opportunities That Every Lawyer Should Know, Oregon Law Institute, Joseph W. Schneid, Roy Strowd Jr., Corey Henkelman, Susan T. Burton, Nikki C. Hatton, Neil D. Kimmelfield, Jack C. Walsh, Lewis M. Horowitz
Time Bombs And Pitfalls: Tax Traps And Opportunities That Every Lawyer Should Know, Oregon Law Institute, Joseph W. Schneid, Roy Strowd Jr., Corey Henkelman, Susan T. Burton, Nikki C. Hatton, Neil D. Kimmelfield, Jack C. Walsh, Lewis M. Horowitz
Oregon Law Institute, 1995
Course Materials from the February 17, 1995 Program in Portland
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Transfers From Retirement Plans To Charities And Charitable Remainder Trusts: Laws, Issues And Opportunities, Christopher R. Hoyt
Transfers From Retirement Plans To Charities And Charitable Remainder Trusts: Laws, Issues And Opportunities, Christopher R. Hoyt
Faculty Works
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Ird And S Corporations, Gregory V. Gadarian, Jonathan G. Blattmachr
Ird And S Corporations, Gregory V. Gadarian, Jonathan G. Blattmachr
Touro Law Review
No abstract provided.
University Of Richmond Law Review
University Of Richmond Law Review
University of Richmond Law Review
No abstract provided.
Cable Traffic And The First Amendment Must-Carry Under A Diversity Approach And Antitrust As Possible Alternative, Bruno Vandermeulen
Cable Traffic And The First Amendment Must-Carry Under A Diversity Approach And Antitrust As Possible Alternative, Bruno Vandermeulen
LLM Theses and Essays
Recent technological progress in the field of telecommunications has greatly changed the competitive structure between broadcasters, cable operators, and telephone companies. The legal and economic environment for these media participants has shifted, and new problems have arisen. One major problem is the enhanced threat of concentration of media corporations, as corporate bigness becomes desirable and the number of diversified owners of media outlets continues to decrease. This paper analyzes broadcasting regulations and subsequent case law to show the concern by the legislature and regulatory agencies to preserve diversity in opinion and media-ownership through emphasis on “localism” and a “marketplace of …
Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn
Disparate Tax Treatment Of Different Types Of Business Organizations: Where Should We Go From Here?, Douglas A. Kahn
Articles
If several persons wish to join together in a common enterprise in order to pool their capital or labor or some of each, they may choose among a variety of available organizational structures that will serve that purpose. The most common entity forms are partnerships (including joint ventures), corporations, and trusts. While, in its typical structure, each of those entity forms has its own distinct characteristics, the structure of such organizations often is modified by agreement so as to adopt attributes of another type of entity. Because of this, the substantive distinction between entity types is blurred.
The Public-Spirited Defendant And Others: Liability Of Directors And Officers Of Not-For-Profit Corporations, 17 J. Marshall L. Rev. 665 (1984), Bennet B. Harvey Jr.
The Public-Spirited Defendant And Others: Liability Of Directors And Officers Of Not-For-Profit Corporations, 17 J. Marshall L. Rev. 665 (1984), Bennet B. Harvey Jr.
UIC Law Review
No abstract provided.
The Private Use Of Public Authority: Sovereignty And Associations In The Common Law, Arthur J. Jacobson
The Private Use Of Public Authority: Sovereignty And Associations In The Common Law, Arthur J. Jacobson
Buffalo Law Review
No abstract provided.
The Fiduciary Responsibilities Of A Surviving Partner Acting As Executor Of The Deceased Partner's Estate, Sandra L. Randleman
The Fiduciary Responsibilities Of A Surviving Partner Acting As Executor Of The Deceased Partner's Estate, Sandra L. Randleman
Vanderbilt Law Review
This Note examines the nature of the fiduciary duty in the situation in which an executor/surviving partner must decide whether to consent to a continuation of the partnership business after dissolution and in the situation in which the surviving partner has an option to purchase the deceased partner's interest in the partnership under the terms of a partnership agreement. After separately considering the nature of the fiduciary duties of an executor and a surviving partner, the Note discusses the degree to which the fiduciary loyalty that an executor/surviving partner owes the deceased partner's estate governs his decision on whether to …
Special Elections: The Use Of Sections 6166, 6166a And 303 Of The Internal Revenue Code, Edwin T. Hood, Linda L. Chalstrom, Peter W. Brown
Special Elections: The Use Of Sections 6166, 6166a And 303 Of The Internal Revenue Code, Edwin T. Hood, Linda L. Chalstrom, Peter W. Brown
Faculty Works
No abstract provided.
Tax Consequences For Corporate Divisions Of The Family Farm Corporation, Edwin T. Hood, John D. Shores, Charles S. Triplett
Tax Consequences For Corporate Divisions Of The Family Farm Corporation, Edwin T. Hood, John D. Shores, Charles S. Triplett
Faculty Works
No abstract provided.
Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood
Close Corporations In Estate Planning After The Tax Reform Act Of 1976, Edwin T. Hood
Faculty Works
No abstract provided.
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
Buffalo Law Review
No abstract provided.
Recent Legislation
University of Richmond Law Review
This is a list of the recent legislation from 1970.
Right Of A Surviving Partner To Purchase A Deceased Partner's Interest Under The Uniform Partnership Act, Charles R. Frederickson
Right Of A Surviving Partner To Purchase A Deceased Partner's Interest Under The Uniform Partnership Act, Charles R. Frederickson
Michigan Law Review
This discussion is intended to demonstrate that, under the act, the likelihood of fraud should no longer be so controlling a factor as to require invariably a liquidation sale of partnership assets when a court of equity has within its supervisory powers the ability to protect fully all of the parties involved when a partnership is dissolved by death.
Trusts - The Fiduciary Aspects Of Estate Corporations, John P. Williams S.Ed.
Trusts - The Fiduciary Aspects Of Estate Corporations, John P. Williams S.Ed.
Michigan Law Review
It is the purpose of this comment to examine the existing law with regard to estate corporations, in the hope of providing a guide for persons contemplating contact with them.
Corporations - Shareholders - Delegation Of Director's Principal Duties Insufficient To Invalidate A Voting Trust, Gerald D. Rapp
Corporations - Shareholders - Delegation Of Director's Principal Duties Insufficient To Invalidate A Voting Trust, Gerald D. Rapp
Michigan Law Review
The directors of an intermediate unit in a string of holding companies caused the corporation's sole substantial asset, the stock representing control of a subordinate holding company, to be deposited in a voting trust. Most of these directors, serving one-year terms, comprised the majority of the trustees who were to serve for the life of the ten-year trust. This act served to insulate the lower companies from the control of plaintiffs who were majority shareholders of the top holding company. The plaintiffs sought an injunction restraining the use by the trustees of the stock controlled by the trust to effect …
Business Associations - Uniform Limited Partnership Act - Corporation As A Limited Partner, Richard Singer
Business Associations - Uniform Limited Partnership Act - Corporation As A Limited Partner, Richard Singer
Michigan Law Review
The Port Arthur Trust Co., a Texas corporation, sought to enter into a limited partnership agreement as a limited partner. Its capital contribution was to be three trusts established by the prospective general partner wherein the trust company had been named trustee. The secretary of state refused to file the instrument creating the limited partnership on the grounds "that it was necessary for a corporation to have express charter powers" before it can, enter into a limited partnership, and that "a corporation is not a 'person' " within the meaning of the Texas Uniform Limited Partnership Act. The corporation then …
Estate Liquidity And The Family-Owned Business, William J. Bowe
Estate Liquidity And The Family-Owned Business, William J. Bowe
Vanderbilt Law Review
Every community in the country has its quota of successful merchants, manufacturers and businessmen whose enterprises have, as a result of management or planning, grown and prospered over the years. To value the worth of such businesses for estate tax purposes is perhaps the most difficult fact-issue in the whole field of taxation. Indeed it is doubtful if there is any problem in law or economics where the criteria are so vague and uncertain and where the permissible range for honest differences of judgment is so great. Expert opinion may vary by more than 100%.
Book Reviews, W. Barton Leach, Joe Tussman, Charles O. Gregory, Charles Fahy, John C. O'Byrne Jr., Joseph Curtis, Charles Fairman, Ralph R. Neuhoff, Joseph Hawley Murphy, Charles L. Black Jr., Roscoe L. Barrow, John Hanna
Book Reviews, W. Barton Leach, Joe Tussman, Charles O. Gregory, Charles Fahy, John C. O'Byrne Jr., Joseph Curtis, Charles Fairman, Ralph R. Neuhoff, Joseph Hawley Murphy, Charles L. Black Jr., Roscoe L. Barrow, John Hanna
Journal of Legal Education
No abstract provided.
Book Reviews, Elliott E. Cheatham, I. Beverly Lake, Thomas Clifford Billig, Frederick W. Whiteside Jr., Carl H. Fulda, A. Ladru Jensen, Paul Sayre, Charles H. Livengood Jr., Thomas A. Cowan, Clyde W. Summers
Book Reviews, Elliott E. Cheatham, I. Beverly Lake, Thomas Clifford Billig, Frederick W. Whiteside Jr., Carl H. Fulda, A. Ladru Jensen, Paul Sayre, Charles H. Livengood Jr., Thomas A. Cowan, Clyde W. Summers
Journal of Legal Education
No abstract provided.