Property Law and Real Estate Commons^™

Beyond The Basics: New Developments In Probate Practice, Oregon Law Institute, Mark M. Williams, Heather O. Gilmore, Elizabeth Welch, Rita Batz Cobb, Robert R. Selander, Jennifer B. Todd

Oregon Law Institute, 1996

Course Materials from the May 31, 1996 Program in Portland

The Amended And Reenacted Delinquent And Nonentered Land Statutes--The Title Examination Ramifications, Robert L. Shuman, Robert Louis Shuman

West Virginia Law Review

No abstract provided.

Creative Financing, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

Hypotheticals: Numbers 1 & 2, Lisa M. Landry

William & Mary Annual Tax Conference

No abstract provided.

The Year In Review: A Discussion Of Significant Regulations, Rulings And Cases, Stefan F. Tucker

William & Mary Annual Tax Conference

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

Oregon Law Institute, 1995

Course Materials from the February 17, 1995 Program in Portland

The Tax Consequences Of Abandonment Under The Bankruptcy Code, Jack F. Williams

Faculty Publications By Year

No abstract provided.

Tax Planning For Dispositions Of Real Estate, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.

Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner

West Virginia Law Review

No abstract provided.

Recent Developments Affecting Real Estate And Partnerships, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Tax Consequences Of Restructuring Debt On Troubled Real Estate, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

Rolling Down The Curtain On "Roll-Ups": The Case For Federal Legislation To Protect Limited Partners, Kenneth R. Hillier

Michigan Law Review

This Note examines roll-ups and the lack of alternatives available to reluctant limited partners. Part I focuses on existing judicial remedies for limited partners, such as injunctions and actions for damages, and explains why these courses of action provide inadequate protection. This Part then reviews recent attempts at statutory protection and points out the shortcomings of these remedies. Part II examines safeguards afforded analogously situated corporate shareholders and sets forth arguments why limited partners should receive similar protection. After demonstrating the need for legislation, Part III suggests a workable structure for this statutory protection. Then, the Note discusses the relative …

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

A Capital Tax System To Preserve America's Heritage, Valerie M. Fogleman

Vanderbilt Journal of Transnational Law

This Article looks to the British national heritage capital tax system as a model to propose provisions in the United States Internal Revenue Code to aid in preserving the United States cultural and natural heritage. After an overview of the capital tax systems in Britain and the United States, Ms. Fogleman examines features of the British tax system that promote preservation of the national heritage. The British system conditionally exempts the owners of national heritage assets from estate or gift tax liability on the transfer of those assets in exchange for permitting public access to and maintaining the assets; allows …

Allegheny-Pittsburgh Coal Co. V. County Commission Of Webster County, Tarek F. Abdalla

West Virginia Law Review

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Estate Freezes, Ronald D. Aucutt

William & Mary Annual Tax Conference

No abstract provided.

Structuring Real Estate Investments And Transactions After Tra 1986, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.

Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald

West Virginia Law Review

No abstract provided.

The Effect Of Tax Foreclosure Sales On Servitudes: Olympia V. Palze, Daniel W. Galvin

Seattle University Law Review

This Note analyzes the historical position taken by Washington courts regarding servitudes and tax sales prior to and subsequent to the 1959 statute dealing with easements. The Note next examines the Palzer holding, the degree to which it aligns Washington's position with that of the majority, and its limited support for future litigation involving other forms of servitudes.

Current Issues And Developments Involving Sales Or Exchanges Of Real Estate: The Impact Of Tax Reform 1986 On Real Estate Investments And Activities, Robert G. Gottlieb

William & Mary Annual Tax Conference

No abstract provided.

South Dakota Airplane Tax Hangs By A Technical Thread, Jeffrey S. Lehman

Cornell Law Faculty Publications

No abstract provided.

Federal Tax Liens And State Homestead Exemptions: The Aftermath Of United States V. Rodgers, Terrence C. Brown-Steiner

Buffalo Law Review

No abstract provided.

Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc

Articles, Book Chapters, & Popular Press

Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.

United States Investment In Ireland, Eugene P. Fanning

Vanderbilt Journal of Transnational Law

This Article will examine in general the structure of the Irish Government relating to foreign investment, and describe the role of the government agencies that provide incentives for foreign direct investments. The Article will focus on the negotiation process between those government agencies and foreign investors, and examine the typical investment contract entered into by United States investors. The Article will also describe some important aspects of the typical forms of direct investment in Ireland: manufacturing, service industry, and joint venture investments. This Article will examine the concept of tax-advantaged lending in Ireland, Ireland's foreign exchange control regulations, and its …

Federal Recent Developments

American Indian Law Review

No abstract provided.

Case Digest, Law Review Staff

Vanderbilt Journal of Transnational Law

EMPLOYEE WHO SPENDS "SOME PORTION OF WORK TIME IN MARITIME ACTIVITIES" IS AN "EMPLOYEE" COVERED BY THE LONGSHOREMEN'S AND WORKERS' COMPENSATION ACT-Schwabenland v.Sanger Boats, 683 F.2d 309 (9th Cir. 1982)

UNITED STATES CARRIAGE OF GOODS BY SEA ACT EXEMPTS DEFENDANT FROM LIABILITY FOR SHIP DAMAGE INCURRED WHILE DISCHARGING CARGO--Seven Seas Transportation Ltd. v. Pacifico Union Marina Corp. [1982] 2 Lloyd's L.R. 465

IMMIGRATION AND NATURALIZATION SERVICE DISTRICT DIRECTOR IS ENTITLED TO BROAD DISCRETION IN WEIGHING CRITERIA FOR PAROLE DETERMINATION OF UNADMITTED ALIENS--Bertrand v. Sava,684 F.2d 204 (2d Cir. 1982)

THE RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT DOES NOT APPLY TO …

To Praise The Estate Tax, Not To Bury It, Michael J. Graetz

Faculty Scholarship

For several decades, total revenues raised by estate and gift taxes have roughly equaled those raised by excise taxes on alcohol and tobacco. Yet no law journal has ever asked me to write on alcohol or tobacco excise taxes. The law firms of America do not routinely have divisions devoted to excise tax planning. We do not hear of the suffering of widows and orphans (or even of farmers and small businesses) because of alcohol and tobacco taxes. Philosophers and economists do not routinely debate the merits of such taxes. Perhaps most significantly, increases in such excise taxes do not …

Real Estate Tax Shelters - Historical Structures, Rehabilitated Structures, Low-Income Rental Housing, Condominium Or Cooperative Housing Conversion Tax Problems And Acrs Issues, Thomas R. Frantz

William & Mary Annual Tax Conference

No abstract provided.