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Full-Text Articles in Taxation-Federal

A No Man’S Land Of Fair Use: Marano V. The Metropolitan Museum Of Art, Sarah Landry Jun 2023

A No Man’S Land Of Fair Use: Marano V. The Metropolitan Museum Of Art, Sarah Landry

Cardozo Law Review

No abstract provided.


Section 546(E) Redux—The Proper Framework For The Construction Of The Terms Financial Institution And Financial Participant Contained In The Bankruptcy Code After The U.S. Supreme Court’S Holding In Merit, Peter V. Marchetti Feb 2022

Section 546(E) Redux—The Proper Framework For The Construction Of The Terms Financial Institution And Financial Participant Contained In The Bankruptcy Code After The U.S. Supreme Court’S Holding In Merit, Peter V. Marchetti

Cardozo Law Review

This Article discusses and analyzes the proper framework for the construction of the terms “financial institution” and “financial participant” as defined in Sections 101(22)(A) and 101(22A) of the Bankruptcy Code (the Code), as they work in tandem with Section 546(e) of the Code. In 2018, the U.S. Supreme Court issued its long awaited decision in Merit, which held that the language regarding transfers “made by or to (or for the benefit of) . . . a financial institution” contained in Section 546(e) does not insulate the ultimate transferee of a constructive fraudulent action (a CFTA) simply because the company being …


Where Techs Rush In, Courts Should Fear To Tread: How Courts Should Respond To The Changing Economics Of Today, Melanie Defiore Dec 2016

Where Techs Rush In, Courts Should Fear To Tread: How Courts Should Respond To The Changing Economics Of Today, Melanie Defiore

Cardozo Law Review

No abstract provided.


Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason Apr 2010

Executive Compensation And Tax Neutrality: Taxing The Investment Component Of Deferred Compensation, Eric D. Chason

Cardozo Law Review

No abstract provided.


The Bankruptcy Hegemon: Section 524(A) And Its Effect On State And Federal Comity, Benjamin Margulis Jan 2010

The Bankruptcy Hegemon: Section 524(A) And Its Effect On State And Federal Comity, Benjamin Margulis

Cardozo Law Review

No abstract provided.


Reinvigorating Nonprofit Directors' Duty Of Obedience, Jeremy Benjamin Mar 2009

Reinvigorating Nonprofit Directors' Duty Of Obedience, Jeremy Benjamin

Cardozo Law Review

No abstract provided.


Originalism's Expiration Date, Adam M. Samaha Dec 2008

Originalism's Expiration Date, Adam M. Samaha

Cardozo Law Review

The Constitution of the United States declares itself supreme law, but even the amended document is ancient. By 2008, the predicted age of a randomly selected word in this text reached 178 years. The judiciary, for its part, might not interpret the text until decades after ratification. For Article V amendments, the average lag between ratification and Supreme Court interpretation has been about 40 years. The question is how these features of our supreme law might influence the choice of interpretive method and, ultimately, constitutional decision-making. In particular, some scholars indicate that originalism may be a strong force in adjudication …


Sarbanes-Oxley: The Evidence Regarding The Impact Of Sox 404, Robert Prentice Nov 2007

Sarbanes-Oxley: The Evidence Regarding The Impact Of Sox 404, Robert Prentice

Cardozo Law Review

No abstract provided.


A Tax Lawyer's Perspective On Section 527 Organizations, Gregg D. Polsky Feb 2007

A Tax Lawyer's Perspective On Section 527 Organizations, Gregg D. Polsky

Cardozo Law Review

No abstract provided.


The Beginning Of The End To A Tax-Free Internet: Developing An E-Commerce Clause, Pamela Swidler Oct 2006

The Beginning Of The End To A Tax-Free Internet: Developing An E-Commerce Clause, Pamela Swidler

Cardozo Law Review

No abstract provided.


The Traumatic Dimension In Law, David Gray Carlson Aug 2003

The Traumatic Dimension In Law, David Gray Carlson

Cardozo Law Review

No abstract provided.


Consolidated Groups Must Use A Separate Entity Approach When Reducing Tax Attributes In Bankruptcy, Natalie C. Khavulya-Maksin Nov 2002

Consolidated Groups Must Use A Separate Entity Approach When Reducing Tax Attributes In Bankruptcy, Natalie C. Khavulya-Maksin

Cardozo Law Review

No abstract provided.


The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky Aug 2002

The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky

Cardozo Law Review

No abstract provided.


Secrecy In Law And Science, Jack B. Weinstein, Catherine Wimberly Nov 2001

Secrecy In Law And Science, Jack B. Weinstein, Catherine Wimberly

Cardozo Law Review

No abstract provided.


Bringing Down The Bar: Accountants Challenge Meaning Of Unauthorized Practice, Susan B. Schwab Feb 2000

Bringing Down The Bar: Accountants Challenge Meaning Of Unauthorized Practice, Susan B. Schwab

Cardozo Law Review

No abstract provided.


The Essays Of Warren Buffett: Lessons For Corporate America, Lawrence A. Cunningham Sep 1997

The Essays Of Warren Buffett: Lessons For Corporate America, Lawrence A. Cunningham

Cardozo Law Review

No abstract provided.


The Human Corporation: Some Thoughts On Hume, Smith, And Buffett, Lawrence E. Mitchell Sep 1997

The Human Corporation: Some Thoughts On Hume, Smith, And Buffett, Lawrence E. Mitchell

Cardozo Law Review

No abstract provided.


Introduction To The Warren Buffett Symposium Papers, Lawrence A. Cunningham Sep 1997

Introduction To The Warren Buffett Symposium Papers, Lawrence A. Cunningham

Cardozo Law Review

No abstract provided.


Accounting In Favor Of Investors, Calvin H. Johnson Sep 1997

Accounting In Favor Of Investors, Calvin H. Johnson

Cardozo Law Review

No abstract provided.


Teaching Accounting And Valuation In The Basic Corporation Law Course, Elliott J. Weiss Sep 1997

Teaching Accounting And Valuation In The Basic Corporation Law Course, Elliott J. Weiss

Cardozo Law Review

No abstract provided.


Buffett, Corporate Objectives, And The Nature Of Sheep, Henry T.C. Hu Sep 1997

Buffett, Corporate Objectives, And The Nature Of Sheep, Henry T.C. Hu

Cardozo Law Review

No abstract provided.


Warren E. Buffett On Corporate Constituency Laws And Other Newfangled Ideas: An Imaginary Conversation, Bevis Longstreth Sep 1997

Warren E. Buffett On Corporate Constituency Laws And Other Newfangled Ideas: An Imaginary Conversation, Bevis Longstreth

Cardozo Law Review

No abstract provided.


Berkshire Hathaway's Uncommon Accounting, Edmund W. Kitch Sep 1997

Berkshire Hathaway's Uncommon Accounting, Edmund W. Kitch

Cardozo Law Review

No abstract provided.


Audit Inquiry Letters And Discovery: Protection Based On Compulsion, Melissa D. Shalit Jan 1994

Audit Inquiry Letters And Discovery: Protection Based On Compulsion, Melissa D. Shalit

Cardozo Law Review

The Securities and Exchange Commission ("SEC") requires a public corporation to file quarterly and annual statements which describe the corporation's financial status. In order to comply with this requirement, the corporation hires an independent auditor to prepare accurate financial statements. The auditor must account for any event that may affect the client's financial status, including pending litigation. Therefore, in an "audit inquiry letter," the auditor requests the client-corporation to inform him of any outstanding claims and any pending or potential litigation. In this way, the auditor can include an accurate representation of his client's financial status in his report.


Environmental Accountability Beyond Compliance: Externalities And Accounting, Arthur J. Jacobson Apr 1991

Environmental Accountability Beyond Compliance: Externalities And Accounting, Arthur J. Jacobson

Cardozo Law Review

No abstract provided.


Corporations, Shareholders, And The Environmental Agenda, Nell Minow, Michael Deal Apr 1991

Corporations, Shareholders, And The Environmental Agenda, Nell Minow, Michael Deal

Cardozo Law Review

No abstract provided.


Good Faith And Chapter 13 Discharge: How Much Discretion Is Too Much?, Ellen M. Horn Feb 1990

Good Faith And Chapter 13 Discharge: How Much Discretion Is Too Much?, Ellen M. Horn

Cardozo Law Review

No abstract provided.


The Advance Fee Payment Dilemma: Should Payments Be Deposited To The Client Trust Account Or To The General Office Account?, Lester Brickman Feb 1989

The Advance Fee Payment Dilemma: Should Payments Be Deposited To The Client Trust Account Or To The General Office Account?, Lester Brickman

Cardozo Law Review

No abstract provided.


For A Few Dollars More: Client’S Right To Discharge His Attorney Under A Contingent Fee Contract, Irving Cohen Jan 1986

For A Few Dollars More: Client’S Right To Discharge His Attorney Under A Contingent Fee Contract, Irving Cohen

Cardozo Law Review

No abstract provided.


The Supreme Court's "Resolution" Of The Tax Accrual Workpapers Controversy, Diana Gillett Plotkin Jan 1984

The Supreme Court's "Resolution" Of The Tax Accrual Workpapers Controversy, Diana Gillett Plotkin

Cardozo Law Review

No abstract provided.