| Author | Title | Citation | Summary | Year |
| Barry E. Adler |
FINANCIAL AND POLITICAL THEORIES OF AMERICAN CORPORATE BANKRUPTCY |
45 Stanford Law Review 311 (January, 1993) |
What explains American corporate bankruptcy, with its time-consuming and expensive reorganization process? Accepted wisdom is that bankruptcy protects an insolvent debtor's assets from its creditors who would otherwise dismantle the debtor in a frenzied attempt to collect on their loans. By providing for an orderly disposition of claims against a... |
1993 |
| Susan Block-Lieb |
FISHING IN MUDDY WATERS: CLARIFYING THE COMMON POOL ANALOGY AS APPLIED TO THE STANDARD FOR COMMENCEMENT OF A BANKRUPTCY CASE |
42 American University Law Review 337 (Winter, 1993) |
Introduction I. Creditors' Options Under State and Federal Law for Debt Repayment A. Overview of Collection Remedies 1. Cooperative repayment a. Individual cooperative repayment b. Collective cooperative repayment 2. Coercive collection a. Individual coercive collection b. Collective coercive collection B. Involuntary Bankruptcy C. Voluntary... |
1993 |
| Jon C. Dubin |
FROM JUNKYARDS TO GENTRIFICATION: EXPLICATING A RIGHT TO PROTECTIVE ZONING IN LOW-INCOME COMMUNITIES OF COLOR |
77 Minnesota Law Review 739 (April, 1993) |
C1-3TABLE OF CONTENTS L1-2Introduction 740 I. Historical and Legal Background. 744 A. Racial Zoning. 744 B. The Euclid Case and the Concept of Protective Zoning. 746 C. Racial Zoning and Planning Post-Euclid. 749 D. Separate Communities: Unequal Zoning Protection. 757 E. Zoning and Environmental Racism. 764 F. Zoning and Gentrification. 768 G.... |
1993 |
| Kathleen Morgan-Martinez |
LOCAL CONTROL IN LOW-INCOME DEVELOPMENT: THE PROMISE OF CALIFORNIA'S ARTICLE 34 |
33 Santa Clara Law Review 765 (1993) |
Article 34 was added by initiative to the California Constitution in order to give local citizens a voice in the development of low-income housing in their communities. In the forty years since its inception, article 34 and its mandated referenda have been limited in scope and effect by judicial decisions, Attorney General's advisory opinions, and... |
1993 |
| David A. Skeel, Jr. |
MARKETS, COURTS, AND THE BRAVE NEW WORLD OF BANKRUPTCY THEORY |
1993 Wisconsin Law Review 465 (1993) |
Introduction I. Bankruptcy Theory and the Emerging New Order A. The Creditors' Bargain Model B. The New Proposals to Replace Chapter 11 1. The Bankruptcy Auction 2. Implementation of a Preplanned Capital Structure 3. Automatic Cancellation of Shareholders' Interests: The Contingent/Chameleon Equity Proposal 4. Elimination of Chapter 11 Altogether... |
1993 |
| John A. Miller |
RATIONALIZING INJUSTICE: THE SUPREME COURT AND THE PROPERTY TAX |
22 Hofstra Law Review 79 (Fall 1993) |
(T)he conduct of government is the testing ground of social ethics and civilized living. Don't tax you, don't tax me, Tax that fellow behind the tree. I. Introduction . 80 II. Three Aspects of the Question Addressed . 83 A. The Property Tax in Theory and in Practice . 83 B. Proposition 13 . 89 C. The Equal Protection Clause and the Rational Basis... |
1993 |
| David Gray Carlson |
SECURITY INTERESTS ON EXEMPT PERSONAL PROPERTY: THEIR FATE IN BANKRUPTCY |
2 Journal of Bankruptcy Law and Practice 247 (July/August, 1993) |
Thanks to state and federal legislation, certain property rests serenely immune from levy and sale by the creditors of its owner. This exempt property is preserved by the Bankruptcy Code for the debtor and constitutes a fundamental part of the fresh start bankruptcy provides improvident but honest debtors. Exemptions have not historically... |
1993 |
| Lawrence Kalevitch |
SETOFF AND BANKRUPTCY |
41 Cleveland State Law Review 599 (1993) |
I. INTRODUCTION. 600 II. SETOFF AND THE CODE TEXT. 614 A. Section 506(a). 615 B. Section 553. 617 C. Section 553 Setoff Limitations. 621 1. Setoffs Based on Claims Obtained from Another Creditor: § 553(a)(2). 622 2. Debts Incurred to Debtor for the Purpose of Obtaining Setoff: § 553(a)(3). 623 3. Prebankruptcy Setoff (Improving Setoff Rights): §... |
1993 |
| Gwen Thayer Handelman |
SISTERS IN LAW: GENDER AND THE INTERPRETATION OF TAX STATUTES |
3 UCLA Women's Law Journal 39 (Spring, 1993) |
Notwithstanding the insights of conventionalism and the appeal of the concept of an interpretive community, there is both obvious and not-so-obvious diversity in the legal profession, even behind the apparent homogeneity of the upper-middle-class mainstream legal elite. The differences play themselves out not only in our substantive conclusions... |
1993 |
| Richard D. Pomp |
THE DISCLOSURE OF STATE CORPORATE INCOME TAX DATA: TURNING THE CLOCK BACK TO THE FUTURE |
22 Capital University Law Review 373 (Spring, 1993) |
L1-2INTRODUCTION. 374 I. THE DISCLOSURE OF INCOME TAX INFORMATION L1-2AT THE FEDERAL LEVEL: AN HISTORICAL PERSPECTIVE. 378 A. The Civil War Income Taxes: 1861-1872. 379 B. The 1894 Income Tax. 384 C. The Tariff Act of 1909. 386 D. 1913-1923. 389 E. The 1924 and 1926 Acts. 391 F. The Pink Slip Provisions: 1934-1935. 398 G. Securities and Exchange... |
1993 |
| Robert R. Graves |
THE INTERACTION OF THE BANKRUPTCY CODE AND ENVIRONMENTAL LAWS: THE GRIT, THE GRIND, AND THE GREASE |
29 Willamette Law Review 297 (Spring, 1993) |
In recent years, a number of federal and state statutes have been enacted to protect the environment. These statutes accomplish this goal by requiring potential polluters to take preventive measures, compelling polluters to clean up their environmental pollution, allowing others who clean up a polluter's mess to receive reimbursement, and punishing... |
1993 |
| Donna D. Adler |
THE INTERNAL REVENUE CODE, THE CONSTITUTION, AND THE COURTS: THE USE OF TAX EXPENDITURE ANALYSIS IN JUDICIAL DECISION MAKING |
28 Wake Forest Law Review 855 (Winter, 1993) |
After analyzing the character of tax exemptions and deductions, Professor Adler proposes that tax expenditures should be evaluated under the same constitutional standards as direct spending programs. This article then reviews the judicial treatment of tax expenditure analysis under the Free Speech, Equal Protection, and Establishment Clauses of the... |
1993 |
| John D. Colombo |
WHY IS HARVARD TAX-EXEMPT? (AND OTHER MYSTERIES OF TAX EXEMPTION FOR PRIVATE EDUCATIONAL INSTITUTIONS) |
35 Arizona Law Review 841 (Winter, 1993) |
I. Introduction. 842 II. Background: The History of Tax Exemption for Private Educational Institutions. 844 III. Current Legal Standards for Exempting Private Educational Institutions. 845 A. Federal Standards For Exemption. 845 1. Education as a Charitable Purpose. 845 2. Limitations on the Definition. 847 a. The Commerciality Doctrine. 848 b.... |
1993 |
| Daniel Shaviro |
AN ECONOMIC AND POLITICAL LOOK AT FEDERALISM IN TAXATION |
90 Michigan Law Review 895 (March, 1992) |
Over the past thirty years, state and local tax receipts have more than doubled in real terms, and have even increased relative to U.S. government tax receipts and gross national product. They now account for more than $400 billion annually, or in excess of thirty percent of the taxes collected in this country and ten percent of gross national... |
1992 |
| David Gray Carlson |
BANKRUPTCY THEORY AND THE CREDITORS' BARGAIN |
61 University of Cincinnati Law Review 453 (1992) |
I. The Original Creditors' Bargain A. State of Nature B. Equality in Bankruptcy C. Equality Outside Bankruptcy D. Bargainer Motivation E. The Increased Bankrupt Estate F. Bankruptcy Neutrality G. The Non Sequitur Between Creditor Equality and Maximizing the Bankrupt Estate H. The Erasure of the Debtor I. The Distributive Nature of the Creditors'... |
1992 |
| William B. Moffitt |
CHAIN REACTION: THE IMPACT OF RACE, RIGHTS, AND TAXES ON AMERICAN POLITICS. BY THOMAS B. EDSALL & MARY D. EDSALL. NEW YORK, W.W. NORTON & CO. 1991. 288 PP. |
61 University of Cincinnati Law Review 227 (1992) |
In Chain Reaction: The Impact of Race, Rights, and Taxes on American Politics, Thomas Byrne Edsall and Mary Edsall recount the destruction of the New Deal coalition and the successful Republican recruitment of disparate elements of that coalition into a new conservative coalition which has controlled presidential politics in the United States since... |
1992 |
| Robert Maddox |
CHURCHES & TAXES: SHOULD WE PRAISE THE LORD FOR TAX EXEMPTION? |
22 Cumberland Law Review 471 (1991-1992) |
Thank you, Commissioner Doss; I appreciate the chance to be here and lead off the discussion. I hope to give an overview of the legal issues pertaining to religious organizations and tax exemptions. The other speakers can then give us a diversity of opinions as to how these issues should be settled. To begin with, let me make three easily... |
1992 |
| Gregory P. Magarian |
FIGHTING EXCLUSION FROM TELEVISED PRESIDENTIAL DEBATES: MINOR-PARTY CANDIDATES' STANDING TO CHALLENGE SPONSORING ORGANIZATIONS' TAX-EXEMPT STATUS |
90 Michigan Law Review 838 (February, 1992) |
As American voters grow increasingly alienated from their elected leaders and interest groups focus ever more sharply on narrow goals, minor-party candidates are likely to become more important players in federal elections. As it began, the 1992 presidential race offered minor parties an especially dramatic opportunity to exploit the weakness of... |
1992 |
| Anthony Michael Sabino |
FLYING THE UNFRIENDLY SKIES: A YEAR OF REORGANIZING AIRLINES, AIRCRAFT LESSORS, AND THE BANKRUPTCY CODE |
57 Journal of Air Law and Commerce 841 (Summer, 1992) |
AMERICAN AIRLINES Chairman Robert L. Crandall has a favorite line he uses to describe 1991. The only heartening thing we can say is that it's over. Over the last year the U.S. air carrier industry has conclusively proven the oldest adage of aviation: what goes up, must come down. And down they have come, directly into the bankruptcy courts... |
1992 |
| Peter M. Boyle |
NON-DEBTOR LIABILITY IN CHAPTER 11: VALIDITY OF THIRD-PARTY DISCHARGE IN BANKRUPTCY |
61 Fordham Law Review 421 (November, 1992) |
In response to the recent explosion in the number of bankruptcy filings, creditors are increasingly seeking protection from debtor insolvency by securing guarantors and co-obligors. A creditor's reliance on such guaranties may be frustrated, however, when a bankruptcy court exercises jurisdiction over a third-party guarantor or obligor-referred to... |
1992 |
| Daniel Keating |
OFFENSIVE USES OF THE BANKRUPTCY STAY |
45 Vanderbilt Law Review 71 (January, 1992) |
I. Introduction II. Defining Offensive Uses of the Stay A. A Brief History of the Stay B. Bankruptcy's Burden/Benefit Linkage 1. In the Code 2. In the Case Law III. Offensive Uses of the Stay: Recurring Cases A. Refusals to Deal 1. Corporate Debtors 2. Refusals to Deal and the Necessity Doctrine 3. Individual Debtors 4. Utility Cases B. License... |
1992 |
| Margaret Henning |
RECENT DEVELOPMENTS IN THE TAX TREATMENT OF PERSONAL INJURY AND PUNITIVE DAMAGE RECOVERIES |
45 Tax Lawyer 783 (Spring, 1992) |
Trial lawyers may be able to obtain tax-free settlements or judgments for their personal injury clients if they are careful from the beginning to characterize their clients' claims and potential recoveries with the tax consequences in mind. The applicable Code provision, section 104(a)(2), allows an exclusion from gross income of [d]amages... |
1992 |
| Charles D. Booth |
RECOGNITION OF FOREIGN BANKRUPTCIES: AN ANALYSIS AND CRITIQUE OF THE INCONSISTENT APPROACHES OF UNITED STATES COURTS |
66 American Bankruptcy Law Journal 135 (Spring, 1992) |
Global recessions, international hostilities, fluctuations in the world's financial markets, and poor business management have caused, and will continue to cause, the insolvency of many multinational companies. When a multinational company becomes insolvent, insolvency proceedings will often be commenced in every country in which it does business... |
1992 |
| Anne Berrill Carroll |
RELIGION, POLITICS, AND THE IRS: DEFINING THE LIMITS OF TAX LAW CONTROLS ON POLITICAL EXPRESSION BY CHURCHES |
76 Marquette Law Review 217 (Fall, 1992) |
Over the past dozen years, provisions of the Internal Revenue Code (Code) and regulations barring exempt status (and eligibility to receive tax-deductible contributions) to any religious, educational, or other charitable organization that participates in the electoral process have been invoked to give a new and exceedingly sharp edge to the... |
1992 |
| John W. Whitehead |
TAX EXEMPTION AND CHURCHES: A HISTORICAL AND CONSTITUTIONAL ANALYSIS |
22 Cumberland Law Review 521 (1991-1992) |
One commentator has written that [i]t is easier to admire the motives for [a religious tax] exemption than to justify it by any sound argument. Nonetheless, tax exemptions for religious institutions are a matter of longstanding historical practice despite the current controversy. The matter is often debated in the United States, at both federal... |
1992 |
| Carl L. Bucki |
THE AUTOMATIC BANKRUPTCY STAY AND REAL PROPERTY TAX LIENS |
66 American Bankruptcy Law Journal 233 (Summer, 1992) |
In three recent decisions the Second and Third Circuits have ruled that the imposition of a local real estate tax lien is subject to the automatic stay provisions of § 362 of the Bankruptcy Code. Although each circuit would impose a different standard to determine what taxes are affected, the decisions represent an unprecedented application of the... |
1992 |
| James C. Curtiss |
THE OWNER AND THE GENERAL CONTRACTOR IN BANKRUPTCY |
71 Michigan Bar Journal 1048 (October, 1992) |
When granting the federal government the power to establish . uniform laws of bankruptcies, the framers of the Constitution envisioned bankruptcy as a means of preventing frauds upon creditors. As our economy has become driven by credit, the purpose of bankruptcy laws has evolved. By the turn of the 20th century the Supreme Court observed that... |
1992 |
| Howard C. Buschman III , Sean P. Madden |
THE POWER AND PROPRIETY OF BANKRUPTCY COURT INTERVENTION IN ACTIONS BETWEEN NONDEBTORS |
47 Business Lawyer 913 (May, 1992) |
A variety of legal, economic and societal developments have combined to produce a substantial increase in complex bankruptcy cases since Congress enacted the Bankruptcy Code (Code) in 1978. These cases have increased the tension between demands for bankruptcy court resolution of matters ranging far beyond debt restructuring and concerns over... |
1992 |
| Thomas L. Evans |
THE TAXATION OF NONSHAREHOLDER CONTRIBUTIONS TO CAPITAL: AN ECONOMIC ANALYSIS |
45 Vanderbilt Law Review 1457 (November, 1992) |
I. Introduction. 1458 II. Problems with Present Law. 1463 A. Conceptual Difficulties. 1463 B. Harmful Effects of Present Law. 1466 1. Contributions for Economic Development. 1466 2. Contributions of Transaction-Specific Assets. 1471 III. Contributions Involving Economic Development. 1474 A. Background and Description. 1474 B. Rationale for Taxation... |
1992 |
| Thomas J. Walsh |
"NO TAXATION WITHOUT REPRESENTATION . UNLESS DESEGREGATION:" THE POWER OF FEDERAL COURTS TO ORDER TAX INCREASES TO DESEGREGATE SCHOOLS: MISSOURI V. JENKINS |
12 Hamline Journal of Public Law and Policy 191 (Spring, 1991) |
In the landmark desegregation case of Brown v. Board of Education, the Supreme Court stated that local authorities have the primary responsibility for solving the problems of desegregation. However, the Court also stated that the courts will assess whether the actions of the school authorities constitute good faith implementation of the relevant... |
1991 |
| Veryl Victoria Miles |
A DEBTOR'S RIGHT TO AVOID LIENS AGAINST EXEMPT PROPERTY UNDER SECTION 522 OF THE BANKRUPTCY CODE: MEANINGLESS OR MEANINGFUL? |
65 American Bankruptcy Law Journal 117 (January, 1991) |
As a law founded in equity, bankruptcy law serves a twofold purpose. It provides the debtor with a fresh start and the creditors with the right to share equitably in the assets of the estate. However, before the creditors are allowed to participate in the distribution of the estate assets, certain properties of the estate are identified as... |
1991 |
| Charles D. Booth |
A HISTORY OF THE TRANSNATIONAL ASPECTS OF UNITED STATES BANKRUPTCY LAW PRIOR TO THE BANKRUPTCY REFORM ACT OF 1978 |
9 Boston University International Law Journal 1 (Spring, 1991) |
Over the past two centuries, the courts of the United States have wrestled with the questions of what effect to give to foreign bankruptcies and whether or not to recognize the claims of foreign representatives. The reforms of the Bankruptcy Reform Act of 1978 (the U.S. Bankruptcy Code) provided a statutory framework to guide the courts in this... |
1991 |
| Bryan D. Hull |
A VOID IN AVOIDANCE POWERS? THE BANKRUPTCY TRUSTEE'S INABILITY TO ASSERT DAMAGES CLAIMS ON BEHALF OF CREDITORS AGAINST THIRD PARTIES |
46 University of Miami Law Review 263 (November, 1991) |
I. Introduction II. The Void in Avoidance Powers A. Caplin v. Marine Midland Grace Trust Co. B. The Proposal to Fill the Void Left by Caplin III. Assertion of Damages Claims on Behalf of Creditors and the Bankruptcy Trustee's Current Powers A. The Role of the Bankruptcy Trustee's Avoidance Powers and Ability to Assert Claims in the Bankruptcy... |
1991 |
| George A. Rutherglen |
ADMIRALTY AND BANKRUPTCY REVISITED: EFFECTS OF THE BANKRUPTCY REFORM ACT OF 1978 |
65 Tulane Law Review 503 (February, 1991) |
I. JURISDICTION OF BANKRUPTCY COURTS OVER MARITIME LIENS. 505 II. RELIEF FROM THE AUTOMATIC STAY. 517 A. Grounds for Relief from the Automatic Stay. 519 B. The Prospects for Successful Reorganizations of Shipping Firms. 525 1. American-Flag Shipping. 530 2. International Shipping. 531 III. CONCLUSION. 533 |
1991 |
| Robert Kenneth Rasmussen |
BANKRUPTCY AND THE ADMINISTRATIVE STATE |
42 Hastings Law Journal 1567 (August, 1991) |
The main challenge currently facing lawyers and lawmakers is integrating the public and private law regimes. These two systems start from different premises and often appear to conflict with one another. Nowhere is this conflict more evident than in bankruptcy law. Although bankruptcy law is generally conceived to be a private law regime, the... |
1991 |
| Scott C. Barney |
BANKRUPTCY PREFERENCES AND INSIDER GUARANTEES |
51 Louisiana Law Review 1047 (May, 1991) |
One goal of bankruptcy law is equal distribution of the insolvent debtor's assets among the members of each class of his creditors. The insolvent debtor's assets, however, can be depleted by transfers made on the eve of bankruptcy, paying favored or preferred creditors to the detriment of those remaining unpaid. Such transfers of a debtor's assets... |
1991 |
| Jeffrey Schoenblum |
CHOICE OF LAW AND SUCCESSION TO WEALTH: A CRITICAL ANALYSIS OF THE RAMIFICATIONS OF THE HAGUE CONVENTION ON SUCCESSION TO DECEDENTS' ESTATES |
32 Virginia Journal of International Law 83 (Fall, 1991) |
I. Introduction II. Choice of Law Considerations A. The General Operation of the Convention B. The Elimination of the Situs Rule for Real Property C. The Absence of a Persuasive Theoretical Basis for the Unqualified Abandonment of the Situs Rule D. The Elimination of the Domicile Rule for Personal Property E. The Absence of a Persuasive Theoretical... |
1991 |
| Karla W. Simon |
CONGRESS AND TAXES: A SEPARATION OF POWERS ANALYSIS |
45 University of Miami Law Review 1005 (May, 1991) |
I. Introduction. 1005 II. Critiquing the Critics. 1008 A. The Contract Theory of Professors Doernberg and McChesney. 1008 B. Spending Limitations and Their Implications for the Tax Lawmaking Process. 1011 III. Exercising Legislative Power. 1014 A. Congressional Accountability. 1016 B. Limiting the Role of the Executive Branch. 1021 1.... |
1991 |
| Paulette J. Delk |
LIEN AVOIDANCE UNDER SECTION 522(F) OF THE BANKRUPTCY CODE: THE WINDING ROAD TO THE SUPREME COURT |
26 Wake Forest Law Review 879 (1991) |
One of the longstanding goals underlying American consumer bankruptcy laws is the desire to leave individual debtors with sufficient assets or resources to enable them to make a financial fresh start. Congress' concern about the kind of fresh start or relief that consumers receive after filing bankruptcy and its concern about the significant... |
1991 |
| Christopher W. Nelson |
MISSOURI v. JENKINS: JUDICIAL TAXATION AND THE FUNDING OF SCHOOL DESEGREGATION |
26 New England Law Review 529 (Winter, 1991) |
Whether the federal judiciary has the power to compel funding for a school desegregation remedial order through the judicial imposition of a local tax increase was the subject of the recent United States Supreme Court decision Missouri v. Jenkins. In a unanimous decision, with a 5-4 split on the reasoning, the Court ruled that a United States... |
1991 |
| Thomas J. Palazzolo |
NEW VALUE AND PREFERENCE AVOIDANCE IN BANKRUPTCY |
69 Washington University Law Quarterly 875 (Fall, 1991) |
A debtor repays a debt to a creditor. Soon thereafter, the debtor files bankruptcy. The court then forces the creditor to return the payment to allow the other creditors to share in it. Although such a result might seem unfair, it is not. Bankruptcy law establishes priorities for distribution to creditors, requiring creditors to line up for... |
1991 |
| Paul J. Collins |
TAXATION BY JUDICIAL DECREE: MISSOURI v. JENKINS |
44 Tax Lawyer 1141 (Summer, 1991) |
Consider the following: you are the proud owner of a three bedroom home of average price in Kansas City, Missouri. Last year your home had an assessed valuation of $95,917, resulting in a property tax bill of $1,966, or $2.05 per $100 of assessed valuation. This year, your property tax bill has nearly doubled to $3,837, or $4.00 per $100. Yet your... |
1991 |
| Reka Potgieter Hoff |
THE FINANCIAL ACCOUNTABILITY OF CHURCHES FOR FEDERAL INCOME TAX PURPOSES: ESTABLISHMENT OR FREE EXERCISE? |
11 Virginia Tax Review 71 (Summer, 1991) |
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof . . . . U.S. Const. amend. I. I. Introduction II. The Financial Reporting and Tax Audit Rules Applicable to Churches A. Summary of the Rules B. Origin of the Rules C. Legislative History of the Rules 1. Public Policy Basis of the Statutory... |
1991 |
| Dean Pappas |
THE INDEPENDENT SECTOR AND THE TAX LAW: DEFINING CHARITY IN AN IDEAL DEMOCRACY |
64 Southern California Law Review 461 (January, 1991) |
In many cases, though individuals may not do the particular thing so well, it is nevertheless desirable that it should be done by them, rather than by the government, as a means to their own mental education, a mode of strengthening their active faculties, exercising their judgment, and giving them a familiar knowledge of the subjects with which... |
1991 |
| Emily Germain Shea |
THE TAXATION OF LEGAL SERVICES: DOES IT VIOLATE THE RIGHT TO COUNSEL OR THE ATTORNEY-CLIENT PRIVILEGE? |
25 Suffolk University Law Review 1163 (Winter, 1991) |
The economic downturn of the late eighties and early nineties put many states in financially precarious positions. To generate revenues, many states considered implementing taxes on professional services, including those provided by lawyers. This trend in state taxation has generated a storm of debate over the wisdom of imposing a tax on legal... |
1991 |
| Jeffrey H. Bush '91 |
TOWARD A THEORY OF PUBLIC RIGHTS: ARTICLE III AND THE BANKRUPTCY AMENDMENTS AND FEDERAL JUDGESHIP ACT OF 1984 |
70 Nebraska Law Review 555 (1991) |
C1-3TABLE OF CONTENTS I. Statement of the Problem. 556 II. Crisis in the Bankruptcy Courts. 558 A. The Bankruptcy Act of 1898. 558 B. The Bankruptcy Reform Act of 1978. 560 C. Northern Pipeline. 562 D. The Emergency Rule. 567 E. The Bankruptcy Amendments and Federal Judgeship Act of 1984. 569 III. Article III Jurisprudence. 571 A. Northern... |
1991 |
| Robert F. Lindsay |
CANADA ADOPTS LAWS AFFECTING REAL ESTATE TAXES |
1 Journal of International Taxation 47 (May/June, 1990) |
Three recent tax changes have a significant effect on the acquisition and holding of interests in Canadian real estate. Specifically, the Ontario Government amended the Land Transfer Tax Act (LTTA) and introduced the Commercial Concentration Tax, and the Federal Government introduced the Large Corporations Tax. The Federal tax is a capital tax of... |
1990 |
| Grant E. Fortson |
CONSTITUTIONAL LAW--TAXATION--FEDERAL COURT MAY ORDER SCHOOL DISTRICT TO INCREASE TAX LEVY BEYOND LIMITS OF STATE CONSTITUTION IN ORDER TO AMEND CONSTITUTIONAL VIOLATION. MISSOURI v. JENKINS, 110 S. CT. 1651 (1990) |
13 University of Arkansas at Little Rock Law Journal 133 (Fall, 1990) |
In 1977 students of the Kansas City Missouri School District (KCMSD) filed an action under 42 U.S.C. Section 1983 in the United States District Court for the Western District of Missouri against the State of Missouri and various federal agencies. The action alleged that the State of Missouri and the named federal agencies had failed to eliminate... |
1990 |
| Robert A. Hillman |
CONTRACT EXCUSE AND BANKRUPTCY |
43 Stanford Law Review 99 (November, 1990) |
A wide gulf presently separates our two primary doctrines for relief from promissory obligation--contract excuse and bankruptcy discharge. On the one hand, contract law rarely excuses promisors. The traditional wisdom holds that an expansive view of excuse compromises freedom of contract, and judges have no business interceding in people's private... |
1990 |
| Stuart S. Moskowitz |
CO-OP TRANSFER RESTRICTIONS: BUSINESS JUDGMENT, BOARD OF DISCRETION AND BANKRUPTCY - PART II |
62-DEC New York State Bar Journal 28 (December, 1990) |
The filing of a petition in bankruptcy sets into motion a federal statutory scheme which has as one of its principal objectives the equitable distribution of a debtor's assets to its various creditors. Although the law that has evolved with respect to cooperative housing is stateoriented, federal bankruptcy law, while deferring to state law and... |
1990 |