| Author | Title | Citation | Summary | Year |
| 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 ยง 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 |
| David I. Katzen |
DEPRIZIO AND BANKRUPTCY CODE SECTION 550: EXTENDED PREFERENCE EXPOSURE VIA INSIDER GUARANTEES, AND OTHER PERILS OF INITIAL TRANSFEREE LIABILITY |
45 Business Lawyer 511 (February, 1990) |
Creditors take guarantees to bolster collection prospects, but they can backfire in bankruptcy under a recent decision of the United States Court of Appeals for the Seventh Circuit. In Levit v. Ingersoll Rand Financial Corp. (In re V.N. Deprizio Construction Co.), the court held that, if debts are guaranteed by an insider' of the primary... |
1990 |
| Bruce R. Wilde |
FCC TAX CERTIFICATES FOR MINORITY OWNERSHIP OF BROADCAST FACILITIES: A CRITICAL RE-EXAMINATION OF POLICY |
138 University of Pennsylvania Law Review 979 (January, 1990) |
About twenty years ago, the Federal Communications Commission (Commission or FCC) first considered the issue of racial minority group participation in the broadcasting industry. This issue arose following complaints that some broadcasters practiced discrimination in hiring. The Commission, recognizing a national policy against discrimination in... |
1990 |
| Andrew J. Nussbaum |
INSIDER PREFERENCES AND THE PROBLEMS OF SELF-DEALING UNDER THE BANKRUPTCY CODE |
57 University of Chicago Law Review 603 (Spring, 1990) |
Fordyce set up all night settling his books and affairs in contemplation of absconding . . . . [H]e inclosed [the money] in a letter to Mr. Fishar as follows: . . . Mr. Fordyce conceiving that the money [loaned] by Mr. Fishar . . . was a sum, about which perhaps even some pains have been taken to place it there, he has the honour to shew him that... |
1990 |
| Veryl Victoria Miles |
INTERPRETING THE NONDISCHARGEABILITY OF DRUNK DRIVING DEBTS UNDER SECTION 523(a)(9) OF THE BANKRUPTCY CODE: A CASE OF JUDICIAL LEGISLATION |
49 Maryland Law Review 156 (1990) |
In recent years, our society has been permeated by an impassioned and vociferous movement against drunk driving. This movement has been so effective and influential that it has provoked numerous and varied statutory responses from legislative bodies throughout the country. One of the most provocative responses is codified in section 523(a)(9) of... |
1990 |
| Laura Brown Chisolm |
SINKING THE THINK TANKS UPSTREAM: THE USE AND MISUSE OF TAX EXEMPTION LAW TO ADDRESS THE USE AND MISUSE OF TAX-EXEMPT ORGANIZATIONS BY PoliticiansFNA |
51 University of Pittsburgh Law Review 577 (Spring, 1990) |
A generic politician decides today he is running for President and sets up a tax-exempt organization, and the issue is stopping the arms race. So they set up a tax-exempt organization and they start putting out position papers on behalf of this person. The person charters a jet aircraft to move all around America speaking. They prospect in... |
1990 |
| Joseph Isenbergh |
THE END OF INCOME TAXATION |
45 Tax Law Review 283 (Spring, 1990) |
Many find in the fiscal habits of Americans a cause of uneasiness. In addition to the much publicized deficits in the federal budget and foreign tradenumbers that command immediate attention through their sheer sizethe last decade has brought the lowest rates of saving by Americans in our peacetime history. The latter is a less visible element of... |
1990 |
| Lawrence Zelenak |
ARE RIFLE SHOT TRANSITION RULES AND OTHER AD HOC TAX LEGISLATION CONSTITUTIONAL? |
44 Tax Law Review 563 (Summer, 1989) |
I. Introduction II. Ad Hoc Tax Provisions: A Primer III. The Constitutional Challenges A. Equal Protection B. The Tax Uniformity Clause IV. The Choice of Remedy A. Extension or Elimination of Favorable Treatment B. A More Drastic Remedy: Total Invalidation V. Possible Bars to Consideration of the Merits A. The Anti-Injunction Act B. Standing 1.... |
1989 |
| Stuart S. Moskowitz |
COOPERATIVE APARTMENTS: THE ENFORCEABILITY OF TRANSFER RESTRICTIONS AND THE IMPACT OF BANKRUPTCY |
18 Real Estate Law Journal 142 (Fall, 1989) |
A tenant's interest in a cooperative apartment has been described on many occasions as sui generis in modern property law because it does not fit neatly into traditional property classifications--the interest is represented by shares of stock, which are personal property, yet in reality what is owned is not an interest in an ongoing business... |
1989 |
| Eric M. Zolt |
DETERRENCE VIA TAXATION: A CRITICAL ANALYSIS OF TAX PENALTY PROVISIONS |
37 UCLA Law Review 343 (December, 1989) |
The income tax system contains rewards and penalties. Some tax provisions, like penalties for late tax returns, are explicit. Other provisions reward or penalize by attaching tax consequences to certain behavior. Congress encourages good conduct by providing special tax statuses, rates, exclusions, deductions, or credits. These tax benefits, called... |
1989 |
| Barry L. Zaretsky |
INSURANCE PROCEEDS IN BANKRUPTCY |
55 Brooklyn Law Review 373 (Summer, 1989) |
One issue that has been arising with increasing frequency in bankruptcy proceedings is whether claimants can reach directly the proceeds of a debtor's liability insurance policies, or whether the proceeds may be administered by the bankruptcy court along with the assets of the debtor. This question has arisen both in mass tort bankruptcy... |
1989 |