AuthorTitleCitationSummaryYear
Anthony C. Infanti HOMO SACER, HOMOSEXUAL: SOME THOUGHTS ON WAGING TAX GUERRILLA WARFARE 2 Unbound: Harvard Journal of the Legal Left 27 (2006) In fact, it is now clear to most that the social and political forces now holding power are beyond simply opposing issues supportive to LGBT people and have now moved to open warfare against all that they hold in contempt, including and especially the LGBT community. It is then little surprise that LGBT communities are experiencing not only... 2006
John D. Colombo HOSPITAL PROPERTY TAX EXEMPTION IN ILLINOIS: EXPLORING THE POLICY GAPS 37 Loyola University Chicago Law Journal 493 (Spring 2006) Illinois recently made the national press in the tax exemption world. As a result of a recommendation from the Champaign County Board of Review (Board of Review) in 2004, the Illinois Department of Revenue (Department of Revenue) revoked the property tax exemption for Provena Covenant Medical Center in Urbana, Illinois. In April 2005, the Board of... 2006
Meredith M. Stead IMPLEMENTING DISASTER RELIEF THROUGH TAX EXPENDITURES: AN ASSESSMENT OF THE KATRINA EMERGENCY TAX RELIEF MEASURES 81 New York University Law Review 2158 (December, 2006) Over the past several decades, Congress has turned increasingly to tax expenditures rather than to direct outlay programs to implement social welfare programs. Such a trend creates economic distortions and has proven disadvantageous to taxpayers in lower socioeconomic classes. The newest twist is in the area of disaster relief. Unprecedented before... 2006
Rebecca Safford INFORMATION ASYMMETRY, RACE, AND THE "DEATH TAX" 13 Washington and Lee Journal of Civil Rights and Social Justice 117 (Fall, 2006) As early as 1789, Benjamin Franklin astutely commented, In this world, nothing is certain but death and taxes. Or, as is now the case, the two are one and the same: you die, and you are taxed at your death. This belief has been the central motivator for the recent push for Congress to repeal the estate tax permanently. Currently, a phase-out... 2006
Jeffrey J. Rachlinski , Chris Guthrie , Andrew J. Wistrich INSIDE THE BANKRUPTCY JUDGE'S MIND 86 Boston University Law Review 1227 (December, 2006) Introduction. 1227 I. Methodology. 1231 A. Participating Judges. 1231 B. Procedure. 1232 II. Results. 1233 A. Anchoring. 1233 B. Framing. 1237 C. Omission Bias. 1241 D. Race. 1245 E. Apologies and Terror Management. 1248 Conclusion. 1256 Appendix A. 1260 2006
Michael M. Megaard and Susan L. Megaard IRS CLARIFIES GUIDANCE FOR EXEMPT HOUSING ORGANIZATIONS AND TAX CONSEQUENCES FOR PARTICIPANTS 105 Journal of Taxation 98 (August, 2006) After a series of private rulings denying exemptions and GAO and HUD reports highlighting problems with seller-funded down payment assistance entities, a new Revenue Ruling illustrates the factors that will be crucial for housing organizations seeking to obtain or maintain tax-exempt status. In addition, the tax impact on the home buyers is... 2006
Todd J. Zywicki IS FORUM SHOPPING CORRUPTING AMERICA'S BANKRUPTCY COURTS? 94 Georgetown Law Journal 1141 (April, 2006) Review of Courting Failure: How Competition for Big Cases Is Corrupting the Bankruptcy Courts. By Lynn M. LoPucki. University of Michigan Press, 2005. 322 Pages In his new book, Courting Failure: How Competition for Big Cases Is Corrupting the Bankruptcy Courts, Professor Lynn LoPucki argues that current bankruptcy venue rules have spawned an... 2006
Teresa A. Sullivan , Elizabeth Warren , Jay Lawrence Westbrook LESS STIGMA OR MORE FINANCIAL DISTRESS: AN EMPIRICAL ANALYSIS OF THE EXTRAORDINARY INCREASE IN BANKRUPTCY FILINGS 59 Stanford Law Review 213 (November, 2006) Introduction. 213 A. Prelude: Three Studies. 218 I. The Rising Burden of Debt. 220 A. Income: Still Low. 221 B. Assets: Increasing as Home Values Increase. 224 C. Debts: Rising Fast. 228 D. Debt-to-Income Ratios: Confirming the Bad News. 229 II. The Declining Stigma Hypothesis. 233 III. The Increasing Stigma Hypothesis. 242 IV. Alternative... 2006
Sarah A. Lindquist PROPERTY TAX EXEMPTIONS FOR THE NONTRADITIONAL CHURCH: HOW DO WE GRANT TAX EXEMPTIONS TO PLACES OF WORSHIP AND NOT AMUSEMENT PARKS? 33 Florida State University Law Review 1149 (Summer, 2006) Is Disney a religion? While this seems like a ridiculous, nonlegal question, it is arguably at the heart of an emerging issue in constitutional and tax law. In February 2001, The Holy Land Experience (the Holy Land) opened its doors to the public in Orlando, Florida. Shortly thereafter, what has been dubbed a tax battle of biblical... 2006
A. Mechele Dickerson RACE MATTERS IN BANKRUPTCY REFORM 71 Missouri Law Review 919 (Fall, 2006) I. Introduction. 920 II. Bankruptcy Relief. 921 A. Goals. 921 B. Treatment of Debts. 922 C. Treatment of Assets. 923 D. Costs. 924 III. The Ideal Debtor. 926 A. Marriage. 926 B. Employment and Income. 927 C. Wealth. 929 1. Generally. 929 2. Exemptible Assets. 930 D. Dependents. 932 E. Debts. 935 F. Conclusion. 937 IV. The Bankruptcy Abuse... 2006
Thomas M. Shapiro RACE, HOMEOWNERSHIP AND WEALTH 20 Washington University Journal of Law and Policy 53 (2006) Closing the racial wealth gap must be at the forefront of the civil rights agenda in the twenty-first century. This Article examines homeownership as a main policy strategy to move toward this goal. The Article opens by restating the crucial importance of closing the racial wealth gap, and offers an early assessment of this agenda. Next, the... 2006
A. Mechele Dickerson REGULATING BANKRUPTCY: PUBLIC CHOICE, IDEOLOGY, & BEYOND 84 Washington University Law Review 1861 (2006) For almost a decade, members of Congress fiercely debated legislation that would make it harder for people to discharge their debts in bankruptcy. The legislation was finally enacted on April 20, 2005, when the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA) was signed into law. BAPCPA became fully effective for cases... 2006
Stephen W. Mazza , Tracy A. Kaye RESTRICTING THE LEGISLATIVE POWER TO TAX IN THE UNITED STATES 54 American Journal of Comparative Law 641 (Fall 2006) The Government's authority to impose taxes is one of its most pervasive and fundamental powers. In the United States, this power is granted to Congress by the U.S. Constitution with few explicit restrictions. Moreover, the courts in the United States almost invariably affirm the Government's power to tax in the face of constitutional challenges.... 2006
William P. Quigley REVOLUTIONARY LAWYERING: ADDRESSING THE ROOT CAUSES OF POVERTY AND WEALTH 20 Washington University Journal of Law and Policy 101 (2006) I am convinced that if we are to get on the right side of the world revolution, we as a nation must undergo a radical revolution of values. We must rapidly begin the shift from a thing-oriented society to a person-oriented society. When machines and computers, profit motives and property rights are considered more important than people, the... 2006
Kathryn Lee Dietrich SAVING THE STATES FROM UNSUITABLE PLAINTIFFS: UNCOVERING THE LACK OF STANDING IN CHALLENGERS TO STATE INCOME TAX CREDITS FOR BUSINESS DEVELOPMENT 36 Cumberland Law Review 343 (2005-2006) In October 2004, in Cuno v. DaimlerChrysler, a three-judge panel of the Sixth Circuit Court of Appeals struck down as unconstitutional a long-standing and widespread practice of states providing income tax credits as an incentive to encourage corporations to relocate or expand their operations in the offering state. The case was sparked by Ohio's... 2006
Joseph Bankman STATE TAX SHELTERS AND STATE TAXATION OF CAPITAL 11 State and Local Tax Lawyer 141 (2006) State income tax is a most demanding area of practice. It requires knowledge of federal income tax, constitutional issues that play no role in federal income tax, and the substitutes at the state level for the income tax. I have not specialized in this field and will not address many of the important doctrinal distinctions or policy options that... 2006
Jerome Park Prather TAX EXEMPTION OF AMERICAN CHURCHES AND OTHER NONPROFITS: ONE ELECTION CYCLE AFTER BRANCH MINISTRIES V. ROSSOTTI 94 Kentucky Law Journal 139 (2005-2006) On a Sunday morning in early October, three weeks before the 2004 presidential election, John Kerry, joined by politically prominent clergymen Jesse Jackson and Al Sharpton, stood at the pulpit of a Florida Baptist church and shared a message partly of faith and partly denouncing President George W. Bush. During the summer of 2004, the Bush... 2006
Jennifer Jolly-Ryan TEED OFF ABOUT PRIVATE CLUB DISCRIMINATION ON THE TAXPAYER'S DIME: TAX EXEMPTIONS AND OTHER GOVERNMENT PRIVILEGES TO DISCRIMINATORY PRIVATE CLUBS 13 William and Mary Journal of Women and the Law 235 (Fall, 2006) Discrimination by bona fide private clubs is legal. It is a constitutionally protected activity under the First Amendment. In balancing individuals' freedom of association with civil rights laws, Congress specifically exempts private clubs from protections otherwise afforded to certain protected classes. Laws in the United States, however, go... 2006
Neil H. Buchanan THE CASE AGAINST INCOME AVERAGING 25 Virginia Tax Review 1151 (Spring 2006) Should tax liability be based on annual income or on the average of a taxpayer's income earned over the space of several years (or even a lifetime)? This article assesses proposals to replace the current method of computing taxes with a system that would allow taxpayers to smooth out their income tax liabilities by offsetting high-income years with... 2006
Katherine Porter , Dr. Deborah Thorne THE FAILURE OF BANKRUPTCY'S FRESH START 92 Cornell Law Review 67 (November, 2006) An untested assumption of Chapter 7 bankruptcy is that it rehabilitates debtors for a fresh start in the economy. Using original, longitudinal data, we examine this assumption against the realities of life after bankruptcy. Our findings challenge the fresh start as the theoretical underpinning for consumer bankruptcy relief. We found that just one... 2006
Susan Cleary Morse THE HOW AND WHY OF THE NEW PUBLIC CORPORATION TAX SHELTER COMPLIANCE NORM 75 Fordham Law Review 961 (November, 2006) Tax fraud. Tax shelters. Aggressive tax planning. Figuring out the line between acceptable and unacceptable activity presents a challenge for every tax decision maker, and overseeing these choices involves not just substantive tax regulation, but attention to the decision-making process. This Article reviews how the Sarbanes-Oxley Act of 2002, tax... 2006
Matthew McMahan THE INTERNATIONAL EFFECTS OF THE ADOPTION OF A CONSUMPTION TAX IN THE UNITED STATES 39 Vanderbilt Journal of Transnational Law 519 (3/1/2006) This Note concludes that through the adoption of a consumption tax the United States will benefit from both short- and long-term gains. This Note presents the advantages of consumption taxes and where relevant, discusses a specific consumption tax proposal--the Fairtax Plan. The Author responds to several critiques of consumption taxation,... 2006
Robert H. Sitkoff THE LURKING RULE AGAINST ACCUMULATIONS OF INCOME 100 Northwestern University Law Review 501 (Special Issue 2006) The Rule Against Perpetuities is dying an ignoble death. To attract trust business and the lawyers' fees and trustees' commissions that come with it, twenty-one states have abolished the Rule as applied to interests in trust. These states have thus authorized perpetual trusts. Real money is at stake. In a recent empirical study, Max Schanzenbach... 2006
Arthur J. Cockfield THE RISE OF THE OECD AS INFORMAL "WORLD TAX ORGANIZATION" THROUGH NATIONAL RESPONSES TO E-COMMERCE TAX CHALLENGES 8 Yale Journal of Law and Technology 136 (2006) This paper assesses national and international responses to tax challenges presented by cross-border electronic commerce. Ten years after these challenges were first identified, a survey of national government reactions shows that many countries have not passed any significant tax legislation or administrative guidance with respect to the taxation... 2006
Francine J. Lipman THE TAXATION OF UNDOCUMENTED IMMIGRANTS: SEPARATE, UNEQUAL, AND WITHOUT REPRESENTATION 9 Harvard Latino Law Review 1 (Spring, 2006) Many Americans believe that undocumented immigrants are exploiting the United States economy. The widespread belief is that illegal aliens cost more in government services than they contribute to the economy. This belief is demonstrably false. [E]very empirical study of illegals' economic impact demonstrates the opposite .: undocumenteds... 2006
William B. Barker THE THREE FACES OF EQUALITY: CONSTITUTIONAL REQUIREMENTS IN TAXATION 57 Case Western Reserve Law Review 1 (Fall, 2006) The government's power to tax has been described by the United States Supreme Court as an inherent power of sovereignty: The power . of taxation, operates on all persons and property belonging to the body politic and has its foundations in society itself. An important truth that can be learned from modern history is that the power to tax may... 2006
George H. Singer THE YEAR IN REVIEW: CASE LAW DEVELOPMENTS UNDER THE BANKRUPTCY ABUSE PREVENTION AND CONSUMER PROTECTION ACT OF 2005 82 North Dakota Law Review 297 (2006) I. INTRODUCTION. 304 II. CONSUMER BANKRUPTCY. 305 A. Debt Relief Agencies. 306 1. Attorneys Licensed to Practice Law and Admitted to Bar Are Not Debt Relief Agencies and Are Excused from Complying with BAPCPA's Requirements Regulating Such Parties. 307 2. Comfort Order Not Warranted Where No Live Case or Controversy Is Presented. 308 3. Lawyer... 2006
Andy Barlow, James Head WEALTH INEQUALITY PANEL 3 Hastings Race and Poverty Law Journal 159 (Spring 2006) PROFESSOR ANDY BARLOW: What makes wealth so significant is that the accumulation of wealth or the disaccumulation of wealth is a measure of advantages or disadvantages over many generations. Unlike income, which is a measure of the momentary situation in a market, when we are looking at wealth and equality, we are looking at long-term advantages... 2006
Stephen Cohen , Laura Sager WHY CIVIL RIGHTS LAWYERS SHOULD STUDY TAX 22 Harvard BlackLetter Law Journal 1 (Spring, 2006) Civil rights and income taxation may seem as far apart as any two legal subjects could be, but they actually intersect in a surprising number of significant ways. Consider the following examples. (1) A civil rights clinic taught by one of us uses the following tax problem: Your client has sued her employer for sex discrimination, including sexual... 2006
Anthony C. Infanti A TAX CRIT IDENTITY CRISIS? OR TAX EXPENDITURE ANALYSIS, DECONSTRUCTION, AND THE RETHINKING OF A COLLECTIVE IDENTITY 26 Whittier Law Review 707 (Spring 2005) There is nothing unusual about the appearance of deconstructive arguments in the texts of non-deconstructionists . . . . - J. M. Balkin How to begin? A story to set the tone seems to work well, but my usual story line simply won't do the job this time. You see, I've recently begun my articles by tracing the thought process that led me to the... 2005
Sarah E. Waldeck AN APPEAL TO CHARITY: USING PHILANTHROPY TO REVITALIZE THE ESTATE TAX 24 Virginia Tax Review 667 (Winter 2005) I. Introduction. 668 II. The Case for Strengthening the Tax. 674 A. Dramatic Wealth Concentration. 674 B. The Harms of Economic Inequality. 677 C. Appealing to a Sense of Fair Play. 680 D. Adding Teeth to the Tax. 683 III. Replacing the Charitable Deduction with a Charitable Credit. 687 A. Current Law. 687 B. The Charitable Credit. 690 IV.... 2005
Dr. Irit Haviv-Segal BANKRUPTCY LAW AND INEFFICIENT ENTITLEMENTS 2 Berkeley Business Law Journal 355 (Symposium/Spring 2005) Abstract. 357 Introduction. 357 I. The Existing Literature. 360 A. Economic Goals vs. Social Goals. 360 B. Procedural Aims vs. Substantive Aims. 366 C. Micro-Economic Aims vs. Macro-Economic Aims. 368 II. Inefficient Entitlements and Legal Coercion. 370 A. General. 370 B. The Meaning and Sources of Inefficient Entitlements. 371 C. The Failure of... 2005
John Foster BANKRUPTCY ON THE BLACKBOARD: A COLLECTION OF GRAPHIC ILLUSTRATIONS USED IN THE TEACHING OF THE BANKRUPTCY COURSE AT THE UNIVERSITY OF NORTH DAKOTA SCHOOL OF LAW 81 North Dakota Law Review 263 (2005) I. TYPES OF BANKRUPTCY AND THE ROLE OF THE TRUSTEE. 266 II. JURISDICTION UNDER THE BANKRUPTCY CODE: TOO MUCH AT FIRST UNDER THE 1978 CODE. 268 III. BANKRUPTCY JURISDICTION TODAY: THE CONGRESSIONAL FIX CREATED AFTER NORTHERN PIPELINE. 270 IV. APPEALS FROM BANKRUPTCY COURT. 272 V. THE AUTOMATIC STAY AND THE CO-DEBTOR STAY: AUTOMATIC STAY... 2005
Mitchell F. Crusto BLACKNESS AS PROPERTY: SEX, RACE, STATUS, AND WEALTH 1 Stanford Journal of Civil Rights & Civil Liberties 51 (April, 2005) Using Critical Race Theory and legal history, this Article searches the roots of Justice Sandra Day O'Connor's rationale in Grutter v. Bollinger. It critically views Grutter as an anti-affirmative action case, contrary to popular belief, and uses Professor's Derrick Bell's interest-convergence principle to explain the law's regulation of... 2005
Jodi F. Manko COLLATERAL ESTOPPEL AND THE ROOKER-FELDMAN DOCTRINE: THE PROBLEMATIC EFFECT THESE PRECLUSION AND JURISDICTIONAL PRINCIPLES HAVE ON BANKRUPTCY LAW 21 Emory Bankruptcy Developments Journal 579 (2005) In the realm of subject matter jurisdiction, the law has long recognized the notions of original, exclusive, and concurrent jurisdiction. While facially these concepts appear straightforward, applying them becomes complicated as various principles and policies compete in efforts to shift jurisdiction from one forum to another. This is the... 2005
Robert Yablon DEFYING EXPECTATIONS: ASSESSING THE SURPRISING RESILIENCE OF STATE DEATH TAXES 59 Tax Lawyer 241 (Fall, 2005) [Editors' Note: The Tannenwald Writing Competition is sponsored by the Theodore Tannenwald, Jr. Foundation for Excellence in Scholarship and by the American College of Tax Counsel. Mr. Yablon's paper was awarded first prize in the 2004 competition.] C1-2TABLE OF CONTENTS I. INTRODUCTION. 242 II. A BRIEF HISTORY OF THE STATE DEATH TAX CREDIT. 244 A.... 2005
Nina J. Crimm DO FIDUCIARY DUTIES CONTAINED IN FEDERAL TAX LAWS EFFECTIVELY PROMOTE NATIONAL HEALTH CARE POLICIES AND PRACTICES? 15 Health Matrix: Journal of Law-Medicine 125 (Winter, 2005) Contemporary nonprofit hospitals are big, complicated, and highly regulated businesses. As health providers, both acute care and specialized hospitals must contend with and operate under continuous tensions and pressures. These strains arise as a result of intertwined external and internal factors. Among these factors is the complicated and... 2005
Michelle Hanlon, Stacie Kelley Laplante, Terry Shevlin, University of Michigan, University of Georgia, University of Washington EVIDENCE FOR THE POSSIBLE INFORMATION LOSS OF CONFORMING BOOK INCOME AND TAXABLE INCOME 48 Journal of Law & Economics 407 (October, 2005) Recent corporate accounting reporting scandals and aggressive corporate tax shelters have led for calls for regulatory reform. One such call is to conform (or reduce the gap between) the calculation of book and taxable income. Proponents of conformity focus on perceived benefits while ignoring possible costs. We examine one possible cost: the loss... 2005
Richard I. Aaron HOORAY FOR GIBBERISH! A GLOSSARY OF BANKRUPTCY SLANG FOR THE OCCASIONAL PRACTITIONER OR BEWILDERED JUDGE 3 DePaul Business & Commercial Law Journal 141 (Winter 2005) I know you guys have your own language. But if you want me to rule on these motions you're going to have to let me in on it, explained the United States District Judge during argument in a hearing addressing first day orders of a corporate reorganization. Gobbledygook keeps out not only the layperson; it excludes the essential professional, too,... 2005
Laura Spitz I THINK, THEREFORE I AM; I FEEL, THEREFORE I AM TAXED: DÉSCARTES, TORT REFORM, AND THE CIVIL RIGHTS TAX RELIEF ACT 35 New Mexico Law Review 429 (Spring, 2005) [A] society's choice of a system of taxation speaks volumes about what that society values and believes. [I]mposing a tax-any tax-is both powerful and manipulative. I want to thank you for including me today, especially as everything I don't know about U.S. tort law could fill several large textbooks, and almost everything I do know, I learned from... 2005
Robert H. Sitkoff, Max M. Schanzenbach JURISDICTIONAL COMPETITION FOR TRUST FUNDS: AN EMPIRICAL ANALYSIS OF PERPETUITIES AND TAXES 115 Yale Law Journal 356 (November, 2005) ABSTRACT. This Article presents the first empirical study of the domestic jurisdictional competition for trust funds. To allow donors to exploit a loophole in the federal estate tax, since 1986 a host of states have abolished the Rule Against Perpetuities as applied to interests in trust. To allow individuals to shield assets from creditors, since... 2005
Tomer Blumkin , Yoram Margalioth ON THE LIMITS OF REDISTRIBUTIVE TAXATION: ESTABLISHING A CASE FOR EQUITY-INFORMED LEGAL RULES 25 Virginia Tax Review 1 (Summer 2005) I. Introduction. 2 II. Tax Versus Legal Rules: A Concise History of the Debate. 4 A. The Bargaining-Around Argument. 4 B. Haphazardness. 5 C. The Double Distortion Argument. 6 III. Administrative and Compliance Costs. 11 IV. When the Form of Redistribution has an Intrinsic Value. 14 V. When the Most Efficient Legal Rule is Relatively Too Costly.... 2005
  Piercing the Corporate Veil of a Bankruptcy Debtor: Distinguishing the Bankruptcy Estate's Distinctive Roles as Successor to the Debtor and as "Super Creditor" 25 Bankruptcy Law Letter 1 (9/1/2005) The state-law remedy of piercing the corporate veil is an exception to the normal rule that corporate shareholders are not personally liable for the debts of the corporation. As Cardozo once said, piercing the corporate veil is a rather enigmatic doctrine, enveloped in the mists of metaphor, much like the construct of the corporation itself.... 2005
John A. E. Pottow PROCEDURAL INCREMENTALISM: A MODEL FOR INTERNATIONAL BANKRUPTCY 45 Virginia Journal of International Law 935 (Summer 2005) I. Introduction. 936 II. The Transnational Insolvency Debate. 940 A. Insolvency Law Generally. 940 B. The International Perspective. 943 C. The Tradition: Territorialism. 944 D. The Promised Land: Universalism. 947 E. Modifications. 952 III. UNCITRAL Model Law: What It Purports to Do. 957 A. Previous International Attempts at Reform. 957 B.... 2005
Myron Orfield RACIAL INTEGRATION AND COMMUNITY REVITALIZATION: APPLYING THE FAIR HOUSING ACT TO THE LOW INCOME HOUSING TAX CREDIT 58 Vanderbilt Law Review 1747 (11/1/2005) I. Introduction. 1749 II. The Regional Problem of Segregation and Concentrated Poverty. 1754 A. Housing Discrimination and Concentrated Poverty. 1754 B. Resegregation and Racial Change. 1757 C. Harms of Residential Segregation and Concentrated Poverty. 1759 D. Benefits of Racial and Socioeconomic Integration. 1761 III. History and Interpretation of... 2005
Professor Laura A. Quigley REPARATION RIGHTS TAX RELIEF RESTORES HUMAN RIGHTS AS A CIVIL RIGHT IN TAX TORT REFORM 40 Valparaiso University Law Review 41 (Fall, 2005) [D]amages that aim to substitute for a victim's physical or personal well-being-[are] personal assets that the Government does not tax and would not have taxed had the victim not lost them. The Small Business Job Protection Act of 1996 (1996 Act) made damages from discrimination cases taxable, including recoveries for emotional distress. This... 2005
Rachael M. Jackson RESPONDING TO THREATS OF BANKRUPTCY ABUSE IN A POST-ENRON WORLD: TRUSTING THE BANKRUPTCY JUDGE AS THE GUARDIAN OF DEBTOR ESTATES 2005 Columbia Business Law Review 451 (2005) I. Introduction. 452 II. An Overview of Asset Sales in Bankruptcy. 455 A. Selling Assets within Reorganization Plans. 457 B. Section 363 Sales. 460 C. Tools of Bankruptcy Sales. 465 1. Sales Protection Devices: Lockup Agreements and Break-up Fees. 465 2. Methods of Conducting Section 363 Sales. 468 III. Sources of Power for Bankruptcy Courts. 470... 2005
Timothy A. Rybacki SEPARATION ANXIETY: THE REPATRIATION OF FOREIGN TAX CREDITS WITHOUT ASSOCIATED INCOME VIA THE TECHNICAL TAXPAYER RULE'S JOINT AND SEVERAL LIABILITY PROVISION 19 Emory International Law Review 1575 (Fall 2005) In February 2005, as much to its own surprise as anyone else's, Doyle auction house of New York sold a pair of century-old paintings for an impressive $590,400. An art aficionado might say that just over a half million dollars for two masterpieces is to be expected--after all, priceless often conjures images of the world's most important works of... 2005
Theresa M. Beiner , Robert B. Chapman TAKE WHAT YOU CAN, GIVE NOTHING BACK: JUDICIAL ESTOPPEL, EMPLOYMENT DISCRIMINATION, BANKRUPTCY, AND PIRACY IN THE COURTS 60 University of Miami Law Review 1 (10/1/2005) Mullroy: What's your purpose in Port Royal, Mr. Smith? Murtogg: Yeah, and no lies. Jack Sparrow: Well, then, I confess, it is my intention to commandeer one of these ships, pick up a crew in Tortuga, raid, pillage, plunder and otherwise pilfer my weasely black guts out. Murtogg: I said no lies. Mullroy: I think he's telling the truth. Murtogg: If... 2005
Anthony C. Infanti TAX PROTEST, "A HOMOSEXUAL," AND FRIVOLITY: A DECONSTRUCTIONIST MEDITATION 24 Saint Louis University Public Law Review 21 (2005) Even though a state may recognize a union of two people of the same sex as a legal marriage for the purposes within that state's authority, that recognition has no effect for purposes of federal law. A taxpayer in such a relationship may not claim the status of a married person on the federal income tax return. -- The Internal Revenue Service I... 2005
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