| Author | Title | Citation | Summary | Year |
| Russell H. Hereth, Cpa, Hans Dieter Sprohge, Cpa, and John Talbott |
TAX RULES MAKE RACE HORSES A BETTER INVESTMENT IN 2004 |
73 Practical Tax Strategies 230 (October, 2004) |
With a larger Section 179 deduction and bonus depreciation, taxpayers can qualify for huge first-year deductions for the purchase of a race horse in 2004. The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) increased the Section 179 immediate expensing option to a significant $100,000, adjusted for inflation to $102,000 in 2004.... |
2004 |
| Melissa B. Jacoby |
THE BANKRUPTCY CODE AT TWENTY-FIVE AND THE NEXT GENERATION OF LAWMAKING |
78 American Bankruptcy Law Journal 221 (Spring, 2004) |
To those who support traditional bankruptcy policies, or even who simply appreciate good statutory drafting, the Bankruptcy Code looks better than expected on its twenty-fifth birthday. Some post-1978 amendments have marred its elegance, but the Code thus far has escaped unscathed from the four-hundred-and-ninety-one page omnibus bankruptcy bill... |
2004 |
| Martin J. McMahon, Jr. |
THE MATTHEW EFFECT AND FEDERAL TAXATION |
45 Boston College Law Review 993 (September, 2004) |
For whosoever hath, to him shall be given, and he shall have more abundance; But whosoever hath not, from him shall be taken away even that he hath. -- Matthew 25:29 Abstract: The Matthew Effect is a synonym for the well-known colloquialism, the rich get richer and the poor get poorer. This Article is about the Matthew Effect in the... |
2004 |
| Stephen D. Sugarman |
THE PROMISE OF SCHOOL CHOICE FOR IMPROVING THE EDUCATION OF LOW-INCOME MINORITY CHILDREN |
11 Asian Law Journal 284 (May, 2004) |
Elaine Jones, the executive director of the NAACP Legal Defense Fund, has emphasized the plight of urban children from low-income families who are locked into those schools. She believes that it is essential for our society to improve those schools, and for that to happen, in her view, we need to provide our urban public schools with better... |
2004 |
| Stephen D. Sugarman |
THE PROMISE OF SCHOOL CHOICE FOR IMPROVING THE EDUCATION OF LOW-INCOME MINORITY CHILDREN |
15 Berkeley La Raza Law Journal 75 (Spring 2004) |
Elaine Jones, the executive director of the NAACP Legal Defense Fund, has emphasized the plight of urban children from low-income families who are locked into those schools. She believes that it is essential for our society to improve those schools, and for that to happen, in her view, we need to provide our urban public schools with better... |
2004 |
| Stephen D. Sugarman |
THE PROMISE OF SCHOOL CHOICE FOR IMPROVING THE EDUCATION OF LOW-INCOME MINORITY CHILDREN |
19 Berkeley Women's Law Journal 403 (2004) |
Elaine Jones, the executive director of the NAACP Legal Defense Fund, has emphasized the plight of urban children from low-income families who are locked into those schools. She believes that it is essential for our society to improve those schools, and for that to happen, in her view, we need to provide our urban public schools with better... |
2004 |
| Stephen D. Sugarman |
THE PROMISE OF SCHOOL CHOICE FOR IMPROVING THE EDUCATION OF LOW-INCOME MINORITY CHILDREN |
6 African-American Law and Policy Report 202 (2004) |
Elaine Jones, the executive director of the NAACP Legal Defense Fund, has emphasized the plight of urban children from low-income families who are locked into those schools. She believes that it is essential for our society to improve those schools, and for that to happen, in her view, we need to provide our urban public schools with better... |
2004 |
| Ronald J. Mann |
THE RISE OF STATE BANKRUPTCY-DIRECTED LEGISLATION |
25 Cardozo Law Review 1805 (April, 2004) |
Introduction. 1805 I. The Old System. 1807 II. The Rise of Bankruptcy-Directed Legislation. 1813 A. Security Interests in Intangibles. 1813 B. Proceeds. 1815 C. Pro-Securitization Statutes. 1816 III. Responding to the Problem. 1818 Conclusion. 1828 The papers at this conference generally focus on the rise of securitization and the possibility that... |
2004 |
| John D. Colombo |
THE ROLE OF ACCESS IN CHARITABLE TAX EXEMPTION |
82 Washington University Law Quarterly 343 (Summer, 2004) |
Every year when I teach my course on tax-exempt organizations, I begin by asking my students to name their paradigm charity. Every year, the usual suspects emerge: the Salvation Army, the Red Cross, C.A.R.E. and other poor-relief organizations top the list. Relief of the poor has long been a major justification for tax exemption and in fact is one... |
2004 |
| Margaret C. Wilson |
THE SUPREME COURT AND STATE TAXATION: 2002-2003 A VERDICT ON THE CONTINUING VIABILITY OF EQUAL PROTECTION FOR BUSINESS, AND A FRESH INTERPRETATION OF FULL FAITH AND CREDIT DEFERENCE TO OTHER STATES' LAWS |
9 State and Local Tax Lawyer 87 (2004) |
Although its 2002-03 term produced only two decisions in the arena of state taxation, the U.S. Supreme Court tackled two interesting disputes: one, an Equal Protection protest by Iowa racetracks against an Iowa statute that taxed revenue from precisely the same activity (namely, providing slot machine gambling to patrons) at a substantially higher... |
2004 |
| Leo P. Martinez |
THE TROUBLE WITH TAXES: FAIRNESS, TAX POLICY, AND THE CONSTITUTION |
31 Hastings Constitutional Law Quarterly 413 (Summer, 2004) |
It's not fair. A child's common plaint The word fairness has a simple ring to it. Despite this simplicity, fairness stands for a complicated set of moral and practical instructions inculcated in us since childhood. Consequently, fairness presents knotty problems of application for legal and policy analysts in the formulation of tax policy. Dr.... |
2004 |
| Marianne Kayan |
THE U.S. RESPONSE TO THE WTO RULING AGAINST FOREIGN SALES CORPORATIONS AND THE EXTRATERRITORIAL INCOME EXCLUSION ACT |
2004-WTR Federal Bar Association Section of Taxation Report 7 (Winter, 2004) |
For the past 30 years, members of the European Union have argued that the U.S. Tax Code includes export subsidies that violate trade agreements. In March 2000, the World Trade Organization's Dispute Settlement Body adopted a report which provided that the provisions of the U.S. tax code known as foreign sales corporations (FSC) constituted a... |
2004 |
| Melissa J. Morrow |
TWENTY-FIVE YEARS OF DEBATE: IS ACQUISITION-VALUE PROPERTY TAXATION CONSTITUTIONAL? IS IT FAIR? IS IT GOOD POLICY? |
53 Emory Law Journal 587 (Spring 2004) |
Twenty-five years ago a modern Boston Tea party took place in California. However, this insurgence against taxation was deliberately targeted against one specific tax, one of the oldest and most unpopular taxes ever imposed--the property tax. California's voters passed Proposition 13 through referendum and put an end to escalating real property... |
2004 |
| Dorothy E. Roberts |
WELFARE REFORM AND ECONOMIC FREEDOM: LOW-INCOME MOTHERS' DECISIONS ABOUT WORK AT HOME AND IN THE MARKET |
44 Santa Clara Law Review 1029 (2004) |
In October 2003, the New York Times Magazine featured an article about high-powered women who have opted out of the workplace to become full-time moms. The cover showed a woman and toddler sitting on the ground together in front of a ladder reaching beyond the cover's frame. The caption read, Q: Why Don't More Women Get to the Top? A: They Choose... |
2004 |
| Richard M. Hynes |
WHY (CONSUMER) BANKRUPTCY? |
56 Alabama Law Review 121 (Fall 2004) |
I. Introduction. 122 II. Providing Bankruptcy's Fresh Start with Non-Bankruptcy Law. 127 A. The Protections Afforded by Bankruptcy. 127 1. Chapter 7. 128 2. Chapter 13 and Other Systems of Debt Adjustment. 130 3. Taxation-Based Bankruptcy. 133 B. Recreating Bankruptcy's Debt Relief without the Bankruptcy Proceeding. 134 1. Protection from... |
2004 |
| Michael K. McChrystal |
WISCONSIN TAX POLICY: SERIOUS FLAWS, COMPELLING SOLUTIONS |
88 Marquette Law Review 1 (Special Issue 2004) |
State and local government funding is subject to intense pressures nationally and in Wisconsin. The fierce gubernatorial race in 2002, the politically polarized process leading to the current biennial budget, and the failed special legislative session in the summer of 2004 demonstrate the central importance and partisan difficulties of state tax... |
2004 |
| Sarika Kapoor |
A PROHIBITION ON DISCRETION UNDER SECTION 304(B) OF THE BANKRUPTCY CODE |
2 Journal of International Business and Law 120 (Spring, 2003) |
Bankruptcy law is designed to allow creditors to vindicate their rights in a single forum where the debtor's affairs can be sorted out. This body of law seeks to protect creditors and to ensure the maximum possible return on their investment when the debtor/borrower files for bankruptcy. The law is designed to give creditors some incentive to lend... |
2003 |
| Steven R. Lainoff , Stephen Bates , Chris Bowers |
ATTRIBUTING THE ACTIVITIES OF CORPORATE AGENTS UNDER U.S. TAX LAW: A FRESH LOOK FROM AN OLD PERSPECTIVE |
38 Georgia Law Review 143 (Fall 2003) |
The explosion of the international service economy over the last two decades has brought new challenges to the assertion of tax jurisdiction both here in the United States and abroad. Professional service firms providing worldwide financial, accounting, systems, manufacturing, administrative and other consulting services have grown in number and... |
2003 |
| Deborah J. Zimmerman |
BRANCH MINISTRIES, INC. v. ROSSOTTI: FIRST AMENDMENT CONSIDERATIONS TO LOSS OF TAX EXEMPTION |
30 Northern Kentucky Law Review 249 (2003) |
Reverend Wilson, a Baptist minister, sat down to write his Sunday sermon on a warm night in early September. School had recently started, and Reverend Wilson's three children attended the local public school in the suburbs of a large Southern city. He had just returned from a PTA meeting attended by many members of his congregation. Parents had... |
2003 |
| Peter C. Alexander |
BUILDING 'A DOLL'S HOUSE': A FEMINIST ANALYSIS OF MARITAL DEBT DISCHARGEABILITY IN BANKRUPTCY |
48 Villanova Law Review 381 (2003) |
MUCH has been written about divorce in this country, the feminization of poverty that may be fairly attributed to the rise in divorce rates and the resulting financial hardship that often occurs. Less noticeably, a feminist discussion has evolved concerning the intersection of divorce and bankruptcy, specifically the discharge of marital debts in... |
2003 |
| Susan Pace Hamill |
CONSTITUTIONAL REFORM IN ALABAMA: A NECESSARY STEP TOWARDS ACHIEVING A FAIR AND EFFICIENT TAX STRUCTURE |
33 Cumberland Law Review 437 (2002-2003) |
It has been well documented that Alabama's state tax structure is the worst in the nation. Alabama's income and sales taxes impose unfairly heavy burdens on the poorest Alabamians, while the income and property tax structures allow Alabamians earning significant levels of income and owning substantial valuable property to escape with the lightest... |
2003 |
| Richard Schragger |
CONSUMING GOVERNMENT |
101 Michigan Law Review 1824 (May, 2003) |
In his ambitious new book, William Fischel, a Professor of Economics at Dartmouth College, gives us a new political animal: The Homevoter. The homevoter is simply a homeowner who votes (p. ix). According to Fischel, she is the key to understanding the political economy of American local government. By implication, she is the key to understanding... |
2003 |
| Rebecca Callahan, Lisa Mathaisel |
CONTRACTING AROUND ยง 523 OF THE BANKRUPTCY CODE: IS THERE AN IRON-CLAD WAY TO CREATE A NONDISCHARGEABLE SETTLEMENT OBLIGATION? |
45-APR Orange County Lawyer 35 (April, 2003) |
As a general rule, bankruptcy courts have been unreceptive to the use of consent decrees which attempt to create, by contract, a debt that will be excepted from discharge in the bankruptcy of an individual defendant/obligor. Last year, the Ninth Circuit Court of Appeals handed down a decision in Bank of China v. Huang (Bank of China), 275 F.3d... |
2003 |
| Adam Feibelman |
FEDERAL BANKRUPTCY LAW AND STATE SOVEREIGN IMMUNITY |
81 Texas Law Review 1381 (May, 2003) |
I. The Doctrinal Setting. 1386 A. Seminole Tribe. 1386 1. Ex Parte Young. 1389 2. Waiver. 1390 B. Immunity and the Code. 1391 C. Conclusion. 1401 II. The Case For States' Privileged Status In Bankruptcy. 1402 A. The Administrative States. 1404 B. Creditor States. 1408 1. Regulation and Fiscal Policy. 1409 2. States as Constrained Financial Actors..... |
2003 |
| Camilla E. Watson |
LEGISLATING MORALITY: THE DUTY TO THE TAX SYSTEM RECONSIDERED |
51 University of Kansas Law Review 1197 (December, 2003) |
Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the tax system other than to abide by the law and... |
2003 |
| Barry E. Adler , Henry N. Butler |
ON THE "DELAWARIZATION OF BANKRUPTCY" DEBATE |
52 Emory Law Journal 1309 (Summer 2003) |
Introduction. 1309 I. Competing Perspectives on Forum Shopping: The Good, The Bad, and the Professional. 1311 A. The Delaware Enthusiasts. 1312 B. Lynn LoPucki and the Delaware Destroyers. 1313 C. The Professionalization of the Bankruptcy Bench. 1314 II. Race to the Top, to the Bottom, or to Nowhere at All. 1316 III. The Corporate Chartering... |
2003 |
| William J. Turnier |
PAYE AS AN ALTERNATIVE TO AN ALTERNATIVE TAX SYSTEM |
23 Virginia Tax Review 205 (Summer 2003) |
I. Basic Description of the Critical Features of the British Income Tax. 212 II. Basic Operation of the PAYE System. 224 III. Why PAYE Works Well. 232 A. Important General Tax System Design Features. 232 B. Important PAYE System Features. 234 IV. PAYE Compliance and Administration Costs. 236 V. Making PAYE Work in the United States. 248 A. FASST as... |
2003 |
| David A. Brennen |
RACE-CONSCIOUS AFFIRMATIVE ACTION BY TAX-EXEMPT 501(C)(3) CORPORATIONS AFTER GRUTTER AND GRATZ |
77 Saint John's Law Review 711 (Fall 2003) |
The Equal Protection Clause of the Fourteenth Amendment generally acts as a legal limit on the permissible bounds of government action. Accordingly, public universities and other government entities are constitutionally prohibited from engaging in acts that violate equal protection of the laws. The Supreme Court recently reinforced this point when... |
2003 |
| Ira B. Shepard , Martin J. McMahon, Jr. |
RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2002 |
6 Florida Tax Review 81 (2003) |
L1-3,T3Accounting 83 A. Accounting Methods. 83 B. Inventories. 87 C. Year of Receipt or Deduction. 87 D. Installment Method. 90 II. L2-3,T3Business Income and Deductions 90. A. Income. 90 B. Deductible Expenses versus Capitalization. 91 C. Reasonable Compensation. 94 D. Miscellaneous Expenses. 94 E. Depreciation and Amortization. 98 F. Credits. 100... |
2003 |
| Christine Roemhildt Moore |
RELIGIOUS TAX EXEMPTION AND THE "CHARITABLE SCRUTINY" TEST |
15 Regent University Law Review 295 (2002-2003) |
Churches and other religious organizations have enjoyed the benefits of tax exemption in this country since the late nineteenth century. During this time, many American churches have grown, flourished, and garnered both wealth from and favor in society. Tax exemption has become big business. A study conducted in 1996 concluded that nearly half... |
2003 |
| Michaell Crews-Yancey |
SHOULD DISPARATE IMPACT CLAIMS BE ALLOWED AGAINST MUNICIPAL CORPORATIONS IN ITS USE OF INITIATIVE AND REFERENDUM POWER AS TO LOW OR MODERATE-INCOME HOUSING PROJECTS? |
4 Journal of Law in Society 415 (Winter 2003) |
In the recent Supreme Court case, Cuyahoga Falls v. Buckeye Community Hope Foundation, Cuyahoga Falls, a suburb of Akron, fought a $3 million dollar lawsuit that accused it of holding a racially motivated referendum in 1996 in order to keep the town from integrating. The referendum, in that case, related to a proposal for low or moderate-income... |
2003 |
| Ben Wang |
SUPPLYING THE TAX SHELTER INDUSTRY: CONTINGENT FEE COMPENSATION FOR ACCOUNTANTS SPURS PRODUCTION |
76 Southern California Law Review 1237 (July, 2003) |
The use of abusive tax shelters by major corporations has been called the most serious compliance issue threatening the American tax system . . . . Losses to the Department of the Treasury (Treasury) are estimated to range anywhere from $7 billion to $30 billion per year. Meanwhile, corporate profits have risen 23.5% while their corresponding... |
2003 |
| Kevin A. Kordana , David H. Tabachnick |
TAX AND THE PHILOSOPHER'S STONE |
89 Virginia Law Review 647 (May, 2003) |
LIAM Murphy and Thomas Nagel have produced a stimulating new book, The Myth of Ownership: Taxes and Justice. The project, which grew out of a seminar taught jointly by Murphy and Nagel on Justice and Tax Policy at New York University School of Law, provides a lively account of the relationship between tax policy and contemporary moral and... |
2003 |
| Yoram Margalioth |
TAX COMPETITION, FOREIGN DIRECT INVESTMENTS AND GROWTH: USING THE TAX SYSTEM TO PROMOTE DEVELOPING COUNTRIES |
23 Virginia Tax Review 161 (Summer 2003) |
I. Introduction and Background Information. 162 II. Growth Theories and Foreign Direct Investment (FDI). 173 A. The Neoclassical Growth Models. 173 B. The New Growth Theories. 175 III. Tax Incentives. 181 A. Standard Arguments Against the Use of Tax Incentives. 181 1. Tax Incentives Distort Behavior. 181 2. Tax Incentives Are Ineffective and... |
2003 |
| Lily L. Batchelder |
TAXING THE POOR: INCOME AVERAGING RECONSIDERED |
40 Harvard Journal on Legislation 395 (Summer, 2003) |
This Article presents an original empirical analysis demonstrating the disproportionate burden taxation of annual income places upon low-income families. The author proposes two simple income averaging devices to redress this effect: averaging the Earned Income Tax Credit over a two-year period and carrying back the standard deduction and personal... |
2003 |
| Jianxia Du, Ph.D , James D. Anderson, Ph.D |
TECHNOLOGY AND QUALITY OF EDUCATION: DOES TECHNOLOGY HELP LOW-INCOME AND MINORITY STUDENTS IN THEIR ACADEMIC ACHIEVEMENTS? |
2003 University of Illinois Journal of Law, Technology and Policy 1 (Spring, 2003) |
This study examines the equality of educational opportunities (EEO) as it relates to the availability and usage of technology. It is generally held that technology is the key to bridging the achievement gap between students from disadvantaged and advantaged socioeconomic or ethnic groups. This study utilized a database constructed from the... |
2003 |
| Sabine D. Selbach |
THE HARMONIZATION OF CORPORATE TAXATION & ACCOUNTING STANDARDS IN THE EUROPEAN COMMUNITY AND THEIR INTERRELATIONSHIP |
18 Connecticut Journal of International Law 523 (Spring, 2003) |
The European Council in Lisbon in March 2000 established a new strategic goal for the European Union, namely [t]o become the most competitive and dynamic knowledge-based economy in the world, capable of sustainable economic growth with more and better jobs and greater social cohesion. This overall objective places strong emphasis on the need to... |
2003 |
| Paul R. McDaniel |
THE U.S. TAX TREATMENT OF FOREIGN SOURCE INCOME EARNED IN DEVELOPING COUNTRIES: A POLICY ANALYSIS |
35 George Washington International Law Review 265 (2003) |
The purpose of this Article is to explore whether the United States should amend its international tax rules in ways that might encourage U.S. companies to invest in developing countries. Some scholars, notably Professor Karen Brown, have argued that the current U.S. international tax regime works against the interests of developing countries and... |
2003 |
| Nina J. Crimm |
THROUGH A POST-SEPTEMBER 11 LOOKING GLASS: ASSESSING THE ROLES OF FEDERAL TAX LAWS AND TAX POLICIES APPLICABLE TO GLOBAL PHILANTHROPY BY PRIVATE FOUNDATIONS AND THEIR DONORS |
23 Virginia Tax Review 1 (Summer 2003) |
The September 11 catastrophes have presented America with an opportunity to analyze both our nation's continued vulnerabilities and the many factors that contributed to widespread anti-American sentiments abroad that culminated in heinous acts by radical extremists. Thus, the tragedies should catapult this country into a heightened appreciation of... |
2003 |
| Kirk Stark , Jonathan Zasloff |
TIEBOUT AND TAX REVOLTS: DID SERRANO REALLY CAUSE PROPOSITION 13? |
50 UCLA Law Review 801 (February, 2003) |
In this Article, we examine the relationship between Serrano v. Priest, the California Supreme Court's landmark school finance equalization decision, and Proposition 13, the state's famous property tax revolt. As school finance litigation continues in several states, opponents of equalization schemes have argued that Serrano caused Proposition... |
2003 |
| Stuart M. Riback |
TRADEMARK ISSUES IN BANKRUPTCY |
93 The Trademark Reporter 867 (July-August, 2003) |
Trademark lawyers are at home in federal court. Almost all trademark cases are within federal subject matter jurisdiction, so the Federal Rules of Civil Procedure are second nature to them. The same can be said of bankruptcy lawyers: bankruptcy law is almost entirely federal, and the federal courts that administer bankruptciesUnited States... |
2003 |
| Marjorie E. Kornhauser |
A LEGISLATOR NAMED SUE: RE-IMAGINING THE INCOME TAX |
5 Journal of Gender, Race and Justice 289 (Spring 2002) |
When America's Founding Fathers gathered to establish the legal framework for the new republic, Abigail Adams wrote to her husband John Adams asking him to remember the ladies. For countless generations lawmaking had occurred this way; when the vote was called, the answering voices were always male. Women were heard only indirectly through the... |
2002 |
| Michael J. Barry |
A SENSIBLE ALTERNATIVE TO REVOKING THE BOY SCOUTS' TAX EXEMPTION |
30 Florida State University Law Review 137 (Fall, 2002) |
Most members were outraged when their colleagues stood on the floor of the United States House of Representatives to support an act that would repeal the Boy Scouts of America's (BSA) congressional charter. Eleven weeks earlier the BSA had won a landmark victory before the Supreme Court in Boy Scouts of America v. Dale, which arguably recognized a... |
2002 |
| Daniel M. Schneider |
ASSESSING AND PREDICTING WHO WINS FEDERAL TAX TRIAL DECISIONS |
37 Wake Forest Law Review 473 (Summer 2002) |
In this Article, Professor Daniel Schneider uses empirical research to analyze the connections between who wins federal tax trial decisions and the social backgrounds of judges who decided these cases. Using a database consisting of twenty years of recent Tax Court and three federal district court decisions, Professor Schneider sets forth both... |
2002 |
| Joanne M. Pyc |
CHANGING THE ANIMAL LEGAL PARADIGM USING THE UNITED STATES TAX CODE |
30 Capital University Law Review 947 (2002) |
There has been an increased interest in the sufficiency of the law relative to non-human animals in recent years. Steven Wise's book, published in 2000, arguing for limited legal rights for chimpanzees, was based firmly on legal precedent. In addition, there has been activity in the areas of tort, family, contract, and probate law in the direction... |
2002 |
| David A. Brennen |
CHARITIES AND THE CONSTITUTION: EVALUATING THE ROLE OF CONSTITUTIONAL PRINCIPLES IN DETERMINING THE SCOPE OF TAX LAW'S PUBLIC POLICY LIMITATION FOR CHARITIES |
5 Florida Tax Review 779 (2002) |
L1-6,T6Prologue 781 I. L2-6,T6Introduction 785 II. L2-6,T6Tax Law's Public Policy Limitation 788 A. L3-6,T6The Origins of the Public Policy Limitation 789 B. L3-6,T6The Consequences of Violating the Public Policy Limitation 793 C. L3-6,T6Service Statements That the Constitution Dictates When a Public Policy Is Sufficiently Established 796 1.... |
2002 |
| Natalie C. Khavulya-Maksin |
CONSOLIDATED GROUPS MUST USE A SEPARATE ENTITY APPROACH WHEN REDUCING TAX ATTRIBUTES IN BANKRUPTCY |
24 Cardozo Law Review 397 (November, 2002) |
A critical issue in the taxation of federally consolidated corporations is when these corporations should be treated as a single, combined entity and when such corporations should instead be treated separately on a company-by-company basis. In United Dominion Industries, Inc. v. United States, the United States Supreme Court held that federally... |
2002 |
| William H. Baker |
CONTINGENT FEE AGREEMENTS & TAX LIABILITY: AN OPPORTUNITY FOR CHANGE |
42 Santa Clara Law Review 757 (2002) |
Over the years, the provisions of the tax law have been of extreme interest to most people. Politicians talk about the tax law, particularly during their campaigns for office, and Congress is constantly tinkering with the Internal Revenue Code, periodically making significant changes to it. The changes are made for many reasons. In some instances,... |
2002 |
| Marcus Cole |
'DELAWARE IS NOT A STATE': ARE WE WITNESSING JURISDICTIONAL COMPETITION IN BANKRUPTCY? |
55 Vanderbilt Law Review 1845 (November, 2002) |
I. The Rise of Delaware Bankruptcy. 1850 II. Lawyers' Explanations for Choosing Delaware. 1859 A. The Factors for Lawyers. 1859 1. Predictability. 1859 2. Speed. 1860 3. (The Absence of) Real Law. 1861 4. Sophistication of the Judges. 1863 5. Responsiveness and Availability of the Judges. 1864 6. Attorneys' Fee Applications. 1865 7. Geographic... |
2002 |
| Patricia A. Cain |
DEPENDENCY, TAXES, AND ALTERNATIVE FAMILIES |
5 Journal of Gender, Race and Justice 267 (Spring 2002) |
In her book, The Neutered Mother, Professor Martha Fineman makes a plea that we stop viewing the family as consisting primarily of a husband and wife, living together with their biological children. Not only does this archetypal family not exist in the majority of households any longer, but also focusing on the marriage bond obscures the more... |
2002 |