Christopher Smith PROVISIONS FOR ACCESS TO CHAPTER 9 BANKRUPTCY: THEIR FLAWS AND THE INADEQUACY OF PAST REFORMS 14 Bankruptcy Developments Journal 497 (1998) Like consumers and corporations, local government units--which can include an array of cities, towns, counties, and other public corporations, authorities, or districts--incur debt to finance day-to-day operations and investment. When an individual's or business' liabilities exceed its assets and that individual or business can no longer meet its... 1998
Richard Schmalbeck RACE AND THE FEDERAL INCOME TAX: HAS A DISPARATE IMPACT CASE BEEN MADE? 76 North Carolina Law Review 1817 (June, 1998) Professors Moran and Whitford's A Black Critique of the Internal Revenue Code is a straightforward and plausible application of critical race theory to the United States federal income tax. Their argument proceeds essentially as follows: (a) African-Americans differ from the white majority in several important socioeconomic respects; (b) the U.S.... 1998
Michael A. Livingston RADICAL SCHOLARS, CONSERVATIVE FIELD: PUTTING "CRITICAL TAX SCHOLARSHIP" IN PERSPECTIVE 76 North Carolina Law Review 1791 (June, 1998) To understand critical tax scholarship, one has to know something about tax scholarship. Tax scholars have long been both ahead of and behind their peers in non-tax subjects. Rhetorically they have always recognized the political character of taxation and the difficulty of separating one's views on tax matters from more general opinions about human... 1998
Michael A. Livingston REINVENTING TAX SCHOLARSHIP: LAWYERS, ECONOMISTS, AND THE ROLE OF THE LEGAL ACADEMY 83 Cornell Law Review 365 (January, 1998) Introduction. 366 I. Tax Scholarship and the Place of Academic Lawyers. 370 A. The Problem: Lawyers in an Economist's World. 370 1.The General Challenge of Legal Scholarship. 370 2.Special Problems Facing Tax Scholars. 373 B. Traditional Tax Scholarship: Haig-Simons and Its Intellectual Descendants. 375 C. The Challenge to Traditional Scholarship.... 1998
Mary Louise Fellows ROCKING THE TAX CODE: A CASE STUDY OF EMPLOYMENT-RELATED CHILD-CARE EXPENDITURES 10 Yale Journal of Law & Feminism 307 (1998) Introduction. 308 I. Current Tax Treatment of Employment-Related Child-Care Expenditures. 312 II. The History of Waged Childcare. 315 A. Domestic Work from the Nineteenth Century Until World War II. 316 1. The Respectability/Degeneracy Distinction. 316 2. The Cult of Respectability in the Last Half of the Nineteenth Century. 318 3. Geographic... 1998
Veronica L. Spicer SEGREGATION IN FEDERALLY SUBSIDIZED LOW-INCOME HOUSING IN THE UNITED STATES, MODIBO COULIBALY, RODNEY D. GREEN, AND DAVID M. JAMES; TABLES, TABLE OF CONTENTS, APPENDIX, INDEX; 153 PAGES; HARDBACK. 30 Urban Lawyer 1106 (Fall, 1998) Segregation in Federally Subsidized Low-Income Housing in the United States provides in-depth, statistical analysis proving the dirty secret of income and race segregation in public housing. The myth of public housing, its role as a social safety net for the deserving poor, is exposed. The authors show the goal of public housing projects has... 1998
Lawrence Zelenak TAKING CRITICAL TAX THEORY SERIOUSLY 76 North Carolina Law Review 1521 (June, 1998) Among the most interesting and important developments in tax scholarship in recent years has been the growth of feminist tax policy analysis. The basic insight of this analysis--that the tax treatment of work, family, and children has a significant effect on the lives of women--traces back a quarter century to Grace Blumberg's 1971 article... 1998
Charles O. Galvin TAKING CRITICAL TAX THEORY SERIOUSLY--A COMMENT 76 North Carolina Law Review 1749 (June, 1998) Professor Zelenak has provided an excellent analysis of the developments in the tax policy discussions of feminists and critical race theorists. My response will be brief and, I hope, to the point. A tax system should be neutral in its effect on each citizen's decisionmaking. Therefore, assuming a democratic ideal of a free society with equal... 1998
Steve R. Johnson TARGETS MISSED AND TARGETS HIT: CRITICAL TAX STUDIES AND EFFECTIVE TAX REFORM 76 North Carolina Law Review 1771 (June, 1998) Medieval alchemy is popularly associated with attempts to become rich by transmuting base elements into gold. Such attempts were less than universally successful. Yet, alchemy yielded great benefits in other areas. For instance, alchemy was one of the sources of modern sciences such as pharmacology and metallurgy. Also, the rich and profound... 1998
Arthur J. Cockfield TAX INTEGRATION UNDER NAFTA: RESOLVING THE CONFLICT BETWEEN ECONOMIC AND SOVEREIGNTY INTERESTS 34 Stanford Journal of International Law 39 (Winter 1998) The recent debate over the North American Free Trade Agreement (NAFTA) highlighted the tension between two conflicting but common desires of nation-states, namely the desire for greater economic efficiencies and the desire for sovereign control over governmental policymaking. This tension, endemic to international trade discussions, is perhaps no... 1998
Cynthia M. Ohlenforst , Jeff W. Dorrill , Kristin L. Goodin TAXATION 51 SMU Law Review 1345 (May-June, 1998) The 1997 Texas Legislative Session focused heavily on tax issues, and came far closer to massive property tax reform and a major expansion of the franchise tax to non-corporate entities than many observers had expected. In the end, the gap between the House plan to adopt 3.5 billion dollars in new taxes to fund property tax relief and the Senate... 1998
David S. Miller TAXPAYERS' ABILITY TO AVOID TAX OWNERSHIP: CURRENT LAW AND FUTURE PROSPECTS 51 Tax Lawyer 279 (Winter, 1998) C1-4TABLE OF CONTENTS Page I. L2-3,T3INTRODUCTION 281 II. L2-3,T3THE TAX BENEFITS AND BURDENS OF OWNERSHIP 285 A. The Tax Benefits of Ownership. 285 1. Depreciation, Amortization and Other Cost Recovery. 285 2. Infinite Deferral of Appreciation. 286 3. Reduced Rates for Long-Term Capital Gains. 286 4. Tax-Free and Like-Kind Exchanges. 287 5. The... 1998
David S. Kupetz THE BANKRUPTCY CODE IS PART OF EVERY CONTRACT: MINIMIZING THE IMPACT OF CHAPTER 11 ON THE NON-DEBTOR'S BARGAIN 54 Business Lawyer 55 (November, 1998) Contracts govern countless commercial transactions entered each day by business entities throughout the United States. In connection with the need to promote and regulate commerce, Congress has the power t o establish uniform Laws on the subject of Bankruptcies throughout the United States. Moreover, the U.S. Constitution prohibits the states... 1998
Carlos J. Cuevas THE CONSUMER CREDIT INDUSTRY, THE CONSUMER BANKRUPTCY SYSTEM, BANKRUPTCY CODE SECTION 707(B), AND JUSTICE: A CRITICAL ANALYSIS OF THE CONSUMER BANKRUPTCY SYSTEM 103 Commercial Law Journal 359 (Winter, 1998) The vast majority of bankruptcy cases that are filed are consumer bankruptcy cases. Indeed, the filing of consumer bankruptcy cases are at an all-time high. In the last two decades, personal bankruptcy cases have increased by more than 700 percent. One would think that honest people of color, honest working class, and honest poor people would have... 1998
Eleanor Chote Jewart THE DIFFICULTY OF EQUAL PROTECTION CHALLENGES TO TAX CLASSIFICATIONS: PEDEN v. STATE 3 State and Local Tax Lawyer 157 (1998) Peden v. State demonstrates that a taxpayer bringing an equal protection challenge to an income tax classification will have difficulty prevailing under the traditional rational basis review. Although the taxpayer's facts may be strong, the judicial deference to legislative decisions inherent in rational basis review likely will force the court to... 1998
Daniel Nagin, Joel Waldfogel, Carnegie Mellon University, The Wharton School, University of Pennsylvania THE EFFECT OF CONVICTION ON INCOME THROUGH THE LIFE CYCLE 18 International Review of Law & Economics 25 (March, 1998) Existing studies of the impact of conviction on income and employment do not consider life cycle issues. We postulate that conviction reduces access to career jobs offering stable, long-term employment. Instead, conviction relegates offenders to spot market jobs, which may have higher pay at the outset of the career but do not offer stable... 1998
Ronnie L. Podolefsky THE ILLUSION OF SUFFRAGE: FEMALE VOTING RIGHTS AND THE WOMEN'S POLL TAX REPEAL MOVEMENT AFTER THE NINETEENTH AMENDMENT 7 Columbia Journal of Gender and Law 185 (1998) A century of struggle preceded the 1920 passage of the Nineteenth Amendment, granting women the right to vote. Conventional wisdom holds that passage of the amendment heralded women's right to vote and that, at the same time, it signaled the end of the women's rights movement until the 1960s. This essay challenges both assumptions. The Southern... 1998
Ronnie L. Podolefsky THE ILLUSION OF SUFFRAGE: FEMALE VOTING RIGHTS AND THE WOMEN'S POLL TAX REPEAL MOVEMENT AFTER THE NINETEENTH AMENDMENT 73 Notre Dame Law Review 839 (March, 1998) A century of struggle preceded the 1920 passage of the Nineteenth Amendment, granting women the right to vote. Conventional wisdom holds that passage of the amendment heralded women's right to vote and that, at the same time, it signaled the end of the women's rights movement until the 1960s. This essay challenges both assumptions. The Southern... 1998
Christopher P. Conomy THE TAX STATUS OF OHIO PROPERTY USED FOR LOW-INCOME HOUSING 46 Cleveland State Law Review 533 (1998) I. Scope of Note. 533 II. Policy Basis For Exemption. 535 III. Legal Background. 536 A. Ohio Constitution Article XII. 536 B. Statutory Exemptions. 537 C. Nature of Owner and Applicable Definitions of Charity. 537 IV. Defining Charity. 539 A. Comparison of Definitions of Charity. 539 B. Broad Definitions of Charity. 541 C. Rationales for... 1998
Phyliss Craig-Taylor TO BE FREE: LIBERTY, CITIZENSHIP, PROPERTY, AND RACE 14 Harvard BlackLetter Law Journal 45 (Spring, 1998) Voltaire once described history as a pack of tricks that the present plays on the past. He failed to mention that the people of the past have their own dissembling pranks. The most troublesome for historians is the tendency to change without notice the meaning of words. Whole new concepts can take shape behind an unvarying set of terms. Nothing is... 1998
Joseph Bankman , Barbara H. Fried WINNERS AND LOSERS IN THE SHIFT TO A CONSUMPTION TAX 86 Georgetown Law Journal 539 (January, 1998) The surprising popularity of various flat tax proposals now pending in Congress has refocused attention on the longstanding debate between an income and a consumption tax. The terms of debate over the flat tax are familiar ones. Commentators generally believe a switch to a consumption (or cash-flow) tax produces efficiency gains, although they... 1998
Martin J. McMahon, Jr. , Alice G. Abreu WINNER-TAKE-ALL MARKETS: EASING THE CASE FOR PROGRESSIVE TAXATION 4 Florida Tax Review 1 (1998) I. L2-4,T4INTRODUCTION 3 L1-5 II. L2-4,T4THE DISTRIBUTION OF INCOME AND THE DISTRIBUTION OF TAXES 12 A. L3-4,T4Historical Background 12 B. L3-4,T4The Distribution of Changes During The Tax Decade 14 C. L3-4,T4Distribution of Income in the 90s 21 D. L3-4,T4Legislative Reaction to the Tax Cuts of the 80s 26 E. L3-4,T4The Question of Income Mobility... 1998
Alice Kessler-Harris "A PRINCIPLE OF LAW BUT NOT OF JUSTICE": MEN, WOMEN AND INCOME TAXES IN THE UNITED STATES 1913-1948 6 Southern California Review of Law and Women's Studies 331 (Spring 1997) How does gender work? I'll start with a text: In 1937, the state of Georgia levied a poll tax that applied, generally, to all persons in the state. It exempted the aged, the young, the blind and females who did not register to vote. To ensure that the tax was collected, and presumably to provide some controls over who might vote, the state required... 1997
Marie A. Kirk , Christine L. Wade A TAXING PROBLEM FOR ENVIRONMENTAL JUSTICE: THE TAX MONEY FROM HAZARDOUS WASTE FACILITIES, WHERE IT GOES, AND WHAT IT MEANS 16 Stanford Environmental Law Journal 201 (May, 1997) I. Introduction. 202 II. Background: History and Causes of the Environmental Justice Movement. 204 III. Tax Structure. 211 A. Tax Code Implications for Environmental Policy and Environmental Justice. 211 B. California Hazardous Waste Taxes--An Overview. 211 1. State Hazardous Substances Taxes. 215 2. Local Involvement: The Tanner Act Tax. 217 IV.... 1997
Marjorie E. Kornhauser A TAXING WOMAN : THE RELATIONSHIP OF FEMINIST SCHOLARSHIP TO TAX 6 Southern California Review of Law and Women's Studies 301 (Spring 1997) A recent law review article described me as a feminist tax scholar. The description made me pause; then my pausing made me wonder: Why was I hesitant about this label? I do, after all, consider myself both a tax scholar and a feminist. What was it, then, about the combination that made me pause? My hesitancy stems, I believe, from two sources.... 1997
Patricia Hill Collins AFRICAN-AMERICAN WOMEN AND ECONOMIC JUSTICE: A PRELIMINARY ANALYSIS OF WEALTH, FAMILY, AND AFRICAN-AMERICAN SOCIAL CLASS 65 University of Cincinnati Law Review 825 (Spring 1997) In contrast to countries that are far less affluent than the United States, the sizeable economic inequality characterizing social-class relations in the United States typically remains hidden. Buffered by a malleable social welfare state that expands and contracts in response to changing public perceptions of economic inequality and shaped by a... 1997
Ralph Brubaker BANKRUPTCY INJUNCTIONS AND COMPLEX LITIGATION: A CRITICAL REAPPRAISAL OF NON-DEBTOR RELEASES IN CHAPTER 11 REORGANIZATIONS 1997 University of Illinois Law Review 959 (1997) Bankruptcy courts are increasingly faced with resolving complex litigation in the context of Chapter 11 business reorganizations. Meanwhile, the judicial practice of discharging creditor actions against non-debtors in these proceedings is growing. In this article, Professor Brubaker asserts that such non-debtor releases are a wholly inappropriate... 1997
Douglas A. Edwards CLEVELAND AND MILWAUKEE'S FREE MARKET SOLUTION FOR THE "PEDANTIC HEAP [[[S] OF SOPHISTRY AND NONSENSE" THAT PLAGUE PUBLIC EDUCATION: MISTAKES ON TWO LAKES? 30 Akron Law Review 687 (1997) An education established and controlled by the State should exist, if it exists at all, as one among many competing experiments, carried on for the purpose of example and stimulus, to keep the others up to a certain standard of excellence [I]f the country contains a sufficient number of persons qualified to provide education under government... 1997
Kneave Riggall COMPREHENSIVE TAX BASE THEORY, TRANSACTION COSTS, AND ECONOMIC EFFICIENCY: HOW TO TAX OUR WAY TO EFFICIENCY 17 Virginia Tax Review 295 (FALL 1997) C1-4TABLE OF CONTENTS L1-4 I. INTRODUCTION 297 L1-4 II. COMPREHENSIVE TAX BASE THEORY 297 A. The Basic Model 297 B. NET in a Nutshell 298 C. Tastes, Wealth, and Bayesian Allocations 300 D. Elasticities of Demand 301 E. Taxes and the Substitution Effect 303 F. CTBT and Efficient Taxation 303 L1-4 III. CTBT AND THE REAL WORLD 305 A. Transaction Costs... 1997
Sharon E. Stedman CONGRESS'S AMENDMENT TO SECTION 104 OF THE TAX CODE WILL NOT CLARIFY THE TAX TREATMENT OF DAMAGES AND WILL LEAD TO ARBITRARY DISTINCTIONS 21 Seattle University Law Review 387 (Fall 1997) In August 20, 1996, Uncle Sam once again raised taxes. The vehicle for this tax increase was the Small Business Job Protection Act (Small Business Act) of 1996. The Small Business Act involved tax provisions for small businesses, provided various tax credits for parents who adopt a child, and increased the minimum wage. Although the Act appears... 1997
Patricia L. Barsalou DEFINING THE LIMITS OF FEDERAL COURT JURISDICTION OVER STATES IN BANKRUPTCY COURT 28 Saint Mary's Law Journal 575 (1997) I. Introduction. 576 II. Historical Background: Sovereign vs. Eleventh Amendment Immunity. 578 A. Common-Law Sovereign Immunity. 579 B. Eleventh Amendment Immunity. 581 III. The Bankruptcy Code and Immunity. 590 IV. The Role of States and State Agencies in Bankruptcy Proceedings. 592 V. Seminole Tribe of Florida v. Florida. 599 VI. The Effect of... 1997
Ruth J. Brackney FEDERAL TAX IMPLICATIONS UNDER INTERNAL REVENUE CODE SECTION 104(a)(2) ON "AGGRAVATING CIRCUMSTANCE DAMAGES" AWARDED UNDER MISSOURI'S WRONGFUL DEATH STATUTE 65 UMKC Law Review 515 (Spring, 1997) Missouri's wrongful death statute provides for both compensatory damages and aggravating circumstance damages. Until recently, the law was unclear if aggravating circumstance damages were to be classified as compensatory or punitive damages for federal income tax purposes. However, in Bennett v. Owens-Corning Fiberglass Corp., the Missouri Supreme... 1997
Lawrence Zelenak FEMINISM AND "SAFE SUBJECTS LIKE THE TAX CODE" 6 Southern California Review of Law and Women's Studies 323 (Spring 1997) At two points in Taxing Women, Edward McCaffery presents himself as a sort of feminist Byronic hero (if such a thing is possible), persevering against [o]pposition . . . from all quarters to expose the gender biases of tax. From the right, he is suspected of currying favor with the politically correct crowd. From the left, he is told he is... 1997
Nancy E. Shurtz GENDER EQUITY AND TAX POLICY: THE THEORY OF "TAXING MEN" 6 Southern California Review of Law and Women's Studies 485 (Spring 1997) Women are one-half the world's people; they do two-thirds of the world's work; they earn one-tenth of the world's income; they own one one-hundredth of the world's property. Women do not necessarily need more money. They do not necessarily need more education. What they need is a market more accepting of their choices, without their having to... 1997
Lori J. Curcio GIVE 'EM A BREAK: REASSESSING THE USE TAX ON INTERSTATE CARRIER PROPERTY 16 Virginia Tax Review 535 (Winter, 1997) I. Introduction 535 A. The Hypothetical Case 536 B. Note Synopsis 536 L1-3 II. Evolution of States' Ability to Tax Interstate Commerce 537 A. Pre-Complete Auto: A Matter of Semantics 537 B. Post-Complete Auto: A Four-Pronged Test 539 L1-3 III. Complete Auto Not Satisfied 540 A. Prongs One, Three, and Four 540 B. Prong Two, Fair Apportionment, Not... 1997
C.R. Bowles, Jr. , Nancy B. Rapoport HAS THE DIP'S ATTORNEY BECOME THE ULTIMATE CREDITORS' LAWYER IN BANKRUPTCY REORGANIZATION CASES? 5 American Bankruptcy Institute Law Review 47 (Spring, 1997) Once upon a time, a hard-working Debtor's lawyer dropped dead from a heart attack on the eighteenth green of his favorite golf course. When he regained his senses, he was sitting at a huge gold desk in a beautiful office. A white-winged being told him that he had died and that his services were needed in the afterlife. The lawyer, somewhat... 1997
Regina Austin NEST EGGS AND STORMY WEATHER: LAW, CULTURE, AND BLACK WOMEN'S LACK OF WEALTH 65 University of Cincinnati Law Review 767 (Spring 1997) Nest' egg', money saved and held in reserve for emergencies, retirement, etc. Wise men say Keep something til a rainy day. Don't know why there's no sun up in the sky, Stormy weather, since my man and I ain't together, keeps rainin' all the time. Nest eggs are supposed to provide protection against a rainy day, but suppose it rains all the time? I... 1997
Stacy Kleiner Humphries , Robert L. R. Munden PAINTING A SELF-PORTRAIT: A LOOK AT THE COMPOSITION AND STYLE OF THE BANKRUPTCY BENCH 14 Bankruptcy Developments Journal 73 (Fall, 1997) Facing languishing cases and ballooning caseloads, many of the nation's bankruptcy judges have found it necessary to take a more active role in case management in recent years. Active case management is not, however, uniformly endorsed by the bankruptcy bench. Ongoing debate within the bench questions whether case management falls within the proper... 1997
Dorothy A. Brown RACE, CLASS, AND GENDER ESSENTIALISM IN TAX LITERATURE: THE JOINT RETURN 54 Washington and Lee Law Review 1469 (Fall 1997) Table of Contents I. Introduction. 1471 II. The Literature's Focus on Married Women as Marginal Wage Earners. 1474 A. Introduction. 1474 B. Employment Experiences of Married Men and Women. 1474 C. The Federal Tax Laws Penalize Married Women Who Are Marginal Wage Earners. 1477 1. The Joint Return Penalizes Married Women in the Paid Labor Force. 1477... 1997
Brent B. Nicholson RECENT DEVELOPMENTS CONCERNING THE TAXATION OF DAMAGES UNDER SECTION 104(A)(2) OF THE INTERNAL REVENUE CODE 61 Albany Law Review 215 (1997) From its infancy, the Internal Revenue Code has contained an exclusion from taxable income for damages received on account of personal injuries. For decades, courts have worked at deciphering its meaning, dealing with issues such as what constitutes a personal injury, whether there should be a distinction between physical and non-physical personal... 1997
  RECENT TAX LITERATURE 86 Journal of Taxation 187 (March, 1997) by Graeme S. Cooper, pages 1-124, Akron Tax Journal, Volume 12, 1996. Examines the effect of the personal income tax on tax evasion by publicly held corporations. Concludes that the design of the interaction mechanisms between the corporate tax and personal income tax systems significantly influence the level of evasion that managers and... 1997
Dorothy A. Brown SPLIT PERSONALITIES: TAX LAW AND CRITICAL RACE THEORY 19 Western New England Law Review 89 (1997) The following is a mythical conversation: [Fourth White Colleague]: I don't think that there can be a black legal income tax law or a black economics separate from white economics. Should blacks have additional deductions to take account of racism? Or should there be a longer period for blacks to file their returns because many of their ancestors... 1997
Joseph F. Riga STATE IMMUNITY IN BANKRUPTCY AFTER SEMINOLE TRIBE v. FLORIDA 28 Seton Hall Law Review 29 (1997) I. Introduction. 30 II. A Brief History Of The Supreme Court's State Sovereign Immunity Jurisprudence. 31 A. Article III of the Constitution and Chisholm v. Georgia. 31 B. The Eleventh Amendment and Hans v. Louisiana. 34 C. Adjusting State Sovereign Immunity After Hans: Ex parte Young, Waiver, and Other Limitations. 37 1. The Young Doctrine. 37 2.... 1997
Michael J. Graetz , Michael M. O'Hear THE "ORIGINAL INTENT" OF U.S. INTERNATIONAL TAXATION 46 Duke Law Journal 1021 (March, 1997) C1-3Table of Contents Introduction. 1022 I. Who Was T.S. Adams, Anyway?. 1028 II. The Essential Dilemma of International Taxation. 1033 III. The Original Intent of U.S. Tax Law Governing International Transactions. 1041 A. The Revenue Act of 1918--Enacting the Foreign Tax Credit. 1043 B. The 1921 Act--Limiting the FTC and Enacting Specific Source... 1997
Laura Turner Beyer THE COMMUNITY REINVESTMENT ACT: A BOOST TO LOW- AND MODERATE-INCOME COMMUNITIES, A SET-BACK FOR MINORITY-OWNED BANKS 1 North Carolina Banking Institute 387 (March, 1997) The Community Reinvestment Act (CRA or Act) requires all banks to meet the credit needs of the communities in which they are chartered. Under the CRA, big banks may no longer overlook low- and moderate-income communities; instead, they must increase their lending in underserved areas. Commentators suggest that the CRA poses significant problems for... 1997
Judge John H. Squires , Susan M. Pistorius THE EVOLUTION OF BANKRUPTCY LAW IN THE NORTHERN DISTRICT OF ILLINOIS 10 DePaul Business Law Journal 27 (Fall-Winter 1997) C1-3Table of Contents I. Introduction. 29 II. The Early Bankruptcy Acts. 30 A.Bankruptcy Act of 1800. 30 B.Bankruptcy Act of 1841. 31 C.Bankruptcy Act of 1867. 32 III. Bankruptcy Act of 1898. 34 A.Jurisdiction of Bankruptcy Courts.. 34 B.Preference Avoidance and Carson, Pirie, Scott v. Chicago Title & Trust Co. 36 C.Executory Contracts. 38... 1997
Larry E. Ribstein THE ILLOGIC AND LIMITS OF PARTNERS' LIABILITY IN BANKRUPTCY 32 Wake Forest Law Review 31 (SPRING 1997) The standard economic explanation for bankruptcy-a way to preserve asset values from dissipation through creditor grab races under state law-does not justify the substantial costs of federalizing partnership bankruptcy law because the partners' assets are available to pay claims against the firm. Accordingly, this article suggests limiting the... 1997
Amy C. Christian THE JOINT RETURN RATE STRUCTURE: IDENTIFYING AND ADDRESSING THE GENDERED NATURE OF THE TAX LAW 13 Journal of Law & Politics 241 (Spring 1997) [M]ale bias has paraded as neutrality[.] ... [W]omen's perspectives and experiences have [routinely, some would say systematically,] been left out of [statutory] development and [the] ... application [of the law]. ... We have a responsibility to inform ourselves ... about women's lives and needs, about ways in which women's perspectives have been... 1997
Sharon C. Nantell THE TAX PARADIGM OF CHILD CARE: SHIFTING ATTITUDES TOWARD A PRIVATE/PARENTAL/PUBLIC ALLIANCE 80 Marquette Law Review 879 (Summer 1997) I. Introduction. 883 II. Our Current Child Care System, or Lack Thereof. 888 A. The Demand: The Demographics of Child Care. 888 1. The Statistics. 888 2. Impact of the Recent Welfare Reform Legislation Upon the Demand for Child Care. 890 B. The Supply Side of the Equation: Who's Minding the Kids?. 894 1. Types of Child Care Provided. 897 2. Child... 1997
Victor E. Fleischer "IF IT LOOKS LIKE A DUCK": CORPORATE RESEMBLANCE AND CHECK-THE-BOX ELECTIVE TAX CLASSIFICATION 96 Columbia Law Review 518 (March, 1996) In April 1995, the Treasury Department responded to President Clinton's vow to restore common sense to government regulations by issuing Notice 95 -14, better known as Check-the-Box. If implemented, Check-the-Box will reform the entity tax classification rules by allowing most unincorporated business organizations to elect either corporate or... 1996
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