| Author | Title | Citation | Summary | Year |
| Paul L. Caron |
TAX MYOPIA, OR MAMAS DON'T LET YOUR BABIES GROW UP TO BE TAX LAWYERS |
13 Virginia Tax Review 517 (Winter 1994) |
C1-3TABLE OF CONTENTS I. Introduction. 518 II. Tax Lawyers. 519 A. Law Schools. 519 B. Legal Profession. 524 C. Popular Culture. 528 III. Tax Law. 531 A. Tax Legislative History. 531 1. More Deference. 532 2. Less Deference. 536 3. Statutory Construction and Legislative Process Theory. 538 a. Statutory Construction Theory. 539 b. Legislative... |
1994 |
| Gregory K. Jones |
THE CLASSIFICATION AND CRAM DOWN CONTROVERSY IN SINGLE ASSET BANKRUPTCY CASES: A NEED FOR THE REPEAL OF BANKRUPTCY CODE SECTION 1129 (A) (10) |
42 UCLA Law Review 623 (December, 1994) |
L1-2Introduction 624. I. The Factual Background of the Classification Cases. 625 II. Interpretation of Code Sections and Case Law Concerning the Classification Cases. 627 A. Bankruptcy Code. 627 1. Section 1122(a). 628 2. Section 1129(a)(10). 630 3. Section 1129(b). 630 B. Case Law on the Classification Cases. 632 1. The Early Cases. 633 2.... |
1994 |
| |
THE INCOME OF MICHIGAN ATTORNEYS |
73 Michigan Bar Journal 1224 (November, 1994) |
The median net income for all Michigan attorneys reported for calendar 1993 is $68,000, an increase of 11% over the reported 1990 level of $61,000. The mean (average) 1990 net income was $84,210, compared with $75,295 in 1991. Exhibit 5 displays the change since 1980 in nominal or reported median net income, against levels adjusted for inflation... |
1994 |
| Donald C. Dowling, Jr. , Graydon, Head & Ritchey; Cincinnati, Ohio |
THE INTERSECTION BETWEEN U.S. BANKRUPTCY AND EMPLOYMENT LAW |
10 Labor Lawyer 57 (Winter, 1994) |
The intersection between U.S. bankruptcy law and employment law does not fall into any single traditional legal discipline. However, much of the overlap between bankruptcy and employment law involves the Bankruptcy Code. Therefore, an understanding of federal bankruptcy law is essential to a discussion of worker rights in employer bankruptcies. The... |
1994 |
| Marjorie E. Kornhauser |
THE MORALITY OF MONEY: AMERICAN ATTITUDES TOWARD WEALTH AND THE INCOME TAX |
70 Indiana Law Journal 119 (Winter, 1994) |
Wealth fascinates Americans. Alexis de Tocqueville said in 1835: The love of wealth is . . . at the bottom of all that the Americans do. In reality, American feelings about wealth are much more complex and ambiguous than Tocqueville claims. Americans fear and disdain wealth as well as love it. We differentiate types of money and wealth, despite... |
1994 |
| Kenneth Fox |
THE SUSPECTNESS OF WEALTH: ANOTHER LOOK AT STATE CONSTITUTIONAL ADJUDICATION OF SCHOOL FINANCE INEQUALITIES |
26 Connecticut Law Review 1139 (Spring 1994) |
I. Introduction. 1140 II. Wealth as a Suspect Classification in State Educational Finance Litigation. 1146 A. The Serrano I Equal Protection Argument. 1148 B. The Robinson I Education Provision Argument. 1150 C. Invalidation of School Finance Schemes on Wealth Discrimination Grounds in Other States. 1154 III. School Finance Equalization Remedies... |
1994 |
| Michael J. Minihan |
UNITED STATES v. BURKE: THE TAXATION OF DAMAGES RECOVERED IN TITLE VII DISCRIMINATION ACTIONS |
13 Pace Law Review 1043 (Winter, 1994) |
In May 1992, the Supreme Court held in United States v. Burke, that damages received in settlement of an action brought under Title VII of the Civil Rights Act of 1964 must be included in the recipient's gross income for purposes of calculating taxable income. This holding resolved an inter-circuit conflict, as the District of Columbia Circuit in... |
1994 |
| William Bassin |
WHY COURTS SHOULD REFUSE TO ENFORCE PRE-PETITION AGREEMENTS THAT WAIVE BANKRUPTCY'S AUTOMATIC STAY PROVISION |
28 Indiana Law Review 1 (1994) |
For centuries parties have been free to enter into contracts and to have courts enforce them without passing judgment on their substance. One noted commentator has stated that [t]he principle of freedom of contract rests on the premise that it is in the public interest to accord individuals broad powers to order their affairs through legally... |
1994 |
| John Gardner, CPA, and Susan L. Willey, Attorney |
@@ TAXATION OF BACK PAY AWARDS IS STILL UNCERTAIN |
21 Practical Tax Strategies 224 (January/February, 1993) |
The Supreme Court Has Ruled That Damages Under Title in of the Civil Rights Act of 1964, as Originally Enacted, Are Not Excludable Because They Are Not Based on Tort or Tort-Type Claims. This Article Analyzes the Court's Reasoning and Discusses How It Affects Recoveries Under Other Discrimination Statutes, Including the Recently Amended Title. The... |
1993 |
| Robert K. Rasmussen |
A STUDY OF THE COSTS AND BENEFITS OF TEXTUALISM: THE SUPREME COURT'S BANKRUPTCY CASES |
71 Washington University Law Quarterly 535 (Fall, 1993) |
The Supreme Court has taken a turn toward text. Its recent opinions in statutory cases by and large focus on the text of the statute in question. Infrequent has become the opinion in which the Court relies on the intent of the legislature as expressed in legislative history or on consideration of the consequences of its decision. This change in... |
1993 |
| Elizabeth Warren |
BANKRUPTCY POLICYMAKING IN AN IMPERFECT WORLD |
92 Michigan Law Review 336 (November, 1993) |
Conclusions about the bankruptcy system are not in short supply. A cursory review of both the academic literature and the popular press coverage of bankruptcy in just the past year suggests alternatively that the system is excessively costly, has failed miserably, requires substantial amendment, should be repealed, operates effectively in most... |
1993 |
| James E. Rosenbaum , Nancy Fishman , Alison Brett , Patricia Meaden |
CAN THE KERNER COMMISSION'S HOUSING STRATEGY IMPROVE EMPLOYMENT, EDUCATION, AND SOCIAL INTEGRATION FOR LOW-INCOME BLACKS? |
71 North Carolina Law Review 1519 (June, 1993) |
The Kerner Commission placed a heavy emphasis on racial integration, calling it the only course which explicitly seeks to achieve a single nation rather than accepting the present movement toward a dual society. And, as the introductory Essay to this Symposium indicates, only in the housing area did the Commission prescribe solutions tailored to... |
1993 |
| Deborah A. Geier |
COMMENTARY: TEXTUALISM AND TAX CASES |
66 Temple Law Review 445 (Summer, 1993) |
We do not inquire what the legislature meant; we ask only what the statute means. Oliver Wendell Holmes More than 100 years ago, a German jurist wrote of a special heaven reserved for theoreticians of the law where one would find, among other things, a dialectic-hydraulic-interpretation press, which could press an indefinite number of meanings... |
1993 |
| Ralph R. Mabey , Jamie Andra Gavrin |
CONSTITUTIONAL LIMITATIONS ON THE DISCHARGE OF FUTURE CLAIMS IN BANKRUPTCY |
44 South Carolina Law Review 745 (Summer, 1993) |
I. Introduction II. The Impetus to Discharge Future Claims III. Belts and Suspenders: A.H. Robins vs. Johns-Manville IV. Fifth Amendment Limitations on Congress's Power to Discharge Future Claims A. The Takings Clause 1. The Takings Clause: Private Property 2. The Takings Clause: Taken 3. The Takings Clause: Public Use B. The Takings Clause:... |
1993 |
| Shawn F. Sullivan |
DISCHARGE OF CERCLA LIABILITY IN BANKRUPTCY: THE NECESSITY FOR A UNIFORM POSITION |
17 Harvard Environmental Law Review 445 (1993) |
I. Introduction II. Typical Scenarios and Relevant Background Law A. Typical Fact Scenarios in Discharging CERCLA Liability B. Background Law 1. CERCLA a. Goals b. Powers to Investigate a Release c. Government and Private Causes of Action 2. The Code a. Goals b. The Claim Process c. The Debtor's Plan, Confirmation, and Discharge 3. Adequate Notice... |
1993 |
| Donald R. Price , Mark C. Rahdert |
DISTRIBUTING THE FIRST FRUITS: STATUTORY AND CONSTITUTIONAL IMPLICATIONS OF TITHING IN BANKRUPTCY |
26 U.C. Davis Law Review 853 (Summer, 1993) |
Since the earliest recorded times, religious adherents of many faiths have regarded it as their sacred duty to give a preordained portion of their wealth to their God. Performance of this duty serves many purposes. It is a token of faith, a commitment to the service of others both within the religious community and beyond, and a potent symbol of... |
1993 |
| D. Bruce La Pierre |
ENFORCEMENT OF JUDGMENTS AGAINST STATES AND LOCAL GOVERNMENTS: JUDICIAL CONTROL OVER THE POWER TO TAX |
61 George Washington Law Review 299 (January, 1993) |
L1-2Introduction. 301 I. Tax Increase Orders in the Missouri School Desegregation Cases. 308 A. Power to Tax-State Law Restrictions and Popular Control. 308 1. State Revenue Powers. 308 2. Local Revenue Powers. 310 3. State Court Control over the Power to Tax. 313 B. The St. Louis School Desegregation Case-Cautious Assertion of Judicial Control... |
1993 |
| Jamin Raskin, John Bonifaz |
EQUAL PROTECTION AND THE WEALTH PRIMARY |
11 Yale Law and Policy Review 273 (1993) |
From an exclusionary beginning, American democracy has, to its great credit, accomplished the progressive expansion of the franchise and the steady elaboration of the meaning of one person/one vote. By way of both constitutional and statutory change, the people have extended the ballot to citizens without taxable property, African-Americans, women,... |
1993 |
| Marc Stuart Gerber |
EQUAL PROTECTION, PUBLIC CHOICE THEORY, AND LEARNFARE: WEALTH CLASSIFICATIONS REVISITED |
81 Georgetown Law Journal 2141 (June, 1993) |
It is one of the happy incidents of the federal system that a single courageous state may, if its citizens choose, serve as a laboratory; and try novel social and economic experiments . . . . Justice Louis D. Brandeis [AFDC-recipient families] should not be made homeless and hungry in the name of social experimentation. Judge Terrence Evans The... |
1993 |
| Lawrence Ponoroff |
EVIL INTENTIONS AND AN IRRESOLUTE ENDORSEMENT FOR SCIENTIFIC RATIONALISM: BANKRUPTCY PREFERENCES ONE MORE TIME |
1993 Wisconsin Law Review 1439 (1993) |
American bankruptcy law has always exhibited a certain ambivalence toward the goals that its system of preference rules are intended to serve. Although the Bankruptcy Reform Act of 1978 sought to eliminate state of mind as an element of a preferential transfer, Professor Ponoroff argues that courts continue to be influenced by the... |
1993 |
| Barry E. Adler |
FINANCIAL AND POLITICAL THEORIES OF AMERICAN CORPORATE BANKRUPTCY |
45 Stanford Law Review 311 (January, 1993) |
What explains American corporate bankruptcy, with its time-consuming and expensive reorganization process? Accepted wisdom is that bankruptcy protects an insolvent debtor's assets from its creditors who would otherwise dismantle the debtor in a frenzied attempt to collect on their loans. By providing for an orderly disposition of claims against a... |
1993 |
| Susan Block-Lieb |
FISHING IN MUDDY WATERS: CLARIFYING THE COMMON POOL ANALOGY AS APPLIED TO THE STANDARD FOR COMMENCEMENT OF A BANKRUPTCY CASE |
42 American University Law Review 337 (Winter, 1993) |
Introduction I. Creditors' Options Under State and Federal Law for Debt Repayment A. Overview of Collection Remedies 1. Cooperative repayment a. Individual cooperative repayment b. Collective cooperative repayment 2. Coercive collection a. Individual coercive collection b. Collective coercive collection B. Involuntary Bankruptcy C. Voluntary... |
1993 |
| Jon C. Dubin |
FROM JUNKYARDS TO GENTRIFICATION: EXPLICATING A RIGHT TO PROTECTIVE ZONING IN LOW-INCOME COMMUNITIES OF COLOR |
77 Minnesota Law Review 739 (April, 1993) |
C1-3TABLE OF CONTENTS L1-2Introduction 740 I. Historical and Legal Background. 744 A. Racial Zoning. 744 B. The Euclid Case and the Concept of Protective Zoning. 746 C. Racial Zoning and Planning Post-Euclid. 749 D. Separate Communities: Unequal Zoning Protection. 757 E. Zoning and Environmental Racism. 764 F. Zoning and Gentrification. 768 G.... |
1993 |
| Kathleen Morgan-Martinez |
LOCAL CONTROL IN LOW-INCOME DEVELOPMENT: THE PROMISE OF CALIFORNIA'S ARTICLE 34 |
33 Santa Clara Law Review 765 (1993) |
Article 34 was added by initiative to the California Constitution in order to give local citizens a voice in the development of low-income housing in their communities. In the forty years since its inception, article 34 and its mandated referenda have been limited in scope and effect by judicial decisions, Attorney General's advisory opinions, and... |
1993 |
| David A. Skeel, Jr. |
MARKETS, COURTS, AND THE BRAVE NEW WORLD OF BANKRUPTCY THEORY |
1993 Wisconsin Law Review 465 (1993) |
Introduction I. Bankruptcy Theory and the Emerging New Order A. The Creditors' Bargain Model B. The New Proposals to Replace Chapter 11 1. The Bankruptcy Auction 2. Implementation of a Preplanned Capital Structure 3. Automatic Cancellation of Shareholders' Interests: The Contingent/Chameleon Equity Proposal 4. Elimination of Chapter 11 Altogether... |
1993 |
| John A. Miller |
RATIONALIZING INJUSTICE: THE SUPREME COURT AND THE PROPERTY TAX |
22 Hofstra Law Review 79 (Fall 1993) |
(T)he conduct of government is the testing ground of social ethics and civilized living. Don't tax you, don't tax me, Tax that fellow behind the tree. I. Introduction . 80 II. Three Aspects of the Question Addressed . 83 A. The Property Tax in Theory and in Practice . 83 B. Proposition 13 . 89 C. The Equal Protection Clause and the Rational Basis... |
1993 |
| David Gray Carlson |
SECURITY INTERESTS ON EXEMPT PERSONAL PROPERTY: THEIR FATE IN BANKRUPTCY |
2 Journal of Bankruptcy Law and Practice 247 (July/August, 1993) |
Thanks to state and federal legislation, certain property rests serenely immune from levy and sale by the creditors of its owner. This exempt property is preserved by the Bankruptcy Code for the debtor and constitutes a fundamental part of the fresh start bankruptcy provides improvident but honest debtors. Exemptions have not historically... |
1993 |
| Lawrence Kalevitch |
SETOFF AND BANKRUPTCY |
41 Cleveland State Law Review 599 (1993) |
I. INTRODUCTION. 600 II. SETOFF AND THE CODE TEXT. 614 A. Section 506(a). 615 B. Section 553. 617 C. Section 553 Setoff Limitations. 621 1. Setoffs Based on Claims Obtained from Another Creditor: § 553(a)(2). 622 2. Debts Incurred to Debtor for the Purpose of Obtaining Setoff: § 553(a)(3). 623 3. Prebankruptcy Setoff (Improving Setoff Rights): §... |
1993 |
| Gwen Thayer Handelman |
SISTERS IN LAW: GENDER AND THE INTERPRETATION OF TAX STATUTES |
3 UCLA Women's Law Journal 39 (Spring, 1993) |
Notwithstanding the insights of conventionalism and the appeal of the concept of an interpretive community, there is both obvious and not-so-obvious diversity in the legal profession, even behind the apparent homogeneity of the upper-middle-class mainstream legal elite. The differences play themselves out not only in our substantive conclusions... |
1993 |
| Richard D. Pomp |
THE DISCLOSURE OF STATE CORPORATE INCOME TAX DATA: TURNING THE CLOCK BACK TO THE FUTURE |
22 Capital University Law Review 373 (Spring, 1993) |
L1-2INTRODUCTION. 374 I. THE DISCLOSURE OF INCOME TAX INFORMATION L1-2AT THE FEDERAL LEVEL: AN HISTORICAL PERSPECTIVE. 378 A. The Civil War Income Taxes: 1861-1872. 379 B. The 1894 Income Tax. 384 C. The Tariff Act of 1909. 386 D. 1913-1923. 389 E. The 1924 and 1926 Acts. 391 F. The Pink Slip Provisions: 1934-1935. 398 G. Securities and Exchange... |
1993 |
| Robert R. Graves |
THE INTERACTION OF THE BANKRUPTCY CODE AND ENVIRONMENTAL LAWS: THE GRIT, THE GRIND, AND THE GREASE |
29 Willamette Law Review 297 (Spring, 1993) |
In recent years, a number of federal and state statutes have been enacted to protect the environment. These statutes accomplish this goal by requiring potential polluters to take preventive measures, compelling polluters to clean up their environmental pollution, allowing others who clean up a polluter's mess to receive reimbursement, and punishing... |
1993 |
| Donna D. Adler |
THE INTERNAL REVENUE CODE, THE CONSTITUTION, AND THE COURTS: THE USE OF TAX EXPENDITURE ANALYSIS IN JUDICIAL DECISION MAKING |
28 Wake Forest Law Review 855 (Winter, 1993) |
After analyzing the character of tax exemptions and deductions, Professor Adler proposes that tax expenditures should be evaluated under the same constitutional standards as direct spending programs. This article then reviews the judicial treatment of tax expenditure analysis under the Free Speech, Equal Protection, and Establishment Clauses of the... |
1993 |
| John D. Colombo |
WHY IS HARVARD TAX-EXEMPT? (AND OTHER MYSTERIES OF TAX EXEMPTION FOR PRIVATE EDUCATIONAL INSTITUTIONS) |
35 Arizona Law Review 841 (Winter, 1993) |
I. Introduction. 842 II. Background: The History of Tax Exemption for Private Educational Institutions. 844 III. Current Legal Standards for Exempting Private Educational Institutions. 845 A. Federal Standards For Exemption. 845 1. Education as a Charitable Purpose. 845 2. Limitations on the Definition. 847 a. The Commerciality Doctrine. 848 b.... |
1993 |
| Daniel Shaviro |
AN ECONOMIC AND POLITICAL LOOK AT FEDERALISM IN TAXATION |
90 Michigan Law Review 895 (March, 1992) |
Over the past thirty years, state and local tax receipts have more than doubled in real terms, and have even increased relative to U.S. government tax receipts and gross national product. They now account for more than $400 billion annually, or in excess of thirty percent of the taxes collected in this country and ten percent of gross national... |
1992 |
| David Gray Carlson |
BANKRUPTCY THEORY AND THE CREDITORS' BARGAIN |
61 University of Cincinnati Law Review 453 (1992) |
I. The Original Creditors' Bargain A. State of Nature B. Equality in Bankruptcy C. Equality Outside Bankruptcy D. Bargainer Motivation E. The Increased Bankrupt Estate F. Bankruptcy Neutrality G. The Non Sequitur Between Creditor Equality and Maximizing the Bankrupt Estate H. The Erasure of the Debtor I. The Distributive Nature of the Creditors'... |
1992 |
| William B. Moffitt |
CHAIN REACTION: THE IMPACT OF RACE, RIGHTS, AND TAXES ON AMERICAN POLITICS. BY THOMAS B. EDSALL & MARY D. EDSALL. NEW YORK, W.W. NORTON & CO. 1991. 288 PP. |
61 University of Cincinnati Law Review 227 (1992) |
In Chain Reaction: The Impact of Race, Rights, and Taxes on American Politics, Thomas Byrne Edsall and Mary Edsall recount the destruction of the New Deal coalition and the successful Republican recruitment of disparate elements of that coalition into a new conservative coalition which has controlled presidential politics in the United States since... |
1992 |
| Robert Maddox |
CHURCHES & TAXES: SHOULD WE PRAISE THE LORD FOR TAX EXEMPTION? |
22 Cumberland Law Review 471 (1991-1992) |
Thank you, Commissioner Doss; I appreciate the chance to be here and lead off the discussion. I hope to give an overview of the legal issues pertaining to religious organizations and tax exemptions. The other speakers can then give us a diversity of opinions as to how these issues should be settled. To begin with, let me make three easily... |
1992 |
| Gregory P. Magarian |
FIGHTING EXCLUSION FROM TELEVISED PRESIDENTIAL DEBATES: MINOR-PARTY CANDIDATES' STANDING TO CHALLENGE SPONSORING ORGANIZATIONS' TAX-EXEMPT STATUS |
90 Michigan Law Review 838 (February, 1992) |
As American voters grow increasingly alienated from their elected leaders and interest groups focus ever more sharply on narrow goals, minor-party candidates are likely to become more important players in federal elections. As it began, the 1992 presidential race offered minor parties an especially dramatic opportunity to exploit the weakness of... |
1992 |
| Anthony Michael Sabino |
FLYING THE UNFRIENDLY SKIES: A YEAR OF REORGANIZING AIRLINES, AIRCRAFT LESSORS, AND THE BANKRUPTCY CODE |
57 Journal of Air Law and Commerce 841 (Summer, 1992) |
AMERICAN AIRLINES Chairman Robert L. Crandall has a favorite line he uses to describe 1991. The only heartening thing we can say is that it's over. Over the last year the U.S. air carrier industry has conclusively proven the oldest adage of aviation: what goes up, must come down. And down they have come, directly into the bankruptcy courts... |
1992 |
| Peter M. Boyle |
NON-DEBTOR LIABILITY IN CHAPTER 11: VALIDITY OF THIRD-PARTY DISCHARGE IN BANKRUPTCY |
61 Fordham Law Review 421 (November, 1992) |
In response to the recent explosion in the number of bankruptcy filings, creditors are increasingly seeking protection from debtor insolvency by securing guarantors and co-obligors. A creditor's reliance on such guaranties may be frustrated, however, when a bankruptcy court exercises jurisdiction over a third-party guarantor or obligor-referred to... |
1992 |
| Daniel Keating |
OFFENSIVE USES OF THE BANKRUPTCY STAY |
45 Vanderbilt Law Review 71 (January, 1992) |
I. Introduction II. Defining Offensive Uses of the Stay A. A Brief History of the Stay B. Bankruptcy's Burden/Benefit Linkage 1. In the Code 2. In the Case Law III. Offensive Uses of the Stay: Recurring Cases A. Refusals to Deal 1. Corporate Debtors 2. Refusals to Deal and the Necessity Doctrine 3. Individual Debtors 4. Utility Cases B. License... |
1992 |
| Margaret Henning |
RECENT DEVELOPMENTS IN THE TAX TREATMENT OF PERSONAL INJURY AND PUNITIVE DAMAGE RECOVERIES |
45 Tax Lawyer 783 (Spring, 1992) |
Trial lawyers may be able to obtain tax-free settlements or judgments for their personal injury clients if they are careful from the beginning to characterize their clients' claims and potential recoveries with the tax consequences in mind. The applicable Code provision, section 104(a)(2), allows an exclusion from gross income of [d]amages... |
1992 |
| Charles D. Booth |
RECOGNITION OF FOREIGN BANKRUPTCIES: AN ANALYSIS AND CRITIQUE OF THE INCONSISTENT APPROACHES OF UNITED STATES COURTS |
66 American Bankruptcy Law Journal 135 (Spring, 1992) |
Global recessions, international hostilities, fluctuations in the world's financial markets, and poor business management have caused, and will continue to cause, the insolvency of many multinational companies. When a multinational company becomes insolvent, insolvency proceedings will often be commenced in every country in which it does business... |
1992 |
| Anne Berrill Carroll |
RELIGION, POLITICS, AND THE IRS: DEFINING THE LIMITS OF TAX LAW CONTROLS ON POLITICAL EXPRESSION BY CHURCHES |
76 Marquette Law Review 217 (Fall, 1992) |
Over the past dozen years, provisions of the Internal Revenue Code (Code) and regulations barring exempt status (and eligibility to receive tax-deductible contributions) to any religious, educational, or other charitable organization that participates in the electoral process have been invoked to give a new and exceedingly sharp edge to the... |
1992 |
| John W. Whitehead |
TAX EXEMPTION AND CHURCHES: A HISTORICAL AND CONSTITUTIONAL ANALYSIS |
22 Cumberland Law Review 521 (1991-1992) |
One commentator has written that [i]t is easier to admire the motives for [a religious tax] exemption than to justify it by any sound argument. Nonetheless, tax exemptions for religious institutions are a matter of longstanding historical practice despite the current controversy. The matter is often debated in the United States, at both federal... |
1992 |
| Carl L. Bucki |
THE AUTOMATIC BANKRUPTCY STAY AND REAL PROPERTY TAX LIENS |
66 American Bankruptcy Law Journal 233 (Summer, 1992) |
In three recent decisions the Second and Third Circuits have ruled that the imposition of a local real estate tax lien is subject to the automatic stay provisions of § 362 of the Bankruptcy Code. Although each circuit would impose a different standard to determine what taxes are affected, the decisions represent an unprecedented application of the... |
1992 |
| James C. Curtiss |
THE OWNER AND THE GENERAL CONTRACTOR IN BANKRUPTCY |
71 Michigan Bar Journal 1048 (October, 1992) |
When granting the federal government the power to establish . uniform laws of bankruptcies, the framers of the Constitution envisioned bankruptcy as a means of preventing frauds upon creditors. As our economy has become driven by credit, the purpose of bankruptcy laws has evolved. By the turn of the 20th century the Supreme Court observed that... |
1992 |
| Howard C. Buschman III , Sean P. Madden |
THE POWER AND PROPRIETY OF BANKRUPTCY COURT INTERVENTION IN ACTIONS BETWEEN NONDEBTORS |
47 Business Lawyer 913 (May, 1992) |
A variety of legal, economic and societal developments have combined to produce a substantial increase in complex bankruptcy cases since Congress enacted the Bankruptcy Code (Code) in 1978. These cases have increased the tension between demands for bankruptcy court resolution of matters ranging far beyond debt restructuring and concerns over... |
1992 |
| Thomas L. Evans |
THE TAXATION OF NONSHAREHOLDER CONTRIBUTIONS TO CAPITAL: AN ECONOMIC ANALYSIS |
45 Vanderbilt Law Review 1457 (November, 1992) |
I. Introduction. 1458 II. Problems with Present Law. 1463 A. Conceptual Difficulties. 1463 B. Harmful Effects of Present Law. 1466 1. Contributions for Economic Development. 1466 2. Contributions of Transaction-Specific Assets. 1471 III. Contributions Involving Economic Development. 1474 A. Background and Description. 1474 B. Rationale for Taxation... |
1992 |
| Thomas J. Walsh |
"NO TAXATION WITHOUT REPRESENTATION . UNLESS DESEGREGATION:" THE POWER OF FEDERAL COURTS TO ORDER TAX INCREASES TO DESEGREGATE SCHOOLS: MISSOURI V. JENKINS |
12 Hamline Journal of Public Law and Policy 191 (Spring, 1991) |
In the landmark desegregation case of Brown v. Board of Education, the Supreme Court stated that local authorities have the primary responsibility for solving the problems of desegregation. However, the Court also stated that the courts will assess whether the actions of the school authorities constitute good faith implementation of the relevant... |
1991 |