Browsing by Author "Wade, Burgess"

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The Informant’s Tip and Terry’s “Reasonable Conclusion”—A Modified Standard

Wade, Burgess (Texas Tech Law Review, 1972)

The Fourth Amendment requires that citizens be free from unreasonable searches or seizures. A recent case, Adams v. Williams, modifies the previous Terry v. Ohio standard and broadens what may be considered a reasonable ...
A Partnership Retirement Trust Fund Provided by a Third Party Does Not Result in Realized Income to the Partnership Before the Partnership Has a Legal Right to Receive the Funds

Wade, Burgess (Texas Tech Law Review, 1972)

Discusses whether income in a trust fund set up by a partnership can be considered realized income that can be taxed. The author uses the two prong test and the all events test to determine if the partnership had truly ...