Now showing items 1-10 of 1310
Biodefense: Who’s in Charge?
This article discusses America’s approach to bioterrorism. Professor Sutton posits that the government’s response to the anthrax attacks of 2001 demonstrate organizational problems in America’s response to biological ...
Short summaries of interesting happenings in the world of estate planning.
S Election Did Not Trigger Recapture of Dual Consolidated Losses Where Closing Agreement Was Signed
A discussion of an IRS ruling stating that under certain circumstances, an S corporation election would not trigger a dual consolidated losses recapture if a closing agreement was entered into by the parent company, its ...
Web Meets the Will: Estate Planning for Digital Assets
As a general rule, personal property falls into two major categories—tangible and intangible. Recently, many have started to use a subdivision of personal property known as “digital assets.” Most attorneys are not sure ...
Case Law Update: 2010
This article discusses judicial developments relating to the Texas law of intestacy, wills, estate administration, trusts, and other estate planning matters. The article covers approximately twenty-five cases that were ...
It will be too late for Congress to act after Bioterrorism attack is launched
(Lubbock Avalanche Journal, 2001)
Shortly after September 11, Professor Sutton warned that the Federal government needs to take a proactive approach to prevent and possibly respond to bioterrorist attacks by creating the appropriate infrastructure.
Sarbanes-Oxley: Who, What, How of Whistleblowers at Work
In this column, Mr. Gonzalez explains the components of the Sarbanes-Oxley Act. Mr. Gonzalez describes the protections the Act provides employees and the duties the Act imposes on companies. Mr. Gonzalez also recommends ...
The Heritage Guide to the Constitution: Fully Revised Second Edition
(Regnery Publishing, 2014-09)
A short synopsis of Congress’ power to create uniform weights and measures standards. This power derives from the Weights and Measures clause of the U.S. Constitution. Congress was urged to create uniform weights and ...
Keeping Current: Probate, March/April 2013
A look at selected recent cases, rulings and regulations, literature, and legislation.
Guarantee of S Corporation Debt Did Not Increase Basis
A short analysis of the Tax Court case William H. Maloof, TCM 2005-75. Maloof guaranteed a $4 million loan for an S corporation which the company eventually defaulted on. Maloof argued that his loan guarantee should allow ...