Category Archives: Business & Corporate Law

Christopher H. Hanna, The Real Value of Tax Deferral

61 Fla. L. Rev. 203 (2009) | | | | ABSTRACT :: A leading law professor wrote a quarter-century ago that deferral of gain “is not as serious as outright exemption, but it is the next best thing.” Few tax … Continue reading

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Ann Morales Olazábal & Patricia Sanchez Abril, In Honor Of Walter O. Weyrauch: The Ubiquity of Greed: A Contextual Model for Analysis of Scienter?

60 Fla. L. Rev. 401 (2008) | | | | ABSTRACT :: Some securities fraud plaintiffs contend that greed-in the form of perpetuating a prestigious executive position, ensuring a gainful bonus, or maintaining the appearance of corporate profitability-is a bona … Continue reading

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Ann M. Scarlett, Confusion and Unpredictability in Shareholder Derivative Litigation: The Delaware Courts’ Response to Recent Corporate Scandals

60 Fla. L. Rev. 589 (2008) | | | | ABSTRACT :: The Delaware courts responded to the recent wave of corporate scandals, exemplified by Enron and WorldCom, by changing their approach to shareholder derivative litigation. This Article analyzes the … Continue reading

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Bradley T. Borden, The Like-Kind Exchange Equity Conundrum

60 Fla. L. Rev. 643 (2008) | | | | ABSTRACT :: The tax-free treatment of like-kind exchanges presents one of tax law’s most compelling equity conundrums. Tax law generally does not tax property holders on the property’s appreciation but … Continue reading

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David S. Levine, Secrecy and Unaccountability: Trade Secrets in our Public Infrastructure

59 Fla. L. Rev. 135 (2007) | | | | ABSTRACT :: Trade secrecy-the intellectual property doctrine that allows businesses to keep commercially valuable information secret for a potentially unlimited amount of time- is increasingly intruding in the operation of … Continue reading

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Christopher R. Leslie, The Significance of Silence: Collective Action Problems and Class Action Settlements

59 Fla. L. Rev. 71 (2007) | | | | INTRODUCTION :: When the Federal Rules of Civil Procedure first provided for a class action vehicle, hopes were high that individuals would be able to act collectively to hold corporations … Continue reading

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