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Home > Dedman School of Law > Law Journals > SMU Law Review > Vol. 54 (2001) > Iss. 1

SMU Law Review

Front Matter

Foreword

IntroductionChristopher H. Hanna3

Articles

Tax Shelters, Tax Law, and Morality: Codifying Judicial DoctrinesEllen P. Aprill9

Codifying Judicial Doctrines: No Cure for Rules but More RulesSteven A. Bank37

Tax Practitioner's Perspective on Substance, Form and Business Purpose in Structuring Business Transactions and in Tax Shelters, APeter C. Canellos47

Failure of Disclosure as an Approach to Shelters, TheDavid A. Weisbach73

International Experience with General Anti-Avoidance RulesGraeme S. Cooper83

The Common Knowledge of Tax AbuseMark P. Gergen131

The Business Purpose Doctrine and the Sociology of TaxJoseph Bankman149

The Use and Misuse of Antiabuse Rules: Lessons from the Partnership Antiabuse RegulationsAlan Gunn159

Codifying Anti-Avoidance Doctrines and Controlling Corporate Tax SheltersLawrence Zelenak177

Random Thoughts on Applying Judicial Doctrines to Interpret the Internal Revenue CodeMartin J. McMahon Jr.195

Getting Serious about Corporate Tax Shelters: Taking a Lesson from HistoryGeorge K. Yin209

Justice - Whatever Happened to ItStanley Sporkin241

Choice of State of Incorporation - Texas versus Delaware: Is It Now Time to Rethink Traditional NotionsByron F. Egan and Curtis W. Huff249

The Future of Corporate Governance Listing RequirementsRoberta S. Karmel325

Comments

A Myriad of Contradiction with Title VII Arbitration Agreements - Duffield as the Past, Austin as the Future, and the EEOC as the Target of RestructingMichelle Hartmann359

Bend, But Don't Break: MDP Proposal Bends in the Right Direction, but - Crack - Goes Too FarJeffrey M. Jones395

Case Notes

Letting Frustrations Get the Better of Us - Second Circuit Allows a Lessee/Sublessor to Escape CERCLA Liability - Commander Oil Corp. v. Barlo Equipment Corp., 215 F.3d 321 (2d Cir. 2000)Neil R. Burger433

Contract Law - Electronic Contract Formation - District Court for the Central District of California Holds That a Web-Wrap Site License Does Not Equate to an Enforceable Contract - Ticketmaster Corp. v. Tickets.com, Inc.Susan Y. Chao439

Employment Discrimination - Americans with Disabilities Act - Ninth Circuit Holds That the Direct Threat Defense Is Not Available When an Employee Poses a Threat to His Own Health or Safety - Echazabal v. Chevron USA, Inc., 226 F.3d 1063 (9th Cir. 2000)Douglas C. Heuvel447

Kimel and Beyond: Fifth Circuit Tackles Sovereign Immunity and the Family and Medical Leave Act in Kazimer v. WidmannKatherine K. Seegers453

Fifth Circuit Holds That Portions of Settlements Payable to Taxpayer's Attorney Pursuant to a Contingent Fee Agreement under Texas Law Do Not Constitute Gross Income to the Taxpayer - Srivastava v. Commissioner, 220 F.3d 353 (5th Cir. 2000)Stephanie M. Smith461