Front Matter
Volume 12 Issue 2 (1961)
Western Reserve Law Review
Symposium
Contributors to the Symposium
Western Reserve Law Review
Symposium - Tax Savings in Trust and Probate Practice; Incorporation Techniques; Tax Clinic On Capital Gains - Preface
Editors, Western Reserve Law Review
Problems Arising out of Various Types of Estate Income
Sheldon J. Gitelman
Alternative Methods of Handling Administration Expenses for Income and Estate Tax Purposes
Edmund J. Durkin Jr.
Income Tax Savings through Proper Timing and Selection of Estate Income Distributions
Hugh E. Wall Jr.
Problems Incident to the Termination of Estates
J. H. Butala Jr.
Taxation of Rental Income and Profits on Sale of Real Property during the Period of Estate Administration
David G. Kay
Introduction--Basic Decisions Prior to Incorporation
Norman A. Sugarman
Incorporating Tax Free--Basic Requirements under Section 351 of the International Revenue Code
Norman A. Sugarman
Particular Situations Where Tax Free Objective of Transfer under Section 351 May Be Frustrated
Norman W. Colquhoun
Tax Factors in Balancing the Interests of Investor-Shareholders and Officer-Shareholders
Edward J. Hawkins Jr.
Utilization of Subchapter S and Section 1244 Stock
L. Hart Wright
Bringing Capital Gains into Focus
Warren E. Hacker
Elements of Capital Gain--General What Is a Sale or Exchange
Warren E. Hacker
Advance Planning for Capital Gain--Generally Making the Disposition a Sale or Exchange
E. Robert Hellawell
Advance Planning for Capital Gain--Generally (cont'd) Controlling the Character or Basis of the Asset to Be Sold or Exchanged
Howard M. Kohn
Advance Planning for Capital Gain--Generally (cont'd) Controlling the Character or Basis of the Asset to Be Sold or Exchanged (con't)
Robert L. Merritt
Capital Gain Problems in Particular Areas (cont'd) Dispositions of Corporate Stock (cont'd)
Richard Katcher
Capital Gain Problems in Particular Areas (cont'd) Dispositions of Corporate Stock (cont'd)
Robert L. Merritt
Capital Gains Problems in Particular Areas (cont'd) Dispositions of Inventions (Patented and Unpatented)
Bruce Griswold
Capital Gain Problems in Particular Areas (cont'd) Dispositions of Evidences of Indebtedness
E. Robert Hellawell
Notes
Municipal Control of Liquor in Ohio
Reese Taylor
Recent Decisions
Civil Procedure--Verification of the Petition
David G. Clark
Civil Procedure--Federal Transfer Statute and Res Judicata
Edward R. Brown
Constitutional Law--Anti-Obscenity Legislation
Frank Berndt
Constitutional Law--Right to a Speedy Trial
Richard H. Kraushaar
