Front Matter
Volume 13 Issue 2 (1962)
Case Western Reserve Law Review
Contributor to the Symposium
Western Reserve Law Review
Preface - Symposium on Taxation
Western Reserve Law Review
Symposium
The Ohio Professional Association Law
William J. Vesely
Some Tax Problems of a Professional Association
Donald C. Alexander
General Rules Re Liquidations
Sherman Dye
Special Effects of Liquidation of a Corporation on Income, Deduction, and Loss Items
George P. Bickford
Liquidations under Section 337
Theodore M. Garver
Special Liquidations Other Than under Section 337
George P. Bickford
Tax-Free Liquidation of a Subsidiary
Sherman Dye
Return and Reporting Requirements for Liquidations
Theodore M. Garver
Collapsible Corporations
Zolman Cavitch
Gifts to Improve the Family's Over-All Tax Situation
Sterling Newell Jr.
Planning the Form of the Gifts
Edward J. Hawkins Jr.
Shifting Control without Selling the Business Interest
G. Charles Scharfy
Participation in the Formation of a Mutual Fund after Disposition of the Business during the Owner's Lifetime
Sterling Newell Jr.
Disposition of Business during the Owner's Lifetime--Sale and Liquidation Versus Sale and Continuation
Howard M. Kohn
Transactions Involving Sale of Business Interest
Edward J. Hawkins Jr.
Problems Relating to: Redemption of Stock in the Family Business; Income in Respect of a Decedent; Marital Deduction Considerations
G. Charles Scharfy
Special Provisions in a Will or Trust Occasioned by the Existence of a Business Interest
Howard M. Kohn
Notes
Vested Rights in the Runaway Shop
Lawrence R. Schneider
Patent Protection under the Tariff Act
Reese Taylor
Recent Decisions
Alimony or Child Support--Income Tax Deduction
Frederick McKean Lombardi
Annulment--Divorce--Prior Living Spouse
Paul Y. Shapiro
Book Review
Modern Scientifc Evidence by James R. Richardson
Oliver Schroeder Jr.
