Front Matter
Volume 14 Issue 2 (1963)
Case Western Reserve Law Review
Symposium
Contributors to the Symposium
Western Reserve Law Review
From the Editors
The Editors, Case Western Reserve Law Review
Editor' Preface - Symposium on Taxation
The Editors, Western Reserve Law Review
General Considerations
Stephen J. Alfred
Valuation of Securities Generally
John H. Butala Jr.
Valuation of Securities of Closely-Held Corporations
John H. Butala Jr.
Valuation of Good Will
Howard M. Kohn
Basis Problems Affected by Fair Market Value
Howard M. Kohn
Current Problem Areas in Income Taxation
Stephen J. Alfred
What Is a Net Operating Loss
Harlan Pomeroy
Mechanics of Carrying Losses to Other Years
Edward J. Hawkins Jr.
Carrying Losses to a Different Taxpayer
B. J. Adelson
Loss Carryovers in Insolvency Reorganizations
Edward J. Hawkins Jr.
Acquisitions to Obtain Benefit of Losses--Section 269
Henry C. Harvey
Consolidated Returns
B. J. Adelson
Tax Aspects of Life Insurance Business and Personal Planning
Norman A. Sugarman, Zolman Cavitch, Fred D. Kidder, and Philip J. Wolf
Notes
Judicial Protection of Membership in Private Associations
Paul A. Mancino
Limitation of Liability Act--Coverage of the Ship Owner
LeRoy L. Lamborn
Recent Decisions
Real Property--Air Easement--Proper Party Defendant
James A. Laurenson
