Front Matter
Volume 15 Issue 2 (1964)
Western Reserve Law Review
Symposium
Contributors to the Symposium
Western Reserve Law Review
Editors' Preface
The Editors, Western Reserve Law Review
Introduction
Donald C. Alexander
Multiple Corporations
Norman W. Colquhoun
Disallowances of Losses and Deductions and Characterization of Gains between Related Persons
Jerry M. Hamovit
Gain from Disposition of Certain Depreciable Property--Section 1245 of the Internal Revenue Code of 1954
Charles J. Kerester and Richard Katcher
Selected Problems under Section 351
B. J. Adelson
Collapsible Corporations and One Year Liquidations
Barring Coughlin
Choosing between Stock Options and Outright Sales
Warren E. Hacker
Practical Aspects of Accumulated Earnings Tax
Robert S. Latham
Note
Recent Decisions
Federal Courts: Jurisdiction over Foreign Corporations--A Question of Federal or State Law
Rolf H. Scheidel
Civil Procedure--Statute of Limitations--Commencement of Action
Gary L. Bryenton
Judicial Conference for Ohio
Robert Amsdell