Front Matter
Volume 17 Issue 3 (1966)
Western Reserve Law Review
Symposium
Symposium: Family Tax Problems - Introduction
Western Reserve Law Review
The Disposition of Trust, Probate and Related Property Interests
John H. Butala Jr.
Real Estate Transactions: Collapsible Corporations and Related Developments
Edward A. Eisele Jr.
Federal Income Tax Aspects of Estate Administration
Charles W. Landefeld
The Statutory Pattern
Harlan Pomeroy
Interplay of Section 531 with Other Sections of the Code
Joseph D. Sullivan
Prohibited Purpose for Accumulation of Earnings
Joseph D. Sullivan
Accumulations and Distributions of Earnings and Profits
Harlan Pomeroy
Accumulating Surplus for Business Needs
Fred D. Kidder
Reasonable Needs of the Business
Robert G. Skinner
The Effect of Stock Redemptions upon Tax Avoidance and the Reasonable Needs of the Business
Harlan Pomeroy
Planning to Avoid the Section 531 Tax
Joseph D. Sullivan
Tax Factors Affecting Debt-Equity Financing for a New Small Corporation
Theodore M. Garver
Problem Areas in Buying and Selling a Corporate Business
Wilton S. Sogg
Real Property Tax Exemptions in Ohio--A Review and Critique
Carlton B. Schnell
Ohio Personal Property Tax
Kenneth G. Humer
Notes
Capital Gains Treatment of Patent Transfers
David R. Williams
Life Estate with Power of Appointment: An Exception to the Terminable Interest Rule
Wallace W. Walker
Cases Noted
Western Reserve Law Review
Recent Decisions
Conscientious Objectors--Religious Training and Belief--New Test [Umted States v'. Seeger, 380 U.S. 163 (1965) ]
Jerrold L. Goldstein
Wills--Bequest of Stock--Ademption and Rights of Legatee to Stock Dividends [Warren v. Shoemaker, 207 N.E.2d 419 (Ohio P Ct. 1965)]
Gerald E. Magaro
Recent Legislation: Right to Counsel in Ohio--A New Exclusionary Rule
Charles E. Brown Jr.
Book Reviews
Cooper, State Administrative Law
Allyn D. Kendis
Marceau, Drafting a Union Contract
Sol Z. Rosen
Books Noted
Western Reserve Law Review
