This paper discusses a recent decision of the Louisiana Supreme Court, Smitko v. Gulf South Shrimp, and explores the soundness of the court’s reasoning. Since the U.S. Supreme Court decision in Mennonite Board of Missions v. Adams, Louisiana courts have begun to adopt an interpretation that...

Sole entrepreneurs overwhelmingly choose the single-member limited liability company (SMLLC) as the business entity for their operations. Consequently, simplicity of formation and operation of SMLLCs is highly desirable, both to facilitate entrepreneurship and to acknowledge that costs, lack of...

The concept of using legal structures to protect property from those who might otherwise have some claim to it is an idea with deep roots. The trust device is one such legal structure, and its evolution as an asset protection device has not been without controversy. The recent and noticeable...

In addition to funding government and redistributing income, a redistributive tax-and-transfer system, and a progressive income tax in particular, provides insurance against the risk of uncertain future income. By providing for high taxes for high incomes, and low taxes, exemptions, and...

This article examines recent Australian reforms to extend the Goods and Services Tax to imports of low-value goods. The reforms will move Australia from maintaining one of the highest thresholds for the relief of payment of the GST on the importation of low-value goods to a first-mover in its...

As of the a bankruptcy petition’s filing date (the “petition date”), § 362(a)(1) stays “the commencement or continuation ... of a judicial, administrative, or other action or proceeding against the debtor that was or could have been commenced before the commencement of the case under...

According to many, discovery under the Federal Rules of Civil Procedure (“Rules” collectively, or “Rule” individually) imposes a multiplicity of financial and administrative burdens on parties and courts. True, much debate rages over the true extent of these costs; true, mindboggling...

This article explores the federal income tax treatment of employment-related child care expenses. It takes both a theoretical and historical approach, examining the various ways in which the Code has dealt with child care in relation to conventional tax notions and values at play in the...

This article assesses the operation of the Financial Collateral Arrangements (No.2) Regulations 2003 (FCAR), as amended by the Financial Markets and Insolvency (Settlement Finality and Financial Collateral Arrangements) (Amendment) Regulations 2010. It will be seen that the FCAR has achieved...

This article was the Kirby lecture presented in March 2009 at the Southern Cross University in Sydney, Australia. Adrien Wing's keynote speech was in support of Australian retired Justice Michael Kirby's legacy that national courts can and should gain strength from international law. The author...