In the middle third of the 19th century Upper Canada (now Ontario) followed by South Australia passed statutes for the legal recognition of religious bodies. The latter statute has already been the subject of a brief history. This article considers the background to the enactment of Upper...

In the following essay, Almog draws linguistic comparisons between a story by Agnon and the transcript of an actual legal case in modern-day Israel, concluding that the literary text reveals more of the true nature of human conflict

When examining a corporate taxpayer, the IRS often seeks special accounting documents called tax accrual workpapers. These workpapers often contain privileged documents, but the IRS does not care. It believes it is entitled to the documents despite that the work product doctrine protects the...

This article summarizes federal legislation attempts during the past 14 years in the areas of online gambling and sport betting, arguably the most contentious gambling industry sectors. The paper first recaps the key pieces of legislation in effect as of mid-2012 governing the U.S. gambling...

Since 1978, dismissals of involuntary bankruptcy petitions due to petitioning creditors' bad faith have proliferated. In the process, a textual oddity has not gone unnoticed: even as “bad faith” is denominated as the basis for an award of punitive damages, nowhere in the Bankruptcy Code's...

This article seeks to show that the English Court of Appeal’s refusal to recognize the US receivership in Re Stanford International Bank is not faithful to the Cross-Border Insolvency Regulations 2006 and the decision’s precedential value is seriously questionable. The Court of Appeal’s...

This paper explains the operation of English set-off rules, especially in an insolvency scenario, including cross-border insolvency. In addition to serving as a concise exposition of the law of set-off, this paper discusses case-law and highlight points not mentioned in other set-off texts

A company voluntary arrangement ('CVA') under Part I of the Insolvency Act 1986 ('IA') is a statutory contract into which terms may be implied on ordinary contractual principles. Although some cases proclaim that the court has no power to vary the terms of a CVA or authorise a breach of the CVA...

The proliferation of rules aimed at the management of cross-border insolvencies has not been coupled with sufficient attention to the choice of law rules relating to the avoidance of antecedent transactions as legal acts detrimental to all the creditors. This article is the first of its kind in...

This article reports on research to identify the risks relevant to teens when using these services and provide them with practical guidance regarding how to miminise and avoid such risks. The authors, drawn from the education and law disciplines, undertook to ascertain the actual scale and...