Article

A Solar Rights Zoning Guarantee: Seeking New Law in Old Concepts

Glenn L. Reitze
This Article will consider the problem of protecting access to sunlight, only one of the legal problems posed by the prospect of expanded use of solar energy. Two areas of law may provide helpful analogies for the development of law protecting access to sunlight: The first potential analogy is to natural resources law dealing with naturally mobile resources such as water, oil, and natural gas. The second analogy is to…
Article

Straw and Nominee Corporations in Real Estate Tax Shelter Transactions

David L. Jones, Evalyn N. Lindahl, Marc I. Steinberg and Steven J. Stogel
During 1976, Congress placed some severe restrictions on tax shelter investments. In addition, even before Congress acted, the Internal Revenue Service (IRS) initiated its own attack on tax shelters. One IRS tactic to frustrate the objectives of tax shelter investments is to shift the incidence of taxation from one entity to another. This Article focuses primarily on one phase of the IRS attacks on real estate tax shelters. We will…
Article

Professional Ethics and the Lawyer’s Duty to Self

John J. Flynn and Robert B. Thompson
This Article asserts that although much attention has been paid to immoral conduct and the means to prevent it, the greater hazard to lawyers generally is that of amoral conduct. The appropriate safeguard against amorality is greater concern for the lawyer’s duty to self.
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Origin of the Modern Standard of Due Care in Negligence

Neal Devins