Contracts
A Better Business Succession Mousetrap: A New Way To Fund and Utilize Buy-Sell Insurance
Harvey M. Katz (LLM ’82, BA ’73) discusses how closely held businesses can effectively fund and use buy-sell arrangements.
Taxation of Long-term Contracts: Little Pigs, the IRS, and the Completed-Contract Method
Summarizing recent case adverse to IRS, James R. Malone Jr. (LL.M. ’11) comments: “Little pigs get fed. Big pigs get slaughtered”
POETRY: “On Contracts”
The birth of “On Contracts” was a result of the confluence of a series of fortuitous circumstances. In another, earlier lifetime, I had tried my hand at writing poetry on a fairly regular basis. Several of my poems were included in my high school’s literary journal, and I continued my efforts as part of my