Shareholder to Intermediary: "Thanks...It Is 'Appreciated'!"

Authors

Terri Gunn

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Casenote

Abstract

Part II of this Casenote explores the history behind the General Utilities doctrine, and Part III explains the why the doctrine was ultimately repealed. Part IV then analyzes Starnes and how it could lead to the resurrection of the General Utilities doctrine through the use of intermediaries. Finally Part V concludes by drawing attention to the ease with which other shareholders, eager to avoid a corporate-level tax, could replicate the Starnes transaction.

Recommended Citation

Terri Gunn, Shareholder to Intermediary: "Thanks...It Is 'Appreciated'!", 49 San Diego L. Rev. 545 (2012).
Available at: https://digital.sandiego.edu/sdlr/vol49/iss2/7