Volume 1 / Number 2 / Winter 1997

This page contains the abstracts, as well as links to the complete document on Westlaw.com, for the Articles and Comments of the Winter 1997 Issue.




Risky Business: Choice-of-Law and the Unincorporated Entity
Jennifer J. Johnson
Multi-state business organizations are necessarily confronted with questions of which state law governs the internal affairs of the entity. This Article reviews the theory of conflicts jurisprudence relevant to business associations and suggests a model for legislative reform to bring needed predictability to this area of law.

Current Preference Issues
Ann van Bever
This Article surveys some of the most frequently asserted exceptions when litigating preference issues under section 547 of the U.S. Bankruptcy Code. This Article seeks to determine whether the statute achieves the goals of the Bankruptcy Code and makes recommendations about how to improve this area of the law.

The Rights of Third-Party Taxpayers Under the Taxpayers’ Bill of Rights
Scott Petersen
Third-party taxpayers, consisting of people or business entities who have had their assets taken to pay someone else’s taxes, deserve the protection of the Taxpayers’ Bill of Rights. A recent U.S. Supreme Court case, coupled with the legislative history of the Taxpayers’ Bill of Rights and strong policy arguments, suggests such a result.




Increasing Small Business Exports: Learning to do the Right Thing
Melissa A. Boge
Exporting has the potential to provide vast new opportunities for small businesses. Unfortunately, this potential is rarely realized, as businesses seldom make trade with other nations a part of their operations. This Comment provides an overview of the United States’ export promotion program and proposes a policy that would provide small business with the tools necessary to begin exporting.

Private Copyright Investment in China
Thomas Tze-Hun Chou
Private copyright entrepreneurs are attracted to China because of the vast economic potential yet repelled by the lack of intellectual property protection. This Comment facilitates the entry of private copyright entrepreneurs into China by introducing them to China’s political, cultural and legal systems in the context of risk-minimization.

Regulation A Initial Public Offerings on the Internet: A New Opportunity for Small Business?
Stephen Knute Gregg
This Comment explores the advantages and disadvantages of a Regulation A initial public offering on the Internet from the perspective of the small business. The Internet combined with Regulation A provides a small business with a unique vehicle for raising capital but is unduly burdened by state registration requirements.