Legal Research Session

Friday February 22, 2008

1:30pm-3:30pm

When Worlds Collide: Applying the Nonobvious & Novel Requirements of Patent Law to Tax Strategy Patents
Roby B. Sawyers (NC State University), David L. Baumer (NC State University), and Wade M. Chumney (Belmont University)

Taxing and Regulating College and University Endowment Income: The Literature’s Perspective
Mark Cowan (Boise State)

Tax Shelter Dilemma: The Impact of Reportable Transactions
Cherie Hennig (Florida International University), Donald Samuelson (Colorado State University), and Blaise Sonnier (Florida International University)

Wall Street versus Private Equity Firms: The Taxation of Carried Interest
Nancy B. Nichols (James Madison University) and William VanDenburgh (James Madison University)