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35 Cap. U. L. Rev. [i] (2006-2007)

handle is hein.journals/capulr35 and id is 1 raw text is: Capital University Law Review COPYRIGHT (0 2006 BY THE CAPITAL UNIVERSITY LAW REVIEW Volume 35 Fall 2006 Number 1 SYMPOSIUM ON TAX & BUSINESS PLANNING FOR FAMILY LIMITED PARTNERSHIPS Family Limited Partnership Formation: Dueling Dicta ........................................... I Mitchell M. Gans and Jonathan G. Blattmachr Super-Recognition and the Return-to-Sender Exception: The Federal Income Tax Problems of Liquidating the Family Limited Partnership ............. 15 Samuel A. Donaldson The Ebb and Flow of the Federal Tax Role of Fiduciary Duties in Family Limited Partnerships: From Byrum to Bongard ............................... 61 Carter G. Bishop ARTICLES Race, Class, and the Internal Revenue Code: A Class Based Analysis of A Black Critique of the Internal Revenue Code ................................ 119 Wilton Hyman Policing Ballot Access: Lessons from Nader's 2004 R un for President ........................................................................................ 163 Mark R. Brown COMMENTS Muzzling the Mouthless Speaker: The Reform Community's Prescription for Corporate Domination in State Issue Campaigns ....................................... 245 Charles T. McConville No Child Left Behind for the Teachers Left Behind: Returning Education to the Educators ................................................................. 281 Leah A. Rinfret