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8 Hous. Bus. & Tax L.J. [i] (2007-2008)

handle is hein.journals/houbtalj8 and id is 1 raw text is: HOUSTON BUSINESS AND TAx LAw JOURNAL CONTENTS ELECTIVE TAXATION OF RISK-BASED FINANCIAL INSTRUMENTS: A PROPOSAL Sam uel D. Brunson ....................................... FORMULAICALLY DESCRIBING 21ST CENTURY SUPREME COURT TAX JURISPRUDENCE Andre L. Sm ith ........................................... 37 WINOKUR, LOSE, OR DRAW: ART COLLECTORS LOSE AN IMPORTANT TAX BREAK Sam uel G. W ieczorek ...................................... 90 EYES WIDE SHUT: THE AMBIGUOUS POLITICAL ACTIVITY PROHIBITION AND ITS EFFECTS ON 501(c)(3) ORGANIZATIONS Am elia Elacqua ........................................... 113 GOOD SPIRITS OR SOUR GRAPES?: REACHING A TAX COMPROMISE FOR DIRECT-TO-CONSUMER WINE SELLERS UNDER QUILL, THE 21ST AMENDMENT, AND THE DORMANT COMMERCE CLAUSE IN LIGHT OF GRANHOLM V. HEALD Ivy Brooke Erin Grey ..................................... 142 ARE MY RIGHTS IMPORTANT ENOUGH TO VINDICATE? THE TEXAS SUPREME COURT RE-EVALUATES NON- PARTY APPELLATE STANDING IN IN RE LUMBERMENS W illiam L i ................................................ 186 COPYRIGHT 2008 HOUSTON BUSINESS AND TAX LAW JOURNAL