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87 N.C. L. Rev. [i] (2008-2009)

handle is hein.journals/nclr87 and id is 1 raw text is: North Carolina Law Review VOLUME 87 DECEMBER 2008 NUMBER 1 CONTENTS ARTICLES THE SEC's GLOBAL ACCOUNTING VISION: A REALISTIC APPRAISAL OF A QUIXOTIC QUEST ................................................. Lawrence A. Cunningham 1 SOVEREIGNS AS SHAREHOLDERS ....................................... Paul Rose 83 PRIVACY AND FUNERAL PROTESTS ...................... Christina E. Wells 151 COMMENTS DISPUTED DEDUCTIONS: DELFINO AND THE FOURTH CIRCUIT'S PRUDENT ADOPTION OF THE RESTRICTIVE APPROACH TO TAX EVASION SENTENCING ...................................... Timothy J. Coley 234 OUT OF STEP: WHY PULLIAM V. SMITH SHOULD BE OVERRULED TO HOLD ALL NORTH CAROLINA PARENTS-GAY AND STRAIGHT-TO THE SAME CUSTODY STANDARD ...................................................... M . Blake Huffman 257 REEVALUATING PRIVACY AND DISABILITY LAWS IN THE WAKE OF THE VIRGINIA TECH TRAGEDY: CONSIDERATIONS FOR ADMINISTRATORS AND LAWMAKERS ........ Mary Fletcher Peha 305