Abstract

http://ssrn.com/abstract=1474509
 


 



An SMLLC Conundrum: Disregarded for Federal Tax Purposes but Not in Federal Court


Carter G. Bishop


Suffolk University Law School

Daniel S. Kleinberger


William Mitchell College of Law

September 16, 2009

Journal of Business Entities, Vol. 12, No. 1, p. 4, January/February 2010
Suffolk University Law School Research Paper No. 09-42
William Mitchell Legal Studies Research Paper No. 121

Abstract:     
In Federal Court, the only member of a SMLLC may not represent the SMLLC unless that owner is also a lawyer. To do so exposes the SMLLC to dismissal as well as the owner to the unauthorized practice of law. The article explores the implications of these rules to small closely held LLCs.

Number of Pages in PDF File: 13

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Date posted: September 17, 2009 ; Last revised: March 24, 2010

Suggested Citation

Bishop, Carter G. and Kleinberger, Daniel S., An SMLLC Conundrum: Disregarded for Federal Tax Purposes but Not in Federal Court (September 16, 2009). Journal of Business Entities, Vol. 12, No. 1, p. 4, January/February 2010; Suffolk University Law School Research Paper No. 09-42; William Mitchell Legal Studies Research Paper No. 121. Available at SSRN: http://ssrn.com/abstract=1474509

Contact Information

Carter G. Bishop (Contact Author)
Suffolk University Law School ( email )
120 Tremont Street
Boston, MA 02108-4977
United States
617-573-8534 (Phone)

Daniel S. Kleinberger
William Mitchell College of Law ( email )
875 Summit Ave
St. Paul, MN 55105-3076
United States
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