Douglas K. Chapman

affiliation not provided to SSRN

SCHOLARLY PAPERS

1

DOWNLOADS

24

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (1)

1.

Below Market Loans: From Abuse to Misuse - A Sports Illustration

Case Western Reserve Law Review, Vol. 37, No. 3, 1986-87
Number of pages: 32 Posted: 02 May 2010
Phillip J. Closius and Douglas K. Chapman
University of Baltimore School of Law and affiliation not provided to SSRN
Downloads 24 (541,080)

Abstract:

Loading...

below market loans, tax avoidance, transfer of wealth, Supreme Court, Dickman v. Commissioner, federal gift tax, U.S. Congress, demand loans, salary substitute, professional sports industry, tax neutrality, income tax