Articles
Section 482 Allocations of Income to Stockholders for
Services Rendered to Closely-held Corporations
Thomas J. Delisi
Comments
United States v. Byrum — Retention of Control of
Voting Stock Placed in Irrevocable
Trust and Section 2036 (a)
K. Ronald Leeper
Utah's Future Municipalities — Incorporation
by Chance or Design?
Brent M. Stevenson
Kennecott Copper Corporation v. State Tax
Commission The Relief Provision
of the Uniform Division of Income for
Tax Purposes Act
Kent L. Walgren
Notes
"He That Hath Eyes to See, Let Him See" ; He That Is
Offended Let Him Look the Other Way —
Obscenity Law and Artistic Expression
Martin R. Gardner
A New Found Haliday: The Conversion of Intangible
Property — Re-examination of the Action of Troyer
and Tort of Conversion
Lawrence H. Hill
Constitutional Limitations Upon the Congressional
Power to Enact Copyright Legislation
Stephen G. Plichta
A Review of Recent Utah Supreme Court Decisions
Utah Law Review
Book Review
Books Received
Utah Law Review