Considers legislation to eliminate tax exemptions for deferred income and reserves for estimated expenses.

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Americans choose from a dizzying array of schools, loosely categorized as "public" and "private." How did these distinctions emerge, and what do they tell us about the relationship in the United States between public authority and private enterprise? Challenged by the rise of Catholic and other parochial schools in the nineteenth century, states sought to protect the public school monopoly through regulation. Ultimately, however, Robert N. Gross shows how the public policies that resulted produced a stable educational marketplace, where choice flourished.