Vol. 12

1990

 

 

 

ISSUE 1:

Cite as 12 W. NEW ENG. L. REV. _____ (1990).

COMMENTARY

OUTER CONTINENTAL SHELF OIL AND GAS DEVELOPMENT DURING THE REAGAN ADMINISTRATION--PART I
G. Kevin Jones  1

COMMENT

TAX LAW—AVAILABILITY OF THE INVESTMENT TAX CREDIT TO NONCORPORATE LESSORS UNDER THE SHORT-TERM LEASE TEST OF I.R.C. SECTION 46(e)(3)(B) AFTER MCNAMARA v. COMMISSIONER AND CONNOR v. COMMISSIONER
Gail M. Corbett  75
 

NOTES

CRIMINAL LAW—PRETEXTUAL ARRESTS AND ALTERNATIVES TO THE OBJECTIVE TEST
Robert D. Snook  105

DISCRIMINATION LAW—IMPERMISSIBLE USE OF THE BUSINESS NECESSITY DEFENSE AND THE BONA FIDE OCCUPATIONAL QUALIFICATION
Jean Fielding  135


ISSUE 2:

Cite as 12 W. NEW ENG. L. REV. _____ (1990).

ARTICLE

RISK ALLOCATION FOR COMPUTER SYSTEM SECURITY BREACHES: POTENTIAL LIABILITY FOR PROVIDERS OF COMPUTER SERVICES
Cheryl S. Massingale and A. Faye Borthick  167

NOTES AND COMMENTS 

TAX LAW—I.R.C. SECTION 2032A SPECIAL USE VALUATION: ESTATE OF THOMPSON v COMMISSIONER, 864 F.2D 1128 (4th Cir. 1989) 
Carol M. Currie  195

FEDERAL COURTS—CERTIFICATION BEFORE FACIAL INVALIDATION: A RETURN TO FEDERALISM
Beth A. Hardy  217

CRIMINAL PROCEDURE—FEDERAL RULE OF CRIMINAL PROCEDURE 6(e): CRIMINAL OR CIVIL CONTEMPT FOR VIOLATIONS OF GRAND JURY SECRECY?
Janice S. Peterson  245

INDEX