The issue was whether JCLC held Jackson Creek tot sale in the ordinary course of its business.
Was JCLC engaged in a trade or business, and if so, what business?
Was JCLC holding the property primarily for sale in that business?
Were the sales contemplated by JCLC ordinary in the course of that business?
The court observed that although JCLC was aware of Triview's development obligations, JCLC was organized with the intent to hold the Jackson Creek property for investment and appreciation in value, a significant factor.
The Service argued that Triview's improvements occurred under the direction of JCLC and related entities.
Gault was the second Editor-in-Chief of the JCLC, replacing James W.
Here in Illinois, this idea first surfaced in an article written by Bernard Weisberg, then a corporate lawyer and general counsel to the ACLU, in a 1961 symposium in--where else--the JCLC.
In 2005, a new champion was born to carry the torch and again the JCLC was the first to publish his work.
Those who are writing for the Centennial issue, several of whom have already published in the JCLC, will be joining this illustrious cast of characters.
Kennedy and Nicholas Katzenbach, published in the JCLC.
The JCLC has always had a special fondness for publishing articles of Northwestern's law faculty and has helped to launch or solidify the academic careers of many of Northwestern's law faculty over the years, some of whom stayed at the law school, and others who left to produce their scholarship elsewhere.