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Show Results For
- All HBS Web
(856)
- People (3)
- News (217)
- Research (390)
- Events (4)
- Multimedia (28)
- Faculty Publications (297)
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- February 1988 (Revised November 1988)
- Teaching Note
James vs. United States, Teaching Note
By: Henry B. Reiling
Teaching Note for (9-284-073). View Details
- September 1984 (Revised July 2005)
- Case
Higgins v. Commissioner
By: Henry B. Reiling
Discusses the issue of whether an activity is a trade or business. The Court held that the taxpayer's very substantial stock and bond portfolio management activities were not a trade or business, whereas the taxpayer's real estate activities did constitute a trade or... View Details
Reiling, Henry B. "Higgins v. Commissioner." Harvard Business School Case 285-008, September 1984. (Revised July 2005.)
- June 1984 (Revised July 2005)
- Case
Commissioner v. Duberstein
By: Henry B. Reiling
In two cases consolidated for decision, the Court articulates the tests to be used when deciding whether an item is income or a gift and therefore, not income. Both cases are colorful. The first involves the unsolicited receipt of a Cadillac. The second involves... View Details
Reiling, Henry B. "Commissioner v. Duberstein." Harvard Business School Case 284-074, June 1984. (Revised July 2005.)
- March 1984 (Revised October 2005)
- Case
James vs. United States
By: Henry B. Reiling
The U.S. Supreme Court reconsiders two basically inconsistent prior Supreme Court decisions, overrules one and states that illegally acquired income must be reported. View Details
Keywords: Courts and Trials; Crime and Corruption; Judgments; Taxation; Public Administration Industry; United States
Reiling, Henry B. "James vs. United States." Harvard Business School Case 284-073, March 1984. (Revised October 2005.)
- April 1984 (Revised January 1988)
- Case
United States vs. Lewis
By: Henry B. Reiling
Reiling, Henry B. "United States vs. Lewis." Harvard Business School Case 284-072, April 1984. (Revised January 1988.)
- January 1984 (Revised March 1990)
- Case
Elliotts, Inc. vs. Commissioner
By: Henry B. Reiling
Keywords: Courts and Trials
Reiling, Henry B. "Elliotts, Inc. vs. Commissioner." Harvard Business School Case 284-025, January 1984. (Revised March 1990.)
- July 1982 (Revised August 2006)
- Background Note
Tax Factors in Business Combinations
By: Henry B. Reiling
Discusses the theory and rules governing the taxation of business combinations (mergers and acquisitions). Related information from state corporate law, federal securities law, accounting, and finance is also provided. A rewritten version of an earlier note. View Details
Reiling, Henry B. "Tax Factors in Business Combinations." Harvard Business School Background Note 283-015, July 1982. (Revised August 2006.)
- Spring 1970
- Article
EPS Growth from Financial Packaging: An Accounting Incentive in Acquisitions
By: Henry B. Reiling
Reiling, Henry B. "EPS Growth from Financial Packaging: An Accounting Incentive in Acquisitions." Special Edition St. John's Law Review (Spring 1970).
- January 1998
- Case
Meinhard v. Salmon: Court of Appeals of New York (1928)
By: Henry B. Reiling
Meinhard and Salmon were joint venturers who had a 20-year lease on the Hotel Bristol in New York City. Salmon was the managing party. Four months before the lease was to end, the owner approached Salmon and offered to lease all the property, of which the Bristol was... View Details
Keywords: Lawsuits and Litigation; Joint Ventures; Partners and Partnerships; Decisions; Asset Pricing; Leasing; New York (city, NY)
Reiling, Henry B. "Meinhard v. Salmon: Court of Appeals of New York (1928)." Harvard Business School Case 298-079, January 1998.
- November 1991 (Revised February 1993)
- Case
Shall We Soak the Rich?
By: Henry B. Reiling
Keywords: Taxation
Reiling, Henry B. "Shall We Soak the Rich?" Harvard Business School Case 292-078, November 1991. (Revised February 1993.)
- March 1988
- Teaching Note
Morrissey vs. Commissioner, Teaching Note
By: Henry B. Reiling
Keywords: Lawsuits and Litigation
- December 1984 (Revised July 2005)
- Case
Burnet vs. Logan
By: Henry B. Reiling
The taxpayer sold mining company stocks and was to be paid royalty as ore was extracted from the corporation's mine. Because the factual issues of whether ore would be extracted and, if so, how much and when were so indeterminate, the court held that the contract right... View Details
Reiling, Henry B. "Burnet vs. Logan." Harvard Business School Case 285-086, December 1984. (Revised July 2005.)
- December 1984 (Revised May 1990)
- Case
Tank Truck Rentals, Inc. vs. Commissioner
By: Henry B. Reiling
Keywords: Transportation Industry
Reiling, Henry B. "Tank Truck Rentals, Inc. vs. Commissioner." Harvard Business School Case 285-084, December 1984. (Revised May 1990.)
- October 1983 (Revised November 1983)
- Case
Hermes, Inc.
By: Henry B. Reiling
Reiling, Henry B. "Hermes, Inc." Harvard Business School Case 284-033, October 1983. (Revised November 1983.)
- March 1983 (Revised April 1988)
- Teaching Note
Norman Machinery Products, Inc. (C), Teaching Note
By: Henry B. Reiling
Teaching Note for (9-277-029). View Details
- March 1983 (Revised December 1988)
- Teaching Note
Norman Machinery Products, Inc. (B), Teaching Note
By: Henry B. Reiling
- February 1982 (Revised December 1991)
- Teaching Note
Quabbin Cablevision Co., Teaching Note
By: Henry B. Reiling
Teaching Note for (9-282-003). View Details
- December 1977 (Revised December 1993)
- Case
Tax Impropriety: Extra-Judicial Sanctions
By: Henry B. Reiling
Reiling, Henry B. "Tax Impropriety: Extra-Judicial Sanctions." Harvard Business School Case 278-104, December 1977. (Revised December 1993.)