Publications

1997
Dissertation

Dynamic Coordination and Creative Destruction--A Comparative Analysis of Incumbent Success and Failure in the Worldwide Hard Disk Drive Industry

By: Henry W. Chesbrough

May 2025
Case

The Future of the BBC: Public Ownership vs. Privatization

By: Henry McGee

With viewership of the British Broadcasting Company (BBC) in decline, the country’s Culture Minister must recommend a new funding model for the venerated public institution which will allow the broadcaster to succeed in an increasingly competitive media environment. View Details

Keywords: Television Entertainment; Cooperative Ownership; State Ownership; Privatization; Public Ownership; Competition; Business Model; Media and Broadcasting Industry; United Kingdom

January 1998
Background Note

Choice of Entity

By: Henry B. Reiling

October 1996
Background Note

Goodwill

By: Henry B. Reiling

Keywords: Nonprofit Organizations

November 1993
Case

George Halas: Estate Planning and the Chicago Bears

By: Henry B. Reiling

Keywords: Sports; Personal Finance; Sports Industry; Financial Services Industry; Chicago

March 1993
Case

Burgeron Pumps, Inc.

By: Henry B. Reiling

September 1992 (Revised September 2010)
Background Note

Executive Stock Options

By: Henry B. Reiling

After a brief comment on the practical problems associated with taxing options and the possible occasions on which taxation might occur, the note describes the current policy imbedded in the Internal Revenue Code and gives examples of this policy in operation. The... View Details

Keywords: Stock Options; Policy; Taxation; Executive Compensation; Employee Stock Ownership Plan

October 1992
Teaching Note

Randall D. Cecola TN

By: Henry B. Reiling

Teaching Note for (2-292-042). View Details

Keywords: Education Industry

June 1989
Teaching Note

Bonoma & Dolan (B), Teaching Note

By: Henry B. Reiling

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

Keywords: Lawsuits and Litigation; United States

Purchase

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

Keywords: Taxation; Courts and Trials; Investment Portfolio; Property; United States

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

Keywords: Law Enforcement; Decisions; Taxation

Purchase

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