ACCOUNTING 351 (Business Law II)
Spring 2012
Professor Sheldon D. Pollack
Department of Accounting &MIS
University of Delaware
(302) 831-1803
Class Materials:
syllabus: version 1 (with pagination for 2-volume paperback text)
version 2 (with pagination for 1-volume hardback text)
extra reading: Casebook (select cases for class readings)
listen to lectures: Business Law II on UD Capture
Case Assignments: Section 10
Handouts:
Forum Selection Clause and Res Ipsa Loquitur:
Agency Law and Employee–Independent Contractor Issues:
definitions in Restatement (2nd) of Agency
IRS Form SS-8 (worker classification)
IRS Form 2848 (power of attorney)
UD Library card (limited power of attorney)
IRS Schedule C to Form 1040 (instructions)
tax issues: employee vs. independent contractor
salary vs. profits distribution: tax consequences (article in Forbes)
U.S. Cracks Down on Independent Contractors (article in NY Times)
Formation of Business Entities:
"Corporations are people, my friend" (Mitt Romney)
PA Fictitious Name Registration form
PA Certificate of Limited Partnership
Man sues PA over fictitious name (article)
franchising:
Burger King Franchisees sue BK (article from Wall St J'l)
Delaware Franchise Security Law
franchise for McDonalds & Dunkin' Donuts
franchise for Jake's Hamburgers
franchise for Rita's Water Ice
securities regulation:
definition of "security" under 15 USC §77(b)
EDGAR (SEC "Electronic Data Gathering And Retrieval" system)
guide to federal securities laws (from U. of Cincinnati College of Law)
insider trading at Galleon Fund (article in N.Y.Times)
Prospectus for PLX Technologies, Inc.
Securities Exchange Act of 1934
Securities Exchange Act of 1934: Section 10(b) and Rule 10b-5
SEC Form S-1 and prospectus of Google IPO
The Madoff Affair (video on PBS's "Frontline")
The Liquidator (video on "60 Minutes")
The Man Who Knew (video on "60 Minutes")
Environmental law:
Cleaning Air at Expense of Water (article in NYTimes)
Rulings Restrict Clean Water Act (article in NYTimes)
E.P.A. Seeks Stricter Rules to Curb Smog (article in NYTimes)
U.S. Environmental Protection Agency
Nonattainment areas re: Ambient Air Quality Standards (NAAQS)
National Priorities List (Superfund sites)
Coal Power & Pollution (video on CBS 60 Minutes)
Love Canal on Modern Marvels Engineering Disasters (video on History Channel)
CBS News Special Report on Earth Day April 22, 1970 (video with Walter Cronkite)
Tax Treatment of Environmental Expenses (article by Prof. Pollack)
Wills & Trusts:
Online Research tools:
Black's Law Dictionary (2nd ed.)
Constitution of the United States
Delaware Revised Uniform Partnership Act (1997)
Delaware Limited Partnership Act
Delaware General Corporation Law
Delaware Limited Liability Company Act
law school (NY Times article Nov. 19, 2011
Library of Congress Legislative Service (Thomas)
