ARTICLE

SECTION 3 (A) (2) OF THE SECURITIES ACT AFTER DANIEL..………..Timothy Tomlinson

COMMENT AND NOTES

PENSION PLANS AND FEDERAL SECURITIES REGULATION: CHARACTERIZATION OF EMPLOYEE INTERESTS AS SECURITIES RESTRICTED IN INTERNATIONAL BROTHERHOOD OF TEAMSTERS V. DANIEL....………………………………....Weeun Wang

SYLVANIA AND ITS AFTERMATH—CONTINENTAL T.V., INC. V. GTE SYLVANIA, INC..... ……………………………………………………........…………………………..Joanne L. Horn

THE EFFECT OF THE PEELER REALTY LITIGATION ON IRC SECTION 311: PUTTING THE EXCEPTIONS IN THEIR PLACE—HINES V. UNITED STATES & PEELER REALTY CO. V. COMMISSIONER……………………….………………………….…Joseph H. Jones, Jr.

THE CORPORATE ATTORNEY-CLIENT PRIVILEGE: THE SUBJECT MATTER TEST V. THE CONTROL GROUP TEST: WILL REASONABLENESS PREVAIL?—UNITED STATES V. UPJOHN…………………………....................……………………………Anthony W. Norwood