Research refresher summer associates   ma-tax
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  • Research has a beginning and an end -> if you found several (3-5) controlling authorities that agree with each other as to the legal issue at hand, and they are recent enough in time not to give you pause (within the last 30yrs for a highest court/highest controlling authority Legal research can be cyclical Don’t reinvent the wheel Secondary sources as structured finding tools (indexes, catalogs) Secondary sources as legal scholarship Define Secondary Sources

Research refresher summer associates   ma-tax Research refresher summer associates ma-tax Presentation Transcript

  • Summer Employment Research Refresher M&A (deals) Bonds Corporate Taxation Spring 2010 Dana Neacsu [email_address]
  • How to Research an Unfamiliar Legal Issue?
    • Ask Questions
    • Read the Directions
    • Use Secondary Sources
      • Finding aids
        • indexes
      • Research aids
        • Guides, dictionaries
      • Practitioners’ tools
        • Practice Materials
        • deskbooks, manuals, CLE materials
      • Legal scholarship
      • treatises, encyclopedias, ALR, law reviews, restatements, etc.
    • Talk to an Expert; Use Librarians
    • Create a Research Plan
  • Overview
    • Research Strategy
      • Framing your Inquiry (think in legal and non-legal terms)
      • Research as a Cyclical Process
  • Framing your inquiry
    • What information do you know?
    • What information do you need to know?
    • Case law or statutory law?
    • Are you ready to start researching cases/statutes, or do you need to learn more about the topic first?
  • M&A (Deals) Legal and Non Legal Research
    • What information do you know?
    • What information do you need to know?
  • M&A – Deals
    • Preparing for a deal
      • Non legal research
      • Legal research (filings: SEC , EDGAR, BLOOMBERG )
    • Closing a deal
      • Checklist form ( BLOOMBERG )
  • Using Non-legal Databases (from CU Business Library)
    • From
    • Choose databases
      • Type “the”
        • Choose http:// /
      • Type Thomson
        • Choose thomson One banker
  • Bloomberg –The Comprehensive Research Tool for Corporate Research
    • Preparing for a Deal
      • Company Information Tab
      • Deal Maker Tab
      • Practice Area Tab
    • Closing a Deal
      • Deal Maker Tab: Checklist form
  • Bonds Research
    • How can one find information on municipal bonds: the amounts, the terms, the dates, the purchasers and where the proceeds went?
      • How can one learn if these are tax-exempt bonds?
      • What if we know who issued them, under what act, and what organization is in charge of administering them?
    • Bloomberg terminals MUNI tabs
      • (CU Business library)
  • Using Treatises (Corporate Taxation)
    • What are the tax implications of a change in the filing status of a corporation from a C Corporation to an S Corporation?
      • What is a corporation C/S?
      • What are the tax filing forms for each?
  • Lexis Corporate/Taxation Tabs Westlaw –Directory (WestlawNext)
    • Lexis :
    • Corporate: Corporate Attorney's Practice Guide (natural language or Boolean: “corporation /3 C /10 filing”)
    • Taxation: Federal Tax Practice and Procedure (natural language or Boolean: “filing forms /10 corporation /3 C or S”)
    • Westlaw :
    • Taxation: Keatinge and Conaway on Choice of Business Entity
  • Using Specialized Databases (taxation RIA)
    • How to avoid double taxation for corporation S?
      • Go to Pegasus
      • Choose RIA checkpoint
      • Type double taxation corporation S
      • Choose among answers
  • The Legal Research Process
    • Two-prong research process
      • Research plan (Secondary Sources –outlined above)
      • Research log (do not simply rely on the W/L/B research history; create your own log)
  • Sample Log * *see “Managing a Research Assignment” by M. Whisner. Perspectives: Teaching Legal Research & Writing (Fall 2000). ?? 7/15 memo re compensation for em. dom. taking of a leasehold Jane Hansen 7/7 7/7 research 7/6 7/7 Fein med mal case — find Pa. statute of lim; copy w/ annotations David Marks 7/6 7/9 research 7/6-7, write 7/8 7/10 Ferguson case — prepare memo on prescriptive easement Q . Anne McDonald 7/2 Done When will I work on it? Due Project Supervisor Date Assigned
  • Plan Your Time
    • If you use a handheld or PDA for your to-do lists and calendar, see JurisPDA,, a site with PDA tips for law students and lawyers.
    • Ferguson memo must be done!
    • p.m.
    • observe deposition w/ Jack
    • draft Ferguson memo
    • a.m.
    • more research at lib.?
    • lunch w/ Liz M.
    • Give David Pa. S/L info
    • a.m.
    • meet w/ Pete H.
    • p.m.
    • go to lib. to research
    Fri.7/10 Thur.7/9 Wed.7/8 Tues. 7/7 Mon. 7/6
  • Start a Research Log (Journal)
    • When you finalized your research plan
    • Start recording the entire process of your research
      • Every resource
      • Every search term
      • Every search strategy
    See annotations Use topic & key#s to find 1º sources Conflict of Laws; Choice of law contracts NY Jur 2d Search Strategy Search Terms Resource
  • Before You Leave for the Summer
    • Talk with a librarian
    • Try to do some background reading
    • Review selected print sources
      • If practicing out of state, look at a source like:
      • Searching the Law: The States by F. Doyle (3 rd fl. ref. KF1.D69 2003)
  • Have a Wonderful Summer! Summer Reference Desk Hours Monday-Friday 10am-5pm