The Capital Account is about partnerships – business partnerships (including LLCs) and tax partnerships. It features news and views on developments in law and law practice related to partnerships. I intend to use this blog to push myself to think more deeply about the issues raised in cases, rulings, regulations, articles, and other blogs. In the ideal, it will help others to do the same. And maybe, just maybe, if only for an instant, it will be worthy of its title. That would be capital indeed!

My name is Christopher McLoon. I am the author/editor of this blog. I practice law at Cozen O’Connor in Philadelphia.