“…There has been considerable discussion concerning the mechanism that operates in imines, although the pathway which has been supported by most workers has been the inversion mechanism 1, 3, 11–13. However, the interpretation of the experimental data have in some cases given conflicting results and so, Marullo and Wagener10 interpreted the isomerization of iminocarbonates on the basis of rotation, whereas Leibfritz and Kessler14 and Vögtle et al15 favored an inversion mechanism for this process. Also, Hall et al7 in their study of the isomerization of hexafluoroacetone N ‐phenylimine and its p ‐chloro, p ‐fluoro, p ‐methoxi, p ‐methyl, and p ‐nitro derivatives, concluded that “whether our series offers examples of isomerization by both rotation and lateral shifts is a difficult question.” Clearly, these difficulties are related to the fact that transition states are not amenable to experimental study and, therefore, mechanisms must be proposed on the basis of the interpretation of the substituent effects, e.g., dependence of rates or thermodynamic activation parameters on these substituents.…”