Section of Taxation Publications
  VOL. 57
NO. 3
SPRING 2004

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ARTICLESSection Members Only
The Role of Federalism in Administering a National System of Taxation
Robert T. Danforth
 
Full Article
Some Things That Multilateral Tax Treaties Might Usefully Do
Richard L. Reinhold
 
Full Article
Twelfth Annual Griswold Lecture Before The American College of Tax Counsel: " Expert Testimony on the Law"
Bernard Wolfman
 
Full Article
REPORT
ABA Section of Taxation: Report of the Task Force on Judicial Deference
 
 
NOTES
Are Tax Shelter Clients' Identities Protected by Section 7525 Privilege or Left Out in the Cold? United States v. BDO Seidman
Angela Ahern
 
 
Full Article
What Is Reasonable Compensation for Deduction Purposes? Two Tests Exist But Neither Paints a Clear Picture, as Evidenced in Devine Bros. v. Commissioner
Jason L. Behrens

 
Full Article
Deference to Revenue Rulings Seemingly Inconsistent with Treasury Regulations: Aeroquip-Vickers, Inc. v. Commissioner
Juhong Cha

 
Full Article
Fishing for Regulations: The Tax Court Makes its Own Income Sourcing Rules: Francisco v. Commissioner
William F. Ferreira

 
Full Article
The New Gray Area for the "Blue Book" After Robinson v. Commissioner: Twelve Factors to Keep in Mind When Using The Blue Book as a Tool of Statutory Interpretation
Travis M. Seegmiller
 
Full Article
Are Attorneys' Fees Income to the Taxpayer? The Inequitable and Inconsistent Result of the Ninth Circuit's State Attorney Lien Law Approach: Banaitis v. Commissioner
Chris Staton Spicer

 
Full Article
Section members may also view this issue of The Tax Lawyer in its entirety.

 

Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

 

If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, both quarterly publications, when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.