Section of Taxation Publications
  VOL. 58
NO. 2
WINTER 2005

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ARTICLESSection Members Only
Deferential Review of Tax Court Decisions of Law: Promoting Expertise, Uniformity, and Impartiality
Andre L. Smith
 
Full Article
Privilege and the Work Product Doctrine in Tax Cases
Martin J. McMahon, Jr. and Ira B. Shepard
 
Full Article
Section 174 R&E Deduction Upon Statutory Stock Option Exercise
J. Anthony Coughlan
 
Full Article
Patronage-Sourced Income: An Expanding Universe
Clayton S. Reynolds
 
Full Article
Partnerships as an Alternative to Secured Loans
Robert H. Scarborough
 
Full Article
The Tax Regime for Individual Expatriates: Whom to Impress?
Andrew Walker
 
Full Article
NOTES
Tax Shelter Methodologies: The (Dis)Appearance of Relevant Facts in Walford v. Commissioner
Mark Brennan
 
 
Full Article
Missing the Balance:
Smith v. United States and the Misapplication of Section 2703

Robert O. Hadfield
 
Full Article
Mere Right to Designate a Beneficiary? The Value of Death Benefits to the Insured Beyond Asbestos Workers Local No. 23 Pension Fund v. United States
Tiffany A. Madigan
 
Full Article
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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

 

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