Published by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center IN MEMORIAM: JOHN S. NOLAN Phillip L. Mann IN MEMORIAM: THEODORE TANNEWALS, JR. Martin D. Ginsburg ARTICLES Sorting Out the Tangle of Economic Substance David P. Hariton Importing Assets into Domestic Taxing Jurisdiction: Learning from Canada Keith E. Engel Tax Issues Raised for Rural Electric Cooperatives by the Advent the Non-Bypassable Charge Clayton S. Reynolds LECTURE 1999 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Dealing with the Aggressive Corporate Tax Shelter Problem James P. Holden NOTES Important Tax Decisions of 1998 In re Popa Estate of Young v. Commissioner Estate of McClatchy v. Commissioner United States v. D’Agostino FMR Corp. v. Commissioner Norwest v. Commissioner Estate of Newman v. Commissioner PNC Bancorp v. Commissioner Estate of Davis v. Commissioner
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