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PROLOGUE viiTax Lawyer, Vol. 60, No. 4PrEFACE The ABA Section of Taxation is pleased to introduce the first issue of The Tax Lawyer—The State and Local Tax Edition (the SALTE). The SALTE features legal scholarship devoted to state and local taxation. The purpose of this Preface is to explain the new edition and how it came to be. Each summer, the SALTE will be published as one of the four issues of The Tax Lawyer (TTL). As in the past, this edition of TTL will provide scholarly and cuttiin edge...