Tax Lawyer, Vol. 53, No. 3 THE ROLE OF PRESCRIPTION 615 615 THE ROLE OF PRESCRIPTION IN THE INTERPRETIVE PROBLEM OF BASIS DETERMINATION Anthony P. Polito* [Editors’ Note. Every so often an apparently pedestrian tax case captures the hearts and minds of literate tax advance-sheet readers, some of whom enshrine it in tax journals like The Tax Lawyer, and perhaps later in treatises and case books. Owen v. United States, 34 F. Supp.2d 1071 (W.D. Tenn. 1999), is one of those cases.* * In the last...