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Tax Lawyer, Vol. 55, No. 3 THE ACCELERATED & UNECONOMIC BEARING OF TAX BURDENS 819 819 2001 TANNENWALD WRITING COMPETITION THE ACCELERATED AND UNECONOMIC BEARING OF TAX BURDENS BY MUTUAL FUND SHAREHOLDERS Shawn P. Travis* [Editors’ Note: The Tannenwald Writing Competition is sponsored by The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and by The American College of Tax Counsel. Mr. Travis’s paper was awarded first prize in the 2001 competition.] I. INTRODUCTION Mutual...

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