Title
*1a--Cov
By
PageMaker 7.0
Description
COURT PROCEDURE AND PRACTICE 1075 Tax Lawyer, Vol. 55, No. 4 COURT PROCEDURE AND PRACTICE SUBMITTED BY THE COMMITTEE ON COURT PROCEDURE AND PRACTICE: ROBERT T. DUFFY, COMMITTEE CHAIR; ALLEN D. MADISON, SUBCOMMITTEE CHAIR ON CURRENT DEVELOPMENTS* Regulations Relief from Joint Liability Proposed Regulation section 1.6015, 66 F.R. 3888-3903 (2001), adopts the knowledge requirement established in Cheshire v. Commissioner, 115 T.C. 183 (2000), and Wiskell v. Commissioner, 215 F.3d 1335 (9th Cir. 2000...

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