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Tax Evasion: To Convict or Collect? Can the Government Have It Both Ways Under the Expanded Definition of “With Respect to Stock” in Section 301 After Boulware v. United States?

In seeking to impose civil and criminal sanctions on a taxpayer who improperly diverted corporate funds without reporting any income, the government’s arguments in Boulware v. United States...

Hayley T.J. Tozeski

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