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December 21, 2022 Section News & Announcements

The Tax Lawyer—Fall 2022 Issue Available Now

The Fall 2022 issue of The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is available now. The Tax Lawyer is published quarterly as a service to members of the Tax Section.

Fall 2022 Issue (Click here to view the complete issue.)

Articles

Karen C. Burke, Bristol-Myers’ Disappearing Gain

Monica Gianni, Supervisory Approval of Penalties: The Opening of a Graev Pandora’s Box

Michael Hatfield and Michelle Kwon, A Study of Tax Lawyers Discussing Duties

Amy Spivey and Manoj Viswanathan, Practical Considerations in Starting and Operating an Academic Low-Income Tax Clinic

State and Local Tax

Eric Smith, A Requiem for the Physical Presence Rule: Deconstructing and Refuting South Dakota v. Wayfair, Inc.