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Vol. 60, No. 3 - Spring 2007


Erwin N. Griswold Lecture

2006 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Now That You’ve Caught the Bus, What Are You Going to Do with It? Observations From the Frontlines, the Sidelines, and Between the Lines, So to Speak

First, let’s start with the adult attention deficit disorder version: 1. The tax shelter war is over. The government won. 2. There is no one-size-fits-all solution to abusive tax shelters of the future or tax avoidance concerns. 3. Tax avoidance is not inherently evil. ...