Determining the Deductibility of Executive Compensation: Exacto Spring Corp. v. Commissioner
Gains and Losses Realized by Nonexempt Agricultural Cooperative on the Disposition of Stock in Three Corporations and Section 1231 Property Were Classified as Patronage Income: Farmland Industries, Inc. v. Commissioner
Sham Transaction Doctrine Applied to the Offshore Reinsurance Industry: United Parcel Service v. Commissioner
Disclaimer of Intestate's Estate Under Arkansas Law Cannot Prevent Attachment of Federal Tax Lien: Drye v. United States
The Availability of Lack of Liquidity Discounts for Transfers of Family Limited Partnership Interests: Kerr v. Commissioner
Should Financial Difficulties Constitute Reasonable Cause for Nonpayment of Employment Taxes? The Third Circuit's Robin Hood Response in: East Wind Industries, Inc. v. United States
Published bySection of Taxation, American Bar AssociationWith the Assistance ofGeorgetown University Law Center
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