Section of Taxation Publications
  VOL. 58
NO. 2

Back to TTL Home Page

ARTICLESSection Members Only
Deferential Review of Tax Court Decisions of Law: Promoting Expertise, Uniformity, and Impartiality
Andre L. Smith
Full Article
Privilege and the Work Product Doctrine in Tax Cases
Martin J. McMahon, Jr. and Ira B. Shepard
Full Article
Section 174 R&E Deduction Upon Statutory Stock Option Exercise
J. Anthony Coughlan
Full Article
Patronage-Sourced Income: An Expanding Universe
Clayton S. Reynolds
Full Article
Partnerships as an Alternative to Secured Loans
Robert H. Scarborough
Full Article
The Tax Regime for Individual Expatriates: Whom to Impress?
Andrew Walker
Full Article
Tax Shelter Methodologies: The (Dis)Appearance of Relevant Facts in Walford v. Commissioner
Mark Brennan
Full Article
Missing the Balance:
Smith v. United States and the Misapplication of Section 2703

Robert O. Hadfield
Full Article
Mere Right to Designate a Beneficiary? The Value of Death Benefits to the Insured Beyond Asbestos Workers Local No. 23 Pension Fund v. United States
Tiffany A. Madigan
Full Article
Section members may also view this issue of The Tax Lawyer in its entirety. This is a 1.2 MB file and could take several minutes to load on slower systems.


Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, both quarterly publications, when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.