Section of Taxation Publications
  VOL. 59
NO. 2

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ARTICLESSection Members Only

Income Tax Claims in the Year of Bankruptcy:
A Congressionally Created Quagmire

Gregory L. Germain

Full Article
Equipment Fee Clauses in U.S. Tax Treaties:
The Unmolded Progeny of Madame Tussaud?

Wright Schickli
Full Article
Tax Controversy Overburdened:
A Critique of Heightened Standards of Proof

John Gamino
Full Article
When Do Tax Deficiencies Actually Accrue?
Resolving the Recent Circuit Split over the Accumulated Earnings Tax

Kamran Idrees
Full Article

Reform but Preserve the Federal Tax Deduction for Charitable
Contributions of Historic Facade Easements

Jennifer Anne Rikoski

Full Article
DiGiacomo v. Teamsters Pension Trust Fund of Philadelphia and Vicinity:
Why and How the Supreme Court Should Resolve the Circuit
Split Over Pre-ERISA Breaks in Service

Stephen A. LaGarde
  Full Article

An Employer's Insurable Interest in Rank and File Employees:
Tillman v. Camelot Music, Inc.

Andrea A. Trujillo


Full Article
All Hands on Deck:
Rescuing the Revenue Rule form the Supreme Court's Decision in Pasquantino

Brian Wallach

Full Article
Section members may also view this issue of The Tax Lawyer in its entirety .


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


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