The Tax Lawyer, Fall 2004
ARTICLES Dethroning King Enterprises Jeffrey L. Kwall Kristina Maynard Lessinger, Peracchi, and the Emperor’s New Clothes: Covering a Section 357(c) Deficit with Invisible (or Nonexistent) Property Stuart Lazar REPORT Report on Reform of Federal Wealth Transfer Taxes Task Force on Federal Wealth Transfer Taxes NOTES Deductibility of Attorneys’ Fees and the Business of Being an Employee: Biehl v. Commissioner Matthew B. Dubeck Failing to Follow the Spirit of ERISA: Kolling v. American Power...