Taxation

Date

1984

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Survey of United States Court of Appeals for the Fifth Circuit from July 1, 1982 through June 30, 1983. During the survey period, the Fifth Circuit considered numerous federal tax cases dealing with various sections of the Internal Revenue Code (Code). Many of these decisions merely followed precedent; however, several contained significant holdings involving both substantive and procedural tax questions. This article will discuss those significant decisions.

Description

Keywords

Taxation, Internal Revenue Code, Interest deduction, Unrelated business income, IRS summons powers, Statute of limitations, Appellate sanctions, Survey, Fifth Circuit

Citation

15 Tex. Tech L. Rev. 293