Federal Taxation

Date

1991

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Reviews the decisions of the fifth circuit involving federal taxation during the survey period. The cases dealt with procedure issues and tax evasion. The author found that the courts decisions were more favorable to taxpayers than in previous survey periods.

Description

Keywords

Tax evasion, Benefits, Stocks, Federal taxation, Fifth Circuit, Survey

Citation

22 Tex. Tech L. Rev. 613