2011 Review of Income Taxation

Date

2011

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

The July 1, 2010 to June 30, 2011 review period for the Fifth Circuit produced four cases concerning federal income taxation.

Description

Keywords

Income taxation, Terrell v. Commissioner, Consumer's Credit Protection Act, Restrictions on garnishment inapplicable to tax debt, United States v. Clayton, Overstatement of bias as triggering six-year statute of limitations, Burks v. United States, Taxation of government payments, AT&T, Inc. v. United States, Deduction for conservation easement, Whitehouse Hotel, L.P. v. Commissioner

Citation

William D. Elliott, 2011 Review of Income Taxation, 44 Tex. Tech L. Rev. 717 (2011-2012)