2015 Federal Taxation
Date
2014
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Texas Tech Law Review
Abstract
The Fifth Circuit Federal Taxation reporting period was July 1, 2013, to June 30, 2014. During this period, the Fifth Circuit considered more cases involving federal taxation than it has in many prior years, but only seven cases were of interest for purposes of this Survey.
Description
Keywords
Federal taxation, Whitehouse Hotel L.P. v. Commissioner, Klamath Strategic Investment Fund, LLC ex. rel. St. Croix Ventures, LLC v. United States, Irvine v. United States, Kercher v. United States, Burnett Ranches, Ltd. v. United States, El Paso CGP v. United States, Trinity Industries, Inc. v. United States, Rodriguez v. Commissioner
Citation
William D. Elliott, 2015 Federal Taxation, 47 Tex. Tech. L. Rev. 619 (2014-2015)