Federal Taxation

Date

1989

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Surveys recent cases decided by the Fifth Circuit in the area of federal taxation. The article summarizes several cases that dealt with unprecedented issues. The court upheld its strict interpretation of the Internal Revenue Code and held that an employee has a tort action against his employer for refusing to correct erroneous information reported on a W-2 form.

Description

Keywords

Federal taxation, IRS, Internal Revenue Service, Tort, Internal Revenue Code, Fifth circuit, W-2 form

Citation

20 Tex. Tech L. Rev. 459