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- Title
FIFTH CIRCUIT 2009-2010 REVIEW: TAXATION.
- Authors
Elliott, William D.
- Abstract
The article presents a review of court cases concerning federal taxation at the U.S. Court of Appeals for the Fifth Circuit during the survey period from July 1, 2009 up to June 30, 2010. It covers two cases concerning tax collection circumstances and another case focusing on partnership proceedings of Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). Moreover, details of the relevant facts and legal analyses given by the court against taxpayers are provided.
- Subjects
UNITED States; TAXATION; TAX collection; LAW reports, digests, etc.; LEGAL judgments; TAXPAYER compliance; UNITED States. Tax Equity &; Fiscal Responsibility Act of 1982; UNITED States. Court of Appeals (5th Circuit)
- Publication
Texas Tech Law Review, 2011, Vol 43, Issue 3, p1067
- ISSN
0564-6197
- Publication type
Article