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- Title
NEW ROADS TO THE SETTLEMENT OF TAX CONTROVERSIES: A CRITICAL COMMENT.
- Authors
SUTHERLAND, WILLIAM A.
- Abstract
The author comments on the several controversies related to the tax system in the U.S. As stated, the argument that the failure of the taxpayers to disclose the facts within their knowledge is the reason for delays in the settlement of tax cases by the U.S. Board of Tax Appeals, is wrong, and the right reason for the delay is the disagreement on facts or law. As stated, the overall improvement of the system must start within the U.S. Department of Treasury, and the U.S. Department of Justice.
- Subjects
UNITED States; TAXATION; TAX courts; UNITED States. Dept. of the Treasury; UNITED States. Dept. of Justice
- Publication
Law & Contemporary Problems, 1940, Vol 7, Issue 2, p359
- ISSN
0023-9186
- Publication type
Opinion
- DOI
10.2307/1189628