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Federal Taxation, Steven C. Evans
Federal Taxation, Steven C. Evans
Mercer Law Review
The federal tax cases decided by the Eleventh Circuit during 1990 were surprising in several respects. First, the number of procedural tax cases decided by the Eleventh Circuit was surprisingly low when compared to the number of procedural cases decided in previous years. Second, and more importantly, cases decided under the Employment Retirement Income Security Act of 1974 ("ERISA") constituted the vast majority of substantive tax cases decided by the Eleventh Circuit.during 1990. This trend is evidence of the increasing amount of litigation under ERISA and the importance of ERISA to the tax practitioner.