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Full-Text Articles in Law
When Helpers Hurt: Protecting Taxpayers From Preparers, Michelle Lyon Drumbl
When Helpers Hurt: Protecting Taxpayers From Preparers, Michelle Lyon Drumbl
Scholarly Articles
In this article, Drumbl explores return preparer regulation as a policy matter and questions what would be gained by applying Circular 230 to return preparers.
Five-Star Exclusion: Modern Silicon Valley Companies Are Pushing The Limits Of Section 119 By Providing Tax-Free Meals To Employees , Austin L. Lomax
Five-Star Exclusion: Modern Silicon Valley Companies Are Pushing The Limits Of Section 119 By Providing Tax-Free Meals To Employees , Austin L. Lomax
Washington and Lee Law Review
No abstract provided.
The United States Tax Court: An Historical Analysis (2d Ed. 2014), Harold Dubroff, Brant J. Hellwig
The United States Tax Court: An Historical Analysis (2d Ed. 2014), Harold Dubroff, Brant J. Hellwig
Books and Chapters
The second edition leaves largely intact the first four Parts of the original text, which provide a remarkably detailed history of the creation of Board of Tax Appeals through the congressional chartering of the United States Tax Court as a court of record established under article I of the Constitution. Part V is a new chapter devoted to the judicial consideration of the Tax Court’s constitutional status that culminated in the Supreme Court’s 1991 decision in Freytag v. Commissioner.
Whereas the original text addressed procedural matters following the discussion of the historical development of the Court, the second edition …