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Recovery Of Interest On A Tax Underpayment Caused By A Tax Advisor's Negligence, Jacob L. Todres
Recovery Of Interest On A Tax Underpayment Caused By A Tax Advisor's Negligence, Jacob L. Todres
Jacob L. Todres
OUTLINE/ABSTRACT
Page
Part I 2 INTRODUCTION
Part II 4 RECOVERABILITY OF INTEREST ON A TAX UNDERPAYMENT —THREE VIEWS
Presentation and explanation of the traditional, majority view, allowing the recovery of such interest; the minority view, prohibiting the recovery of such interest; and the modern, intermediate view, permitting the recovery of such interest only when the plaintiff paid more interest than the interest earned by the use of the tax underpayment.
Part III 20 THE DEVELOPMENT AND STATUS OF THE THREE VIEWS
History of the development of each of the views leading to a tally of the states currently following each …