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Federal Taxation

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dc.contributor.author Phelan, Marilyn E.
dc.date.accessioned 2010-02-26T20:41:36Z
dc.date.available 2010-02-26T20:41:36Z
dc.date.issued 1991
dc.identifier.citation 22 Tex. Tech L. Rev. 613 en_US
dc.identifier.uri http://hdl.handle.net/10601/53
dc.description.abstract The Fifth Circuit issued opinions in twenty-eight cases involving federal taxation issues during the current survey period. Most of the cases decided tax procedure issues; seven of the cases, however, involved tax evasion. One unprecedented ruling has provided shareholders a bailout potential through the exchange of stock of a subsidiary for stock in the parent. Three equally innovative and somewhat questionable decisions granted savings and loan associations substantial tax benefits. en_US
dc.language.iso en_US en_US
dc.publisher Texas Tech Law Review
dc.relation.uri http://heinonline.org/HOL/Page?handle=hein.journals/text22&collection=journals&id=627&men_hide=false&men_tab=citnav
dc.relation.uri https://a.next.westlaw.com/Document/I415e12714a4311dba16d88fb847e95e5/View/FullText.html
dc.subject Federal taxation en_US
dc.subject Tax procedure en_US
dc.subject Tax evasion en_US
dc.subject Shareholder en_US
dc.subject Stock en_US
dc.subject Savings and loan association en_US
dc.title Federal Taxation en_US
dc.type Article en_US


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