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Federal Taxation

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dc.contributor.author Phelan, Marilyn E.
dc.date.accessioned 2010-02-26T20:55:28Z
dc.date.available 2010-02-26T20:55:28Z
dc.date.issued 1988
dc.identifier.citation 19 Tex. Tech L. Rev. 661 (1988) en_US
dc.identifier.uri http://hdl.handle.net/10601/56
dc.description.abstract The Fifth Circuit issued decisions in twenty-seven cases involving federal taxation issues during the current survey period. Most of the cases involved tax procedure; few covered any unprecedented issues. Some of the tax protestor cases were unique in that the same taxpayers reappeared to echo their same specious deliberations. One tragic taxpayer appeared before the Fifth Circuit for the fourth time seeking redress from the alleged harsh investigative tactics of the IRS. The Fifth Circuit continued its tradition of applying a strict interpretation of the Code and regulations. en_US
dc.language.iso en_US en_US
dc.relation.uri http://heinonline.org/HOL/Page?handle=hein.journals/text19&collection=journals&id=675&men_hide=false&men_tab=citnav
dc.relation.uri https://a.next.westlaw.com/Document/I3aa2be914a4311dba16d88fb847e95e5/View/FullText.html
dc.subject tax procedure en_US
dc.subject tax protester en_US
dc.subject IRS investigative tactics en_US
dc.subject strict construction en_US
dc.title Federal Taxation en_US
dc.type Article en_US


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