ABA Section of Taxation: The Tax Lawyer

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Section of Taxation Publications

		VOL. 59 NO. 1 FALL 2005 Back to TTL Home Page

ARTICLES	Section Members Only
LIFO Recapture on C-to-S Conversions: Filling the Gaps and Ameliorating the Deficiencies of Section 1363(d) David W. LaRue, Ph.D.	Full Article
Underwater Assets and Insolvent Corporations: Reflections on Treasury’s Recently Proposed Regulations and Related Matters Jerred G. Blanchard, Jr. Kenneth L. Hooker Gary R. Vogel	Full Article
Judicial Application of Issue Preclusion in Tax Litigation: Illusion or Illumination? Gover Hartt, III Jonathan L. Blacker	Full Article
Defying Expectations: Assessing the Surprising Resilience of State Death Taxes Robert Yablon	Full Article
NOTES Sincerity & Credibility: The True Concerns in Assessing Willfulness – An Analysis and Criticism of United States v. Pensyl Donald E. Field	Full Article
The Narrowed Reasonable Cause Standard in Section 6651(a)(2): Estate of Hartsell v. Commissioner Mark Roche	Full Article
Altering the Alter Ego Doctrine: Misapplication and Gender Issues in Spotts v.United States Pamela R. Shisler	Full Article
Section members may also view this issue of The Tax Lawyer in its entirety.

Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

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