Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown
University Law CenterIN MEMORIAM: JOHN S. NOLAN
Phillip L. Mann
IN MEMORIAM: THEODORE TANNEWALS, JR.
Martin D. Ginsburg
ARTICLES
Sorting Out the Tangle of Economic Substance
David P. Hariton
Importing Assets into Domestic Taxing
Jurisdiction: Learning from Canada
Keith E. Engel
Tax Issues Raised for Rural Electric
Cooperatives by the Advent the Non-Bypassable Charge
Clayton S. Reynolds
LECTURE
1999 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Dealing
with the Aggressive Corporate Tax Shelter Problem
James P. Holden
NOTES
Important Tax Decisions of 1998
In re Popa
Estate of Young v. Commissioner
Estate of McClatchy v. Commissioner
United States v. D’Agostino
FMR Corp. v. Commissioner
Norwest v. Commissioner
Estate of Newman v. Commissioner
PNC Bancorp v. Commissioner
Estate of Davis v. Commissioner
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