The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 64, No. 3 (Spring 2011):

• Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC), Circular Cash Flows and the Federal Income Tax, 64 Tax Law. 535 (2011)
• Charles I. Kingson (NYU), Risk, Ownership, Equity: 2011 Erwin N. Griswold Lecture, 64 Tax Law. 635 (2011)
• Mark Leeds (Greenberg Traurig, New York), A Riff on Cliff: Calloway and Anschutz Expand Tax Ownership Authorities from Debt to Equities, 64 Tax Law. 657 (2011)
• Anisa Afshar (J.D. 2012, Georgetown), Comment, The Statute of Limitations for the TEFRA Partnership Proceedings: The Interplay Between Section 6229 and Section 6501, 64 Tax Law. 701 (2011)
• Megan Newman (J.D. 2012, Georgetown), Comment, The Low-Income Tax Gap: The Hybrid Nature of the Earned Income Tax Credit Leads to Its Exclusion from Due Process Protection, 64 Tax Law. 719 (2011)
• Danielle Gill (J.D. 2012, Georgetown), Note, Something Rotten in the Netherlands: The Case of X and Passenheim-van Schoot and the Demise of EU Taxpayer Rights Under the EU Treaty, 64 Tax Law. 747 (2011)
• Shannon Tucker (J.D. 2012, Georgetown), Note, Recognizing Roth IRAs as S Corporation Shareholders: A Critique of Taproot v. Commissioner, 64 Tax Law. 765 (2011)