The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 65, No. 1 (Fall 2011):

• In Memoriam: Stuart M. Lewis, 65 Tax Law. 1 (2011)
• Reuven S. Avi-Yonah (Michigan) & Amir C. Chenchinski (Ernst & Young, Israel), The Case for Dividend Deduction, 65 Tax Law. 3 (2011)
• Hendrik Jacobsen (Baden-Württemberg Cooperative State University, Germany), The Taxation of Partnership Terminations in the U.S., the U.K., and Germany—Same Issues, Different Solutions, 65 Tax Law. 15 (2011)
• Rodney P. Mock & Jeffrey Tolin (both of California Polytechnic State University, Orfalea College of Business), I Should Have Been a Rockstar: Deconstructing Section 1221(a)(3), 65 Tax Law. 47 (2011)
• Orly Sulami (SMU), Good News in a Bad Economy: Service Acquiesces on Pro-Taxpayer Application of Passive Activity Loss Rules to Limited Liability Companies, 65 Tax Law. 81 (2011)
• Elaine Ellis (J.D. 2012, Georgetown), Comment, The Cost of Freedom: Tax Treatment of Post-Exoneration Compensation Awards, 65 Tax Law. 119 (2011)
• T. Max O’Neill (J.D. 2012, Georgetown), Note, Good Luck at Sea: How the Anschutz Co. v. Commissioner Transaction Has No Safe Harbor, 65 Tax Law. 137 (2011)
• Ryan McCarthy (J.D. 2012, Georgetown), Note, United States v. Deloitte: The Proper Judicial Approach to Work Product in Light of Broadening Regulatory Requirements Including Schedule UTP, 65 Tax Law. 153 (2011)
• Chelsea Hunt Overhuls (J.D. 2012, Georgetown), Note, West Covina Motors, Inc. v. Commissioner: The Limits of Section 1060’s Fair Market Value Limitations, 65 Tax Law. 167 (2011)