The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 65, No. 3 (Spring 2012):

• Harry L. Gutman (KPMG), The Role of the Tax Advisor in the Changing World of Global Tax Administration: The 2012 Erwin N. Griswold Lecture Before the American College of Tax Counsel, 65 Tax Law. 461 (2012)
• William C. Brown (Brown Winick, Des Moines), Judicial Expansion of the Future Interest Exception to the Gift Tax Annual Exclusion—Examination of the Legislative History and Policy Basis for the Future Interest Exception, 65 Tax Law. 477 (2012)
• Guillaume H. Goff (Member, Florida and Minnesota Bars) & Wright H. Schickli (Senior Director, International Tax, eBay), Playing the U.S. Audit Lottery: An Update for Foreign Taxpayers, 65 Tax Law. 511 (2012)
• Daniel Tinkelman (Hofstra), P.V. Viswanath (Pace) & Glen M. Vogel (Hofstra), Sub S Valuation: To Tax Effect, or Not to Tax Effect, Is Not Really the Question, 65 Tax Law. 555 (2012)
• John B. Truskowski (Locke & Lord, Chicago), Cross Species Conversions and Mergers, 65 Tax Law. 591 (2012)
• John Didday (J.D. 2012, Georgetown), Note, Whistling the Same Tune: How Kasper v. Commissioner Mirrors the False Claims Act and Strengthens the Tax Whistleblower System, 65 Tax Law. 665 (2012)
• Danielle Gershowitz (J.D. 2012, Georgetown), Note, Irreconcilable Differences: ESOP Disincentives Created by the Conflicting Demands of Sections 404(k) and 162(k), 65 Tax Law. 679 (2012)
• Michael Hall (J.D. 2012, Georgetown), Notes, From Muffler to Mayo: The Supreme Court’s Decision to Apply Chevron to Treasury Regulations and Its Impact on Taxpayers, 65 Tax Law. 695 (2012)
• Tom King (J.D. 2012, Georgetown), The Tax Court Capsizes a Leveraged Partnership in Canal Corp., 65 Tax Law. 713 (2012)