Student Notes in ABA Tax Lawyer

There are four student notes in the latest issue of the ABA Tax Lawyer:

• Note, Stefanie Benyard, The Comprehensive Interpretation of Section 7463(f) in Schwartz v. Commissioner, 61 Tax Law. 287 (2007)
• Note, Gregory W. Carey, Turn Off the Tape Recorder at Telephonic Collection Due Process Hearings: Why the District Court Was Wrong in Simien v. Internal Revenue Service, 61 Tax Law. 303 (2007)
• Note, Dean Roy, Is That the End? Section 67(e) and Trust Investment Advisory Fees After Knight v. Commissioner, 61 Tax Law. 321 (2007)
• Note, Kara Soderstrom, A Second Bite? The Availability of Section 1346(a)(1) as an Alternative Remedy to Section 7426(a)(1) in EC Term of Years Trust v. United States, 61 Tax Law. 339 (2007)