The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 66, No. 3 (Spring 2013):

• Charlene D. Luke (Florida), The Relevance Games: Congress’s Choices for Economic Substance Gamemakers, 66 Tax Law. 551 (2013)
• Jonathan Barry Forman (Oklahoma) & Gordon D. Mackenzie (University of New South Wales), Optimal Rules for Defined Contribution Plans: What Can We Learn from the U.S. and Australian Pension Systems?, 66 Tax Law. 613 (2013)
• Daniel L. Simmons (UC-Davis), The Tax Consequences of Partnership Break-Ups: A Primer on Partnership Sales and Liquidations, 66 Tax Law. 653 (2013)
• Joni Larson (Thomas Cooley), Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court, 66 Tax Law. 733 (2013)
• Seth Popick (J.D. 2013, Georgetown), Comment, Restricted Stock Units Settled After the Transition Period for Newly Publicly Held Companies: Section 162(m) Realignment of Performance and Pay for Restricted Stock Units, 66 Tax Law. 751 (2013)
• Donald DePass (J.D. 2013, Georgetown), Note, Reconsidering the Classification of Illegal Income, 66 Tax Law. 771 (2013)
• Eric Johnson (J.D. 2013, Georgetown), Note, Dodging DOMA: The State of the Mortgage Interest Deduction for Same-Sex Couples After Sophy v. Commissioner, 66 Tax Law. 787 (2013)
• Payson Lyman (J.D. 2013, Georgetown), Note, The Death of Procter and Rise of Wandry: A New Era of Formula Clauses in Estate Planning, 66 Tax Law. 803 (2013)
• Kelsey C. Mellette (J.D. 2013, Georgetown), Note, The Service and the APA in Dominion Resources, Inc. v. United States: A Chance at Redefinition and Mandating Administrative Law Universality, 66 Tax Law. 819 (2013)