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Authors

Douglas Edwards

Abstract

This Note analyzes the Court's decision in Lundy. Part II examines the relevant statutory provisions concerning the power granted to the Tax Court and federal district court. Part III addresses the facts, procedural history, and holding of the Court." Part IV(A) analyzes the holding of the case. Part IV(B) addresses several dissenting arguments, and contends that the Court could have clarified this murky area of the law by adopting the holding of Miller v. United States.

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