Lee A. Sheppard (Contributing Editor, Tax Analysts) has published Was D Really Rich?, also available on the Tax Analysts web site as Doc 2005-15378, 2005 TNT 142-3. In the article, Sheppard revisits the European Court of Justice’s judgment in D, considering Europe’s housing bubble and how overinflated real estate prices may have worsened the troubles of the German resident whose property in the Netherlands subjected him to the Dutch net wealth tax.
