This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's, with the #4 and #5 papers switching positions:
1. [314 Downloads] Ghosts of 1932: The Lost History of Estate and Gift Taxation, by Jeffrey A. Cooper (Quinnipiac)
2. [260 Downloads] A Tale of Two Codes: An Empirical Analysis of the Jurisprudence of the United States Tax Court (1990-2008), by Lilian V. Faulhaber (Harvard), Daniel Martin Katz (Michigan) & Michael James Bommarito (Michigan)
3. [256 Downloads] The Big, Bad FBAR: Reporting Foreign Bank Accounts to the U.S. IRS, by Lawrence Lokken (Florida)
4. [203 Downloads] Retirees at Risk: The Precarious Promise of Post-Employment Health Benefits, by Richard L. Kaplan (Illinois), Jordan Zucker (DLA Piper) & Nicholas J. Powers
5. [200 Downloads] Protecting Trust Assets from the Federal Tax Lien, by Bryan Camp (Texas Tech)
