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Elliott: Fifth Circuit Survey — Taxation

William D. Elliott has published Fifth Circuit Survey — Taxation, 41 Tex. Tech. L. Rev. 1141 (2009).  Here is the Introduction:

This Article focuses on Fifth Circuit decisions involving questions of taxation. While the Fifth Circuit decided more tax cases than are mentioned here, the cases selected are those that have some distinguishing characteristics that warrant mention. Three Supreme Court tax cases are also discussed.


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