The Tax Lawyer has published Vol. 64, No. 2 (Winter 2011):

• Bradley T. Borden (Brooklyn) & Douglas L. Longhofer (Martin Pringle, Wichita, KS), The Liability-Offset Theory of Peracchi, 64 Tax Law. 237 (2011)
• Douglas A. Kahn (Michigan), The Taxation of a Gift or Inheritance from an Employer, 64 Tax Law. 273 (2011)
• Robert P. Rothman (Akin Gump, New York), Tax Opinion Practice, 64 Tax Law. 301 (2011)
• Andrew Walker (Milbank, New York), The Submerged Logic of “Doing Business” and Attribution: Diving Below the Surface of the Offshore Lending “GLAM”, 64 Tax Law. 405 (2011)
• Brea E. L’Heureux (J.D. 2011, Georgetown), Note, Why Common Law Calculus Failed: An Analysis of the Economic Substance Doctrine in Klamath Strategic Investment Fund v. United States, 64 Tax Law. 471 (2011)
• Joseph McCain (J.D. 2011, Georgetown), Note, United States v. Fletcher: Through the Lens of Section 83 Applied to Restricted Stock Accounts, 64 Tax Law. 489 (2011)
• Michael Pih (J.D. 2011, Georgetown), Note, A (Federal) Civil Action: When the Tax Injunction Act and Comity Bar Federal Court Jurisdiction, 64 Tax Law. 503 (2011)
• John O. Sawyko (J.D. 2011, Georgetown), Note, The Tax Practitioner–Client Privilege: Valero’s Shortcomings and a Better Approach, 64 Tax Law. 519 (2011)