The Tax Lawyer has published Vol. 65, No. 2 (Winter 2012):

• Mark E. Berg (Feingold & Alpert, New York), Bar the Exit (Tax)! Section 877A, the Constitutional Prohibition Against Unapportioned Direct Taxes and the Realization Requirement, 65 Tax Law. 181 (2012)
• David Eckhardt (Ernst & Young, Chicago), ESOP Dividends: Arguments for Section 404(k) Dividend Deductions, 65 Tax Law. 217 (2012)
• Martin J. McMahon, Jr. (Florida), Now You See It, Now You Don’t: The Comings and Goings of Disregarded Entities, 65 Tax Law. 259 (2012)
• David S. Miller & Jean Bertrand (both of Cadwalader, Wickersham & Taft, New York), Federal Income Tax Treatment of Hedge Funds, Their Investors, and Their Managers, 65 Tax Law. 309 (2012)
• Matthew Cline (J.D. 2013, Georgetown), Comment, The Economics and Politics of Tax Loss Carryforwards in the Great Recession: Why GM Gets a $16 Billion Subsidy, 65 Tax Law. 399 (2012)
• Conor F. Larkin (J.D. 2013, Georgetown), Tax Court Wrestles with “Geithner Defense” to Accuracy-Related Penalties, 65 Tax Law. 415 (2012)
• Kirsten S. Linder (J.D. 2013, Georgetown), Hybrid Taxation: The Dual Function and Creditability of the U.K. Windfall Tax, 65 Tax Law. 429 (2012)
• Laura Stake (J.D. 2013, Georgetown), Don’t Look a Gift Tax Exclusion in the Mouth: How Striving for Present Control Resulted in a “Future Interest” in Fisher v. United States, 65 Tax Law. 445 (2012)