logo

TaxProf Blog

Ad: BlueJ Better Tax Answers. -Accomplish hours of research in seconds -Instantly draft high-quality communications -Verify answers using a library of trusted tax content. Learn more

Gerzog on Janis: Two Perspectives of Basis

Paul Caron

Gerzog_5Ssrn_162Wendy C. Gerzog (Baltimore) has posted  Janis: Two Perspectives of Basis, 114 Tax Notes 1265 (Mar. 26, 2007), on SSRN.  Here is the abstract:

The Ninth and the Second Circuits affirmed the Tax Court decision in Janis but based their respective decisions on different rationales.   

   

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
Ad: BlueJ Better Tax Answers. Blue J's generative AI tax research solution is transforming how tax experts work. Learn more.
Information and rates on advertising on TaxProf Blog