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Issues

Volume 8, Issue 1
1 December 2010
The ATA Journal of Legal Tax Research Cover Image for Volume 8, Issue 1
ISSN 1543-866X

ARTICLES

Anatomy of a State/Tribal Tax Dispute: Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel Tax
Mark J. Cowan, Associate Professor
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An Analysis of IRS Concerns with Conservation Easement Charitable Deductions
Kenton D. Swift, Associate Professor
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Equitable Recoupment: Is It Finally Equitable?
Janet Mosebach, Assistant Professor; Jerome E. Apple, Instructor; Stephen Hanudel, JD/MTax Graduate Student
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The Substantial Authority Conduct Standard for Undisclosed Tax Positions: Establishing the Weight Afforded Acceptable Authorities
Claire Y. Nash, Assistant Professor; James Parker, Professor
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The Federal Tax Consequences of Surrogacy
Sonja Pippin, Assistant Professor; Richard Mason, Associate Professor; Tiffany Pack-Baleme, Undergraduate Student
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
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EDITORIAL POLICY AND STYLE INFORMATION

Editorial Policy and Style Information
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EDITOR’S REPORT

Journal of Legal Tax Research Editor's Report
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