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Keywords: courts
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Journal Articles
The ATA Journal of Legal Tax Research (2014) 12 (2): 74–84.
Published: 01 September 2014
...Mark Jackson; Sonja Pippin; Jeffrey A. Wong ABSTRACT The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds...