Articles
The Widening Gap Under the Internal Revenue Code: The Need for Renewed Progressivity
Vada Waters Lindsey
Contengencies and the Estate Tax
Wendy C. Gerzog
Recent Developments in Federal Income Taxation: The Year 2000
Ira B. Shepard and Martin J. McMahon Jr.
Avoiding Phantom Income in Bankruptcy: A Proposal for Reform
Gregory L. Germain
Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income
J. Clifton Fleming Jr., Robert J. Peroni, and Stephen E. Shay
Equity and the Article I Court: Is the Tax Court’s Exercise of Equitable Powers Constitutional?
Leandra Lederman
The Good, the Bad, and the Ugly in Post-Drye Tax Lien Analysis
Steve R. Johnson
It Does Not Compute: Copyright Restriction on Tax Deduction for Developer’s Donation of Software
William A. Drennan
Recent Developments in Federal Income Taxation: The Year 2001
Ira B. Shepard and Martin J. McMahon Jr.
Watchdogs That Failed to Bark: Standards of Tax Review After Enron
Harold S. Peckron