Procedural issues once again dominated the federal tax cases decided by the Eleventh Circuit. During 1994, the court considered cases involving the assessment procedure, jurisdiction issues, transferee liability, priority of liens, and other procedural issues.
Peaden, Timothy J.
Mercer Law Review: Vol. 46
, Article 11.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol46/iss4/11