Publication Date
7-2012
Document Type
Survey Article
Abstract
In the year 2011, the courts addressed interesting issues in the areas of constructive receipt, taxpayer standing to pursue non-monetary damages, and lender liability for unpaid payroll taxes. This Article surveys these decisions.
Recommended Citation
Beard, Robert
(2012)
"Federal Taxation,"
Mercer Law Review: Vol. 63:
No.
4, Article 8.
Available at:
https://digitalcommons.law.mercer.edu/jour_mlr/vol63/iss4/8