This Article surveys notable decisions in federal taxation handed down in 2012 by the United States Court of Appeals for the Eleventh Circuit and lower courts appealable to the Eleventh Circuit. This year, the Eleventh Circuit considered questions relating to securities transactions and the statute of limitations on assessment of taxes, while the Tax Court applied the step-transaction doctrine to a capital contribution to a corporation.
Mercer Law Review: Vol. 64:
4, Article 8.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol64/iss4/8