In 2013, several interesting federal tax cases were decided in the United States Court of Appeals for the Eleventh Circuit and in the United States Tax Court with decisions appealable to the Eleventh Circuit. These cases addressed the scope of the Internal Revenue Code (I.R.C.) § 83, the economic performance rules, and ownership of tax refunds in bankruptcy.
Mercer Law Review: Vol. 65:
4, Article 11.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol65/iss4/11