In the year 2015, the federal courts in the United States Court of Appeals for Eleventh Circuit's appellate jurisdiction addressed an issue of first impression involving tax credits for research expenditures, interpreted new Supreme Court precedent on the enforcement of summonses issued by the Internal Revenue Service (IRS), and applied state law doctrines of transferee liability in the context of "Midco" tax shelters. This Article surveys those decisions.
Beard, Robert and Lucas, Gregory S.
Mercer Law Review: Vol. 67:
4, Article 10.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol67/iss4/10