In 2017, the United States Court of Appeals for the Eleventh Circuit and courts within its jurisdiction decided a number of important federal taxation cases. Among these are a case that raises novel constitutional arguments under the Equal Protection Clause, a case that lodges a constitutional challenge to the United States Tax Court, and a case that addresses a matter of first impression in the circuit about the deductibility of amounts paid in the context of a divorce proceeding. These three cases are discussed herein.
Beard, Robert A. and Lucas, Gregory S.
"Federal Income Taxation,"
Mercer Law Review: Vol. 69:
4, Article 11.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol69/iss4/11