Leave Albertson's Alone
Steven J. Willis
University of Florida - Fredric G. Levin College of Law
June 13, 1994
Tax Notes, Vol. 63, p. 1481, 1994
In this article, Professor Willis argues that the Albertson's decision, 12 F.3d 1529 (9th Cir. 1993), not only is correct under the law of 1983 (the year at issue), but also would be correct under current law. He maintains that it is consistent, contrary to the protestations of other commentators, with the legislative history of sections 404 and 404A, as well as the current regulations promulgated under those provisions. He concludes that, while the government has sought, and won, a rehearing of the decision, the government may rue the day it did so if the decision is reversed.
Number of Pages in PDF File: 11Accepted Paper Series
Date posted: July 11, 2010
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo6 in 0.578 seconds