Ira Mark Bloom
Albany Law School
Loyola Law Review, New Orleans, Vol. 22, No. 2, 1976
This Article is a survey of federal tax cases for 1975, dealing with those civil tax cases deemed to be of significance and interest for the general tax practitioner. The general areas of treatment include income taxation, estate and gift taxation and procedure. Although each of these cases was decided by the Fifth Circuit on its unique facts in relation to the applicable section or sections, this Article discerns a general pattern in these tax cases: favorable results for the government on substantive issues, with favorable results for the taxpayer on procedural matters. The Article concludes that because there is no reason to anticipate a change in the pattern, litigants should seriously consider bringing substantive tax issues in the United States Court of Claims.
Number of Pages in PDF File: 27
Keywords: Federal taxation, 1975, civil tax cases, income tax, estate tax, gift tax, Fifth Circuit, substantive tax issues, procedural tax issues, United States Court of Claims
Date posted: December 19, 2010
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