13 Pages Posted: 31 Jan 2008
The story of the attempt to tax law enforcement personnel on the value of the right to drive their squad cars home at night. The attempt failed after, among other things, one law enforcement professional brought his weapon with him when he testified at the IRS hearing.
Keywords: taxation, fringe benefits, police, sheriffs, police cars
JEL Classification: H20
Suggested Citation: Suggested Citation
Newman, Joel S., Cops and Robbers (Which are Which?). Tax Notes, Vol. 36, No. 8, 1987; Wake Forest Univ. Legal Studies Paper No. 1088574. Available at SSRN: https://ssrn.com/abstract=1088754