And the 1999 Award for the Worst Opinion in a Tax Case Goes to -

Deborah A Geier

And the 1999 Award for the Worst Opinion in a Tax Case Goes to -

Deborah A Geier

Research output: Contribution to journal › Article › peer-review

Abstract

This article critiques the opinion in Owen v. United States by Judge Jerome Turner of the Western District of Tennessee.

Original language	American English
Journal	Tax Notes
State	Published - Jun 14 1999

Keywords

Crane rule
capitalization doctrine
Section 61
Section 1001

Disciplines

Tax Law

Access to Document

And the 1999 Award for the Worst Opinion in a Tax Case Goes to -Final published version, 1.3 MBLicense: CC BY

Cite this

@article{6a4c4b5c379f492989d1634a452ce4d2,

title = "And the 1999 Award for the Worst Opinion in a Tax Case Goes to -",

abstract = " This article critiques the opinion in Owen v. United States by Judge Jerome Turner of the Western District of Tennessee.",

keywords = "Crane rule, capitalization doctrine, Section 61, Section 1001",

author = "Geier, \{Deborah A\}",

note = "Deborah A. Geier, And the 1999 Award for the Worst Opinion in a Tax Case Goes to -, 83 Tax Notes 1642 (June 14, 1999)",

year = "1999",

month = jun,

day = "14",

language = "American English",

journal = "Tax Notes",

}

TY - JOUR

T1 - And the 1999 Award for the Worst Opinion in a Tax Case Goes to -

AU - Geier, Deborah A

N1 - Deborah A. Geier, And the 1999 Award for the Worst Opinion in a Tax Case Goes to -, 83 Tax Notes 1642 (June 14, 1999)

PY - 1999/6/14

Y1 - 1999/6/14

N2 - This article critiques the opinion in Owen v. United States by Judge Jerome Turner of the Western District of Tennessee.

AB - This article critiques the opinion in Owen v. United States by Judge Jerome Turner of the Western District of Tennessee.

KW - Crane rule

KW - capitalization doctrine

KW - Section 61

KW - Section 1001

UR - https://engagedscholarship.csuohio.edu/fac_articles/41

M3 - Article

JO - Tax Notes

JF - Tax Notes

ER -

And the 1999 Award for the Worst Opinion in a Tax Case Goes to -

Abstract

Keywords

Disciplines

Access to Document

Other files and links

Cite this