Tax Court S Cases : Does the 'S' Stand for Secret?

This April 1998 article discusses the U.S. Tax Court's then-existing practice of making the opinions and files in small tax cases unavailable to the public. It argues that that practice violated Internal Revenue Code provisions that make Tax Court documents public records

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Year of publication:	2016
Authors:	Lederman, Leandra
Publisher:	[2016]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (2 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: 79 Tax Notes 257 (Apr. 13, 1998) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 13, 1998 erstellt
Classification:	H11 - Structure, Scope, and Performance of Government ; H29 - Taxation, Subsidies, and Revenue. Other ; K34 - Tax Law ; K41 - Litigation Process
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012988874