Document Type

Article

Publication Date

2013

Publication Title

Florida State University Law Review

Publication Title (Abbreviation)

Fla. St. U. L. Rev.

Volume

41

First Page

159

Last Page

172

Rights

© 2013 Jeffrey H. Kahn & Gregg D. Polsky

Comments

First published in Florida State University Law Review.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/kahn

Included in

Tax Law Commons

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