December 21, 2006 | New York Law Journal
Corporate TaxDavid E. Kahen and Elliot Pisem, members of Roberts & Holland, analyze two cases which present contrasting views of government power in the tax area, with one emphasizing that a government assessment has to have some support to survive a taxpayer challenge and the other emphasizing the deference owed to the Service once it has taken a position on a tax accounting issue.
By David E. Kahen and Elliot Pisem
12 minute read
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