CONTENTS
ARTICLES
• Religiously-Based Social Security Exemptions: Who Is Eligible, How Did They Develop, and Are the Exemptions Consistent with the Religion Clauses and the Religious Freedom Restoration Act (RFRA)
James Glenn Harwood
-- Page 1
• An Error in Methodology: Inclusion of External Costs of Sales in Property Valuations
Joel L. Terwilliger
-- Page 23
• Dana Corporation v. United States: The Deductibility of Legal Retainer Fees Used to Acquire a Corporation
Alexander F. Kennedy
-- Page 43
NOTES
• Challenging the Treasury: United Dominion Industries, Inc. v. United States
Christina I. Smith
-- Page 61
• United States v. Cleveland Indians: FICA and FUTA Taxes v. the Social Security Act - Why Have Different Definitions for Identical Language Note
Jeffrey C. Honaker
-- Page 99