CONTENTS
ARTICLES
• Analyzing Subpart F in Light of Check-the-Box
Cynthia Ram Sweitzer
--Page 1
• Challenging the Finality of Tax Court Judgments: When Is Final Not Really Final?
Stephen C. Gara
--Page 35
• Congress Giveth and Congress Taketh Away: The Slow Death of the SESOP
Beckett G. Cantley
--Page 59
NOTES
• Can You Hear Me Now? Good. (TM) The Nextwave of Options for the FCC, in Light of FCC v. Nextwave Personal Communications, Inc.
Susan K. Slam
--Page 85