• Substantial Justification Further Defined by Phillips
Jerome S. Horvitz and Annette Hebble
-- Page 1

• Transfer or Redemption for a Withdrawing Partner: An Indifference Econometric Decision Model Built on the Position Improvement Equilibrium (Pie) Concept
Jayprakash Patankar, Charles K. Moore, and James W. Childs
-- Page 21

• The Ill Effects of Mid-1980s Tax Policy on Higher Education
J. Timothy Philipps and Robert A. Bullivant-- Page 45

• Some Legislative Implications of the History of the Judicial Interpretation of Section 1221
Hans-Dieter Sprohge
-- Page 79

• Bankruptcy as an Alternative to the Statute of Limitations for Relief from Overdue Income Taxes
Harold E. Wolfe, Jr.
-- Page 99

• Car Depreciation
Georgia Maistros
-- Page 123

• Complexity and Compliance Issues in the U.S. Tax System
Marie Rady
-- Page 135

• Family Attribution
Alan Sunukjian
-- Page 147

• Attacking the Tax Gap
Tom Weiksnar and Todd Van Valkenburg
-- Page 165