CONTENTS
ARTICLES
Recover of Interest on a Tax Underpayment Caused by a Tax Advisor’s Negligence
Jacob L. Todres
--Page 1
In Memoriam
Matthew E. Wiliams
--Page 41
Recent Developments Concerning the Estate Tax Inclusion of Transfers to a Family Limited Partnership
Brent B. Nicholson
--Page 42
From the Great Depression to the Current Housing Crisis: What Code Section 108 Tells Us about Congress’s Response to Economic Crisis
Monica D. Armstrong
--Page 69
Shifting the Paradigmby Bring tax Arbitrage to the Lower Income Separated Family: Why should the Middle to Upper Class Family Have all the Fun?
Reginald Mombrun
--Page 107
Informal Claims for Refund – A Winding Road
William A. Neilson
--Page 147