And the 1999 Award for the Worst Opinion in a Tax Case Goes to -

Authors

Deborah A. Geier, Cleveland State UniversityFollow

Document Type

Article

Publication Date

6-14-1999

Publication Title

Tax Notes

Keywords

Crane rule, capitalization doctrine, Section 61, Section 1001

Abstract

This article critiques the opinion in Owen v. United States by Judge Jerome Turner of the Western District of Tennessee.

Repository Citation

Deborah A. Geier, And the 1999 Award for the Worst Opinion in a Tax Case Goes to -, 83 Tax Notes 1642 (June 14, 1999)