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Taxation & Estate Planning

: TaxProf Blog

Camp: Tax Formalists v. Tax Functionalists

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Bryan Camp (Texas Tech) has posted The Never Ending Battle, 111 Tax Notes 373 (2006), on SSRN. Here is the abstract: In every era and area of law one finds a never-ending battle between two groups of legal thinkers: formalists...

Full post as published by TaxProf Blog on April 01, 2009 (boomark / email).

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