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Taxation & Estate Planning

: TaxProf Blog

Hickman on Swallows Holding: The Third Circuit Gets It Right, Mostly

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Kristin E. Hickman (Minnesota) offers her thoughts on the Third Circuit's decision last week in Swallows Holding, Ltd. v. Commissioner, No. 06-3388 (3d Cir., 2/15/08), rev'g 126 T.C. 96 (2006): The Third Circuit?s opinion in Swallows Holding is an important...

Full post as published by TaxProf Blog on February 22, 2008 (boomark / email).

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