The Casualty to Taxpayers from a Misapplied Application of Internal Revenue Code Section 165(C)(3): The Need for an Objective Approach

Authors

Brian Lester

Document Type

Article

Recommended Citation

Brian Lester, The Casualty to Taxpayers from a Misapplied Application of Internal Revenue Code Section 165(C)(3): The Need for an Objective Approach, 48 S.D. L. Rev. 52 (2003).
Available at: https://red.library.usd.edu/sdlrev/vol48/iss1/7