Journal Issue:
Agricultural Law Digest: Volume 13, Issue 17

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Cases, Regulations, and Statutes
( 2002-08-23) Achenbach, Robert ; Iowa State University Digital Repository
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The Latest on Mitzell
( 2002-08-23) Harl, Neil ; Iowa State University Digital Repository

The progeny of the 1995 decision in Mizell v. Commissioner continues to ricochet through the courts with little hope that the end of the litigation is near. The latest decision of the Tax Court agreeing with the Eighth Circuit Court of Appeals is unlikely to be the last word in the controversy.

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