The Latest on Mitzell

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2002-08-23
Authors
Harl, Neil
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Iowa State University Digital Repository
The Iowa State University Digital Repository is the open access institutional repository for the university to collect, manage, share, and preserve free, worldwide access to research and scholarship of Iowa State faculty, staff, and students. Material in the Digital Repository covers a wide range of disciplines from engineering to social sciences to arts and humanities.
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Abstract

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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