The Disconnect Between Tax Concepts and the World of Fact: State Law as the Gatekeeper

Authors

William Barker

Document Type

Article

Publication Date

Winter 2018

Publication Title

Washburn L.J.

Recommended Citation

William Barker, The Disconnect Between Tax Concepts and the World of Fact: State Law as the Gatekeeper, 57 Washburn L.J. 129 (2018).