Front Matter
Articles
The Tax Benefit Rule: A Common Law of RecaptureWm. D. Elliott845
The Origins of Capital Gains Taxation: What's Law Got to Do with ItMarjorie E. Kornhauser869
Case Notes
Analyzing the Continuity of Interest Doctrine: Paulsen v. CommissionerSusan Evans Coleman929
The Holding Requirement of Section 1031 - Magneson v. CommissionerEllie D. Landon943
An Indigent's Constitutional Right to Expert Psychiatric Assistance: Ake v. OklahomaHelen Hubbard957