%0 Generic %D 1972 %> https://ursa.mercer.edu/bitstream/10898/6372/1/57_23MercerLRev827%281972%29.pdf %[ 2018-11-30T19:55:24Z %8 1972 %Z Fifth Circuit Survey %= 2018-11-30T19:55:24Z %T Mercer Law Review Vol. 023 Issue 03-054 pg. 0827 - Federal Taxation %I Mercer University: Walter F. George School of Law %U http://hdl.handle.net/10898/6372