TY - GEN Y1 - 2006 L1 - https://ursa.mercer.edu/bitstream/10898/8978/1/61_57MercerLRev1115%282005-2006%29.pdf N1 - Eleventh Circuit Survey T1 - Mercer Law Review Vol. 057 Issue 04-057 pg. 1115 - Federal Taxation PB - Mercer University: Walter F. George School of Law UR - http://hdl.handle.net/10898/8978 ER -