TY - GEN Y1 - 2008 L1 - https://ursa.mercer.edu/bitstream/10898/9120/1/56_59MercerLRev1193%282006-2008%29.pdf N1 - Eleventh Circuit Survey T1 - Mercer Law Review Vol. 059 Issue 04-052 pg. 1193 - Federal Taxation PB - Mercer University: Walter F. George School of Law UR - http://hdl.handle.net/10898/9120 ER -