Current Law Journal Content
Washington & Lee Law School
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  ATA Journal of Legal Tax Research
  Volume 7, Issue 1, 2009
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  • ARTICLES
  • When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents
        Roby B. Sawyers, David L. Baumer, and Wade M. Chumney
        p.1                                                                                          +cite        
  • Examining Tax Strategy Patents—An Analysis of Reform Measures
        Evelyn McDowell and Pamela C. Smith
        p.16                                                                                        +cite        
  • The Existence of Reasonable Doubt as to Revenue Collection and Expense Payment: Implications for Accrual Basis Taxpayers
        Robert E. Blatz, Jr. and Kirk L. Philipich
        p.33                                                                                        +cite        
  • Lord of the Rings Impact on Federal and State Film Industry Tax Incentives and Their Tax Treatment
        Kathleen K. Wright, Stewart S. Karlinsky, and Kim A. Tarantino
        p.57                                                                                        +cite        
  • A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax
        Alexander M. G. Gelardi
        p.76                                                                                        +cite        
  • Child Tax Credit in Divorced Families
        Valrie Chambers and Anthony P. Curatola
        p.90                                                                                        +cite        
  • Tax Relief, or Lack Thereof, for the Long-Term Care Costs of the Aging Population in America
        Cynthia Blanthorne and Mark M. Higgins
        p.99                                                                                        +cite        
  • Uncertain Tax Positions: Reconciling the Existing Guidance
        Steve L. Gill, Damon M. Fleming, and G. E. Whittenburg
        p.121                                                                                      +cite