Article
The Danielson Rule: An Anodyne for the Pain of Reasoning
Columbia Law Review
(1989)
Abstract
For several decades, taxpayers bargained away tax advantages, often inadvertently, to opposing parties in formal agreements, reclaiming these same advantages by recharacterizing the transactions for tax purposes on their income tax returns.
Disciplines
Publication Date
October, 1989
Citation Information
Christian A. Johnson. "The Danielson Rule: An Anodyne for the Pain of Reasoning" Columbia Law Review Vol. 89 Iss. 6 (1989) p. 1320 Available at: http://works.bepress.com/christian_johnson/55/