•  
  •  
 

Abstract

The collapse of Starr's seemingly meritorious claim and the court's interestingly inconsequential mention of Section 86 raise the motivating questions of this article. First, is Section 86 and the "material benefit rule" it embodies ever applied in court, and, if so, can a unifying theme be found between those cases in which courts choose to enforce the post-benefit promise and those in which they do not?

Included in

Tax Law Commons

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.