ISSN 0024-7081
Vol. 52, Issue 2, 2021January 01, 2021 CDT
ccby-4.0
Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus Substance
Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus Substance
Emily Cauble, Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus Substance, 52 Loy. U. Chi. L.J. 329 (2021).