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26 Akron Tax J. [i] (2011)

handle is hein.journals/aktax26 and id is 1 raw text is: AKRON TAX JOURNAL Volume 26 2011 CONTENTS ARTICLES RECOVERY OF INTEREST ON A TAX UNDERPAYMENT CAUSED BY A TAX ADVISOR'S NEGLIGENCE .....................Jacob L. Todres 1 RECENT DEVELOPMENTS CONCERNING THE ESTATE TAX INCLUSION OF TRANSFERS TO A FAMILY LIMITED PARTNERSHIP .............Brent B. Nicholson 41 FROM THE GREAT DEPRESSION TO THE CURRENT HOUSING CRISIS: WHAT CODE SECTION 108 TELLS US ABOUT CONGRESS'S RESPONSE TO ECONOMIC CRISIS ...........................Monica D. Armstrong 69 SHIFTING THE PARADIGM BY BRINGING TAX ARBITRAGE TO THE LOWER INCOME SEPARATED FAMILY: WHY SHOULD THE MIDDLE TO UPPER CLASS FAMILY HAVE ALL THE FUN? Reginald Mombrun 107 INFORMAL CLAIMS FOR REFUND- A WINDING ROAD ............................. William A. Neilson 147 MEMBER, NATIONAL CONFERENCE OF LAW REVIEWS