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61 Tax Law. [i] (2007-2008)

handle is hein.journals/txlr61 and id is 1 raw text is: The Tax Lawyer VOL. 61, NO. 1 • FALL 2007 CONTENTS ARTICLES The Deliberative Stylings of Leading Tax Scholars A ndre L . Sm ith ...................................................................................... 1 Textualism and Intentionalism in Tax Litigation D avid E Shores ..................................................................................... 53 United States Federal Taxation of Derivatives: One Way or Many? Yoram K einan ....................................................................................... 81 Translating Corporate Concepts into the Language of LLCs Robert ? Rothm an ................................................................................. 161 The Discount for Lack of Marketability: Update on Current Studies and Analysis of Current Controversies Robert Reilly and Aaron Rotkowski ......................................................... 241 NOTES The Comprehensive Interpretation of Section 7463(f) in Schwartz v. Commissioner Stephanie Benyard ................................................................................. 287 Turn Off the Tape Recorder at Telephonic Collection Due Process Hearings: Why the District Court Was Wrong in Simien v. Internal Revenue Service G regory W Carey ................................................................................... 303 Is That the End? Section 67(e) and Trust Investment Advisory Fees After Knight v. Commissioner D ean R oy .............................................................................................. 32 1 A Second Bite? The Availability of Section 1346(a)(1) as an Alternative Remedy to Section 7426(a)(1) in EC Term of Years Trust v. United States Kara Soderstrom .................................................................................... 339