Abstract
Few practicing attorneys have the time or inclination to read a new book on federal income taxation. The Staff Report of the Joint Committee on Internal Revenue Taxation, on its examination of former President Nixon's tax returns for the years 1969 through 1972, is a uniquely stimulating publication on federal income taxation. In addition to providing a lurid exposé of the former President's personal financial affairs, it is a supremely serious and thorough essay on several frequently recurring tax problems and an excellent refresher course for the practitioner in several basic tax concepts. In the final analysis, it is also a damning statement of the quality and integrity of tax return preparers who must function within the highly complex set of rules set forth in the Internal Revenue Code.
Recommended Citation
David A. Ludtke,
Tax Primer for Practitioners: Senate Report 93-768,
54 Neb. L. Rev. 58
(1975)
Available at: https://digitalcommons.unl.edu/nlr/vol54/iss1/5