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Abstract

I. Introduction

II. Background ... A. Facts and Procedural History ... B. Majority Opinion ... C. O'Connor's Dissent

III. Analysis ... A. The Nature of the Problem ... B. Criticism of U.S. v. Burke ... 1. "Remedial" Approach ... 2. The "Essence" Test: Wilson v. Garcia ... 3. Injuries of an "Economic Character" ... C. The Approach of the Lower Courts ... 1. The Tax Court Standard: Bent, Threlkeld, and Metzger ... 2. Rickel v. Commissioner

IV. Conclusion

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