Supreme Court's Higher Standard of Review Invalidates Treas. Reg. 1.1563-1(a)(3) and Narrows Scope of Brother-Sister Controlled Groups - United States v. Vogel Fertilizer Company

Authors

Joseph P. Karczewski

Recommended Citation

Joseph P. Karczewski, Supreme Court's Higher Standard of Review Invalidates Treas. Reg. 1.1563-1(a)(3) and Narrows Scope of Brother-Sister Controlled Groups - United States v. Vogel Fertilizer Company, 32 DePaul L. Rev. 127 (1982)
Available at: https://via.library.depaul.edu/law-review/vol32/iss1/5