Open AccessCollateral Estoppel: Loosening the Mutuality Rule in Tax Litigation
Publication year - 1975
Publication title -
michigan law review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.41
H-Index - 51
eISSN - 1939-8557
pISSN - 0026-2234
DOI - 10.2307/1287703
Subject(s) - estoppel , estate tax , business , law and economics , economics , law , political science , double taxation , doctrine , finance , tax avoidance
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