Authors

Federal Taxation - Section 482, Allocation of Income and Deductions Among Taxpayers - What is Control? B. Forman & Co. v. Commissioner, 453 F.2d 1144 (2d Cir. 1972)

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Federal Taxation - Section 482, Allocation of Income and Deductions Among Taxpayers - What is Control? B. Forman & Co. v. Commissioner, 453 F.2d 1144 (2d Cir. 1972), 13 Wm. & Mary L. Rev. 948 (1972), https://scholarship.law.wm.edu/wmlr/vol13/iss4/8