Income Taxes: Collateral Estoppel Applied to the Civil Fraud Penalty

Authors

Herbert Buchwald

Topic/Sub-heading

Tax Note

Recommended Citation

Herbert Buchwald, Income Taxes: Collateral Estoppel Applied to the Civil Fraud Penalty, 19 U. Mia. L. Rev. 672 (1965)
Available at: https://repository.law.miami.edu/umlr/vol19/iss4/10