Burden of Proof in Accumulated Earnings Tax Cases and Its Development in the Second Circuit Court of Appeals

Authors

Donald J. Holzman

First Page

328

Document Type

Leading Article

Rights

Recommended Citation

Donald J. Holzman, Burden of Proof in Accumulated Earnings Tax Cases and Its Development in the Second Circuit Court of Appeals, 11 Buff. L. Rev. 328 (1962).
Available at: https://digitalcommons.law.buffalo.edu/buffalolawreview/vol11/iss2/3