Use of I.R.C. Section 6851: Exaction in the Guise of a Tax?

Authors

John A. Scribner

First Page

139

Recommended Citation

John A. Scribner, Use of I.R.C. Section 6851: Exaction in the Guise of a Tax?, 6 Loy. U. Chi. L. J. 139 (1975).
Available at: https://lawecommons.luc.edu/luclj/vol6/iss1/7