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Taxation & Estate Planning

: TaxProf Blog

Boulware and the Demise of the Miller Rule

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Gurpreet Bal (J.D. 2009, Hastings) has published Note, Bringing it All Back Home: Boulware and the Unfortunate Demise of the Miller Rule, 5 Hastings Bus. L.J. 367 (2009). Here is the Introduction: For the ten-year period beginning in 1989, Michael Boulware siphoned income from his Hawaiian Isles Enterprises, for which...

Full post as published by TaxProf Blog on August 01, 2009 (boomark / email).

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