Federal Taxation

Nineteen ninety-two was not a banner year for substantive federal income tax decisions for the Eleventh Circuit. Although the Eleventh Circuit decided several procedural tax cases, several cases under the Employment Retirement Income Security Act of 1974 ("ERISA"), and several criminal tax cases, the Eleventh Circuit decided only one substantive tax case. This Article reviews the substantive tax case, the procedural tax cases, and the ERISA cases decided by the Eleventh Circuit in 1992.