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Some Limits of Equitable Recoupment, Tax Mitigation, extra Res Judicata: Reflections Prompted prep between Chertkof v. United States, 38 Tax Lawyer 625 (1985) [SSRN]

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The Games They Will Play: An Update likely the Conference Committee Tax Bill. L. L. Batchelder et al., co-authors. Working Paper.

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