Terrasa, Gabriel A.
"Recent Developments: Commissioner v. Lundy: Tax Court Lacks Jurisdiction to Award Refund of Taxes Paid More Than Two Years Prior to Mailing of Notice of Deficiency to Delinquent Taxpayer,"
University of Baltimore Law Forum: Vol. 26
, Article 10.
Available at: http://scholarworks.law.ubalt.edu/lf/vol26/iss3/10