Boston College Law Review (Vol. 14, Iss. 1)
Boston College Law Review is Boston College Law School's flagship scholarly publication.
The Review, ranked in the top 25 law journals by Washington & Lee, publishes eight issues each year featuring articles and essays by prominent authors addressing legal issues of national interest.
In addition to articles written by outside academics, the Review prints the work of its student staff, many of whom publish notes during their third year. The Review’s second-year staff members also prepare short comments on recent federal circuit court decisions, which may be published in the Review's Electronic Supplement.
Visit the Boston College Law Review website at bclawreview.bc.edu.
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Income Taxes -- Installment Method of Reporting: Lessor's Release of Restoration Rights in Exchange for Three Notes of the Lessee Was Not a "Sale or Other Disposition" Which Could Qualify for the Installment Method of Reporting Income -- Billy Rose's Diamond Horseshoe, Inc. v. United States