This casebook provides detailed information on federal income taxation. Text and explanatory materials designed for law study accompany the cases. The sixth edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the more than dozen tax acts that passed since the prior edition.
Michael J. Graetz is Isidor and Seville Sulzbacher Professor of Law and Columbia Alumni Professor of Tax Law at Columbia University and Professor of Law, Emeritus, at Yale Law School.
There's few tax casebooks that are page turners. This one is no exception. It's a casebook. As noted by some other folks here, however, it's also written with a sense of humor, and it covers a lot. From the basics of policy to arcane elements like AMT and a strong dose of ethics for the practitioner, the major cases are covered, and you might even chuckle once in a while. Good choice for a principles class, faculty members!