The progeny of the 1995 decision in Mizell v. Commissioner continues to ricochet through the courts with little hope that the end of the litigation is near. The latest decision of the Tax Court agreeing with the Eighth Circuit Court of Appeals is unlikely to be the last word in the controversy.
Harl, Neil E.
"The Latest on Mitzell,"
Agricultural Law Digest: Vol. 13
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol13/iss17/1