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December 1998 Issue

Featured Article:
Dueling Federalisms
by Karl Manheim

In reaffirming states' rights, the Supreme Court has restricted Congress's power to legislate under the commerce clause

Plus Earn MCLE Credit Online: MCLE Test No. 68, sponsored by West Publishing.

Cover Story:
Elliott H. Kajan, a certified tax specialist, is a principal of Kajan Mather and Barish in Beverly Hills. His practice includes the representation of clients in federal and state tax litigation and other tax matters. In "A Kinder, Gentler IRS," he highlights the ambiguities and uncertainties in the recent IRS reform legislation.

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