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5 J. St. Tax'n 1 (1986-1987)

handle is hein.journals/jrnsttax5 and id is 1 raw text is: JAMES T. COLLINS lYeasury Director Miller Brewing Co. Milwaukee, Wisconsin Editor Journal of State Taxation (ISSN 0744-6713) is published quarterly by Panel Publishers, Inc. Copyright 1986 by Panel Publishers, Inc. All rights re- served. Second-class postage paid at Greenvale, New York. The opinions and interpreta- tions expressed by authors are their own and do not necessar- ily reflect those of the editors or the publisher. Postmaster: Send address changes to Journal of State Taxation, Circulation Department, 14 Plaza Road, Greenvale, NY 11548. Articles should be submitted to the Editor-in-Chief, Journal of State Taxation, Panel Publishers, Inc., 14 Plaza Road, Greenvale, NY 11548. Subscription price: $96 per year. Purchase orders and customer service questions should be addressed to Circulation Manager, Panel Publishers, Inc., 14 Plaza Road, Greenvale, NY 11548. Telephone (5161 484-0006. An Evaluation of the Sales Tax Audit Program of the New York State Department of Taxation and Finance James T Barrese and Richard D. Pomp 3 Procedures for Judicial Appeals of State and Local Tax Assessments in Georgia John A. Blackmon 41 The Unitary Concept Today Robert P Mohan 57 Where Were You When the Contract Rent Fell Below Market? Adolph Koeppel 69 DEPARTMENTS Tax Trends 79 Tax Talk 83 A PANEL A PUBLICATION VOL. 5 NO. 1 Journal of SPRING 1986 STATE TAXATION

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