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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