@article{Wieland2004,
  author    = {Joachim Wieland},
  title     = {Bedeutung der Rechtsprechung des Bundesfinanzhofes f{\"u}r die Finanzverwaltung},
  series   = {Deutsches Steuerrecht},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  pages     = {1 -- 5},
  year      = {2004},
  abstract  = {.},
  language  = {de}
}