@article{Wieland2000,
  author    = {Joachim Wieland},
  title     = {Anmerkungen zum Urteil des Bundsfinanzhofs vom 11.8.1999, XI R 77/97},
  series   = {Juristenzeitung},
  publisher = {Mohr Siebeck},
  address   = {T{\"u}bingen},
  pages     = {357 -- 359},
  year      = {2000},
  abstract  = {.},
  language  = {de}
}