The Supreme Court's Federal Tax Jurisprudence: An Analysis of Fact Finding Methods and Statutory Interpretation from the Court's Tax Opinions, 1801-Present
The Supreme Court's Federal Tax Jurisprudence: An Analysis of Fact Finding Methods and Statutory Interpretation from the Court's Tax Opinions, 1801-Present
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About the Book
The Supreme Court's Federal Tax Jurisprudence occupies an original space previously not attempted by any other writer in the area of tax publishing. Using the federal tax opinions of the United States Supreme Court as its primary guide, this book analyzes how federal tax laws have been applied in practice, with special emphasis on statutory interpretation and fact finding. The author demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretive presumptions and maxims, tax avoidance, equity in the tax law, and many more.
The author places in context the most widely cited Supreme Court tax decisions -- Gregory, Frank Lyon, Knetsch, Cottage Savings, Court Holding -- and brings to light many more sometimes overlooked opinions of the Court. A special 40-page section of the book provides the most in-depth analysis available of the new codification of the economic substance doctrine. This book will be useful both to new students in learning the ways of federal tax laws and to practitioners in surmounting the mass of confusing precedents to focus on the controlling opinions of the Supreme Court.
This book is the first in the ABA Section of Taxation's new "Studies in Taxation" series.
