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The Phoenix And The Perils Of The Second Best: Why Heightened Appellate Deference To Tax Court Decisions Is Undesirable, Steve R. Johnson

Scholarly Publications

In our judicial structure, both courts of general jurisdiction and specialized courts are empowered to adjudicate federal income tax controversies. A proper relationship among those courts has proved difficult to forge and maintain. Absent an enduring intellectual and political consensus, institutional arrangements have been subject to recurring question and challenge.

This Article has four parts. Part I is foundational. It describes the current structure for the litigation of federal tax controversies. Part II discusses the enduring attractiveness to many of enlarging the role of specialist courts in the federal tax adjudication system. It sketches proposals for a national court of …

Florida's Expedited Permit Review Process: Streamlining The Development Of Florida's Economy, Carolyn Raepple

Florida State University Law Review

No abstract provided.

How The Glitch Stole Christmas: The 1997 Amendments To The Florida Administrative Procedure Act, Stephen T. Maher

Florida State University Law Review

No abstract provided.