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The Reenactment And Inaction Doctrines In State Tax Litigation, Steve R. Johnson
The Reenactment And Inaction Doctrines In State Tax Litigation, Steve R. Johnson
Scholarly Publications
This installment of Interpretation Matters discusses two related canons of statutory interpretation and illustrates their use in state and local tax controversies. Assume that a state revenue agency or court construes a tax statute and that the construction is later challenged in another case. Between the two cases, the state legislature reenacts the provision without changing it or the legislature takes no action to amend the provision to overturn the construction in the first case. Some courts treat the reenactment without change, or even the inaction, as evidence that the legislature agreed with the construction in the first case, so …
A Realistic Evaluation Of Climate Change Litigation Through The Lens Of A Hypothetical Lawsuit, Shi-Ling Hsu
A Realistic Evaluation Of Climate Change Litigation Through The Lens Of A Hypothetical Lawsuit, Shi-Ling Hsu
Scholarly Publications
Several dozen cases that can be classified as "climate change litigation" have been filed worldwide, and legal scholars have already generated a considerable amount of writing on the phenomenon. The debate and scholarship has sometimes gotten ahead of itself, reflecting on the normative implications of outcomes that are still speculative at this point. This Article seeks to ground this debate by analyzing the actual legal doctrines that may serve as bases for liability, and seeks to make a realistic evaluation of the likelihood of success of these types of suits. Climate change litigation, in its various forms, raises issues of …