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Articles 1 - 5 of 5
Full-Text Articles in Law
Canons To Create Ties And Canons To Break Them, Steve R. Johnson
Canons To Create Ties And Canons To Break Them, Steve R. Johnson
Scholarly Publications
The human spirit can be deeply stirred by art for its own sake, but there is special magic when the esthetic combines with the practical. It was in this sense that Charles W. Eliot, for decades president of Harvard University, once declared that he found great beauty in the shape of the handle of an American ax. In the same fashion, beauty resides in well-made statutory interpretation arguments.
Over the millennia, scores of principles of construction have evolved, all of them useful in the right contexts. Usually, more than one principle can plausibly be maintained to apply to the given …
The End Of Cash, The Income Tax, And The Next 100 Years, Jeffrey H. Kahn, Gregg D. Polsky
The End Of Cash, The Income Tax, And The Next 100 Years, Jeffrey H. Kahn, Gregg D. Polsky
Scholarly Publications
No abstract provided.
Auer/Seminole Rock Deference In The Tax Court, Steve R. Johnson
Auer/Seminole Rock Deference In The Tax Court, Steve R. Johnson
Scholarly Publications
No abstract provided.
Reforming Federal Tax Litigation: An Agenda, Steve R. Johnson
Reforming Federal Tax Litigation: An Agenda, Steve R. Johnson
Scholarly Publications
King Vertigorn, it is said, wished to build a castle to defend Britain against invaders. Each day, his mason raised and set the stones. Each night, however, the earth would rumble, bringing the work crashing to the ground. Vexed, Vertigorn asked Merlin for an explanation. Merlin’s mystical divination revealed that, in a cavern far below the surface, there resided two foes, a red dragon and a white dragon. In their perpetual struggle for dominance, first one dragon then the other would gain temporary ascendancy. Their jostling unsettled the ground, rendering all construction temporary.
In federal tax procedure, the red dragon …
Auer/Seminole Rock Deference In The Tax Court, Steve R. Johnson
Auer/Seminole Rock Deference In The Tax Court, Steve R. Johnson
Scholarly Publications
No abstract provided.