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Full-Text Articles in Law
A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske
A New Theory Of Equitable Apportionment, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay analyzes the purpose of the equitable apportionment doctrine in state and local tax jurisprudence, arguing that the doctrine remains coherent in the context of single-sales-factor apportionment regimes.
The Dangers Of Symbolic Legislation: Perceptions And Realities Of The New Burden-Of-Proof Rules, Steve R. Johnson
The Dangers Of Symbolic Legislation: Perceptions And Realities Of The New Burden-Of-Proof Rules, Steve R. Johnson
Articles by Maurer Faculty
One provision of the 1998 IRS Restructuring and Reform Act is new I.R.C. sec. 7491. That section purports to alter the long established rule that the burden of proof in civil tax litigation generally is on the taxpayer. It was enacted with considerable fanfare as a taxpayer-protection measure. However, to minimize the serious effects that a genuine and general burden reversal would occasion, sec. 7491 contains many exceptions and limitations. I argue that these conditions largely swallow the rule, such that the burden of proof will shift in very few actual cases. But ineffective does not mean innocuous. Section 7491 …
Easy Cases, Bad Law, And Burdens Of Proof, Roger B. Dworkin
Easy Cases, Bad Law, And Burdens Of Proof, Roger B. Dworkin
Articles by Maurer Faculty
No abstract provided.
Book Review. Res Ipsa Loquitur, Presumptions And Burden Of Proof By Mark Shain, Fowler V. Harper
Book Review. Res Ipsa Loquitur, Presumptions And Burden Of Proof By Mark Shain, Fowler V. Harper
Articles by Maurer Faculty
No abstract provided.