Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Taxation-Federal
Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson
Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson
Articles by Maurer Faculty
No abstract provided.
The Phoenix And The Perils Of The Second Best: Why Heightened Appellate Deference To Tax Court Decisions Is Undesirable, Steve R. Johnson
The Phoenix And The Perils Of The Second Best: Why Heightened Appellate Deference To Tax Court Decisions Is Undesirable, Steve R. Johnson
Articles by Maurer Faculty
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.