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Full-Text Articles in Law
A Policy Analysis Of Fee-Shifting Rules Under The Internal Revenue Code, Gary Myers, Richard L. Schmalbeck
A Policy Analysis Of Fee-Shifting Rules Under The Internal Revenue Code, Gary Myers, Richard L. Schmalbeck
Faculty Publications
Until recently, the costs of litigating federal tax cases were borne exclusively by the parties who incurred them, regardless of whether the government or the taxpayer prevailed in the litigation. This practice reflects the application to tax disputes of the ‘American rule’ against fee shifting. Although the American rule continues to be predominant in the tax area, it has been modified in important respects. An explicit fee-reimbursement rule, benefiting prevailing taxpayers in cases in which the government is found to have acted unreasonably, was added to the Internal Revenue Code (IRC) by the Tax Equity and Fiscal Responsibility Act of …
A Comment On The Supposed Paradoxes Of A Mathematical Interpretation Of The Logic Of Trials, Dale A. Nance
A Comment On The Supposed Paradoxes Of A Mathematical Interpretation Of The Logic Of Trials, Dale A. Nance
Faculty Publications
This symposium has renewed discussion of the apparent paradox of at- tempting to apply mathematical probabilities to the logic of trials. Brought to academic attention by the stimulating work of L. Jonathan Cohen,' the debate reflects a more general controversy over the virtues of quantifying legal decisionmaking. In this brief comment I do not intend to take sides either in this debate or in the more general controversy. I want only to draw attention to a weakness in the legal interpretations which underlie much of the debate.
Bite Mark Evidence, Paul C. Giannelli