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Articles 1 - 6 of 6
Full-Text Articles in Law
Deferential Review Of The U.S. Tax Court, After Mayo Foundation V. United States (2011), Andre L. Smith
Deferential Review Of The U.S. Tax Court, After Mayo Foundation V. United States (2011), Andre L. Smith
Andre L. Smith
Deferential Review of the U.S. Tax Court, After Mayo examines whether the Chevron doctrine requires federal circuit courts of appeal to deferentially review the U.S. Tax Court decisions of law. Mayo Foundation v. US (2011) rejects tax exceptionalism and requires the U.S. Tax Court to defer to Treasury regulations carrying the force of law. But Mayo avoids dealing with whether Chevron applies to appellate review of the Tax Court. In “The Fight Over ‘Fighting Regs’ and Judicial Deference in Tax Litigation”, 92 B.U. L. Rev. 643 (2012), Professor Leandra Lederman (Indiana) contends that deference belongs to the agency and not …
The Nondelegation Doctrine And The Federal Income Tax: May Congress Grant The President The Authority To Set The Income Tax Rates?, Andre L. Smith
The Nondelegation Doctrine And The Federal Income Tax: May Congress Grant The President The Authority To Set The Income Tax Rates?, Andre L. Smith
Andre L. Smith
No abstract provided.
Race, Law, And The Free Market: A Critical Law And Economics Conception Of Racism As Asymmetrical Market Failure, Andre L. Smith
Race, Law, And The Free Market: A Critical Law And Economics Conception Of Racism As Asymmetrical Market Failure, Andre L. Smith
Andre L. Smith
No abstract provided.
A Legal Conception Of Racism (Group Subordination) As Asymmetrical Market Imperfections, Andre L. Smith
A Legal Conception Of Racism (Group Subordination) As Asymmetrical Market Imperfections, Andre L. Smith
Andre L. Smith
To the extent government justifiably interferes in the marketplace to address market failures, it is also justified in addressing imperfections in the market that are asymmetric with respect to race, gender, sexual orientation, etc. In Bob Jones University v. United States, 461 US 574 (1983), a little known federal income tax case, the Supreme Court declared that federal statutes could not be construed in ways that support racial discrimination. However, a judge, even one who might interpret the Court’s holding expansively, may still lack the confidence to discuss the positive and negative effects a statute might have on racial (in)equality. …
Formulaically Describing 21st Century Supreme Court Tax Jurisprudence Ii, 2001-2010., Andre L. Smith
Formulaically Describing 21st Century Supreme Court Tax Jurisprudence Ii, 2001-2010., Andre L. Smith
Andre L. Smith
Abstract This article attempts to discover a deliberative formula in matters of taxation by culling the Supreme Court’s 14 federal tax opinions from 2001 to 2010 (Gitlitz v. Commissioner, Cleveland Indians Baseball v. United States, United Dominion Industries v. United States, United States v. Craft, United States v. Fior D’Italia, Boeing v. United States, United States v. Galletti, Banks v. Commissioner, Ballard v. Commissioner, EC Term of Years v. United States, Hinck v. United States, Clintwood Elkhorn v. United States, Knight v. United States, and Boulware v. United States). It continues the project Formulaically Expressing 21st Century Supreme Court Tax …
Deferential Review Of Tax Court Decisions Of Law: Promoting Expertise, Uniformity, And Impartiality, Andre L. Smith
Deferential Review Of Tax Court Decisions Of Law: Promoting Expertise, Uniformity, And Impartiality, Andre L. Smith
Andre L. Smith
This Article continues the debate over whether the federal circuit courts of appeal should deferentially review U.S. Tax Court decisions of law. Some fault this country's tax adjudication system for its nonuniformity. Others criticize it for promoting or allowing bias in favor of the government. Least mentioned is the system's failure to utilize tax experts. All three of these concerns relate to the legitimacy of the tax adjudication system. This article seeks to prove that deferentially reviewing Tax Court decisions of law better addresses these concerns than either the present system, or an oft-proposed national court of tax appeals.