Law Commons^™

Dubious Interpretative Rules For Construing Federal Taxing Statutes, Richard A. Westin

Law Faculty Scholarly Articles

Knowing even a substantial portion of the Internal Revenue Code of 1954 is a major achievement. Divining how the courts might react to a complex tax transaction is also terribly difficult, but for this ability lawyers are often well-rewarded on earth. The tools of this esoteric trade include a mass of interpretative rules of a most uncertain nature, as sophisticated tax advisors are well aware. This article discusses the application and limits of a litany of the interpretative rules. The rules are frequently applicable outside the tax field, but the following study is confined to their application to tax decisions. …

The Boundary Waters Canoe Area Wilderness Act Of 1978: Regulating Nonfederal Property Under The Property Clause, Eugene R. Gaetke

Law Faculty Scholarly Articles

In an effort to resolve the nagging controversy over the management of more than one million acres of public forests, lakes, and streams in northeastern Minnesota, Congress enacted the Boundary Waters Canoe Area Wilderness Act of 1978 (BWCA Act). Despite its objective, the Act has engendered further controversy. Particularly troublesome are several provisions that regulate the use of motorboats on lakes within and partly within the area. Those provisions test the scope of congressional power over nonfederal property under the property clause of article IV of the United States Constitution.

This Article examines the aged Supreme Court cases under which …