Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
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 …