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Articles 1 - 3 of 3
Full-Text Articles in Law
Judicial Activism In The Enforcement And Interpretation Of The Federal Securities Laws, John M. Sheffey
Judicial Activism In The Enforcement And Interpretation Of The Federal Securities Laws, John M. Sheffey
University of Arkansas at Little Rock Law Review
No abstract provided.
Law And Language: The Role Of Pragmatics In Statutory Interpretation, M. B.W. Sinclair
Law And Language: The Role Of Pragmatics In Statutory Interpretation, M. B.W. Sinclair
Articles by Maurer Faculty
In everyday conversation social conventions constrain our speech and aid understanding of the speech of others. These social conventions have been analyzed by the philosopher H.P. Grice and others. Professor Sinclair explores the applicability of such conventions to statutes and thereby derives a set of pragmatic rules of statutory construction. These rules explain some of the intuitions underlying "canons of construction" and their limitations and provide a basis for understanding and for criticizing some important judicial decisions.
The Supreme Court's Misconstruction Of A Procedural Statute-A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn
The Supreme Court's Misconstruction Of A Procedural Statute-A Critique Of The Court's Decision In Badaracco, Douglas A. Kahn
Articles
When a taxpayer files an honest' federal income tax return for a taxable year, section 6501(a) of the Internal Revenue Code2 limits the period of time during which the Government can assess a tax for that year to a three-year period commencing with the date that the return was filed. The three-year limitations period is extended for an additional three years by section 6501(e)(1)(A) if the taxpayer's return omits properly includible gross income in an amount in excess of twenty-five percent of the gross income that was reported. If a taxpayer fails to file a return for a taxable year …