Supreme Court's Federal Tax Jurisprudence
Subtitle: An Analysis of Fact Finding Methods and Statutory Interpretation from the Court's Tax Opinions, 1801-Present
Publisher: American Bar Association
Published: 2017
Language: eng
Number of pages: 550
ISBN-13: 9781634255820
Subjects: Taxation, law and legislation; Taxation, history; Taxation, united states
Description: "With the federal tax opinions of the Supreme Court as its primary guide, this book explores how the Supreme Court applies the federal tax laws, with special emphasis on statutory interpretation and fact finding. [The author] demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide a...guide to many of the most difficult questions of Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretive presumptions and maxims, tax avoidance, equity in the tax law, and many more. This new edition cites to at least 100 more opinions that provide views on the interpretive principles covered in the book, and discusses the important Mayo decision and a number of other federal tax opinions issued by the Court since 2010. [The author] places in context the most widely cited Supreme Court tax decisions -- Gregory, Frank Lyon, Knetsch, Cottage Savings, Court Holding -- and brings to light many more sometimes overlooked opinions of the Court."--