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The Elephant and the Four Blind Men: The Burger Court and Its Federal Tax Decisions

dc.contributor.authorMoran, Beverly I.
dc.contributor.authorSchneider, Daniel M.
dc.identifier.citation39 Howard L.J. 841 (1996)en_US
dc.descriptionarticle publsihed in law journalen_US
dc.description.abstractAll the federal tax decisions of the Burger Court are reviewed in order to demonstrate that widely held beliefs about statutory interpretation in tax cases are misleading. For example, although the literature asserts that courts do not distinguish between legislative and interpretive regulations, the Burger Court did give greater deference to legislative regulations. Further, despite some Justices antipathy to legislative history, the Burger Court relied heavily on legislative histories in making its decisions. In addition, the widely held view that the Court eschews tax controversies was found false when compared to other business areas.en_US
dc.format.extent1 PDF (139 pages)en_US
dc.publisherHoward Law Journalen_US
dc.subjectFederal tax decisions of the Burger Courten_US
dc.subject.lcshTaxation -- Law and legislation -- United Statesen_US
dc.subject.lcshUnited States. Supreme Court -- Historyen_US
dc.subject.lcshBurger, Warren E., 1907-1995en_US
dc.titleThe Elephant and the Four Blind Men: The Burger Court and Its Federal Tax Decisionsen_US

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