Document Type
Article
Publication Title
Howard Law Journal
Publication Date
1996
Page Number
841
Keywords
race, wealth, discrimination, class
Disciplines
Civil Rights and Discrimination | Law | Law and Race
Abstract
All 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.
Recommended Citation
Beverly I. Moran and Daniel M. Schneider,
The Elephant and the Four Blind Men: The Burger Court and its Federal Tax Decisions, 39 Howard Law Journal. 841
(1996)
Available at: https://scholarship.law.vanderbilt.edu/faculty-publications/736