Publication Title (Abbreviation)
There was a time when courts construed, or said that they construed, ambiguous federal tax statutes in favor of taxpayers. That time is long past. Or is it? This article examines whether, because of a recent Supreme Court case, the pro-taxpayer constructional preference may be resuscitated, and whether it should be.
© 2002 Steve R. Johnson
Steve R. Johnson,
Should Ambiguous Revenue Laws Be Interpreted in Favor of Taxpayers?, 10
Available at: http://ir.law.fsu.edu/articles/277