Document Type

Article

Publication Date

8-30-2010

Publication Title

State Tax Notes

Publication Title (Abbreviation)

St. Tax Notes

Volume

57

First Page

599

Last Page

602

Abstract

Judges like to reach results that harmonize statutory meanings, both meanings within given statutes and meanings among statutes. That inclination applies as fully in tax cases as in nontax cases, and in state and local tax cases as well as in federal tax cases. Effective advocates in state-local tax controversies recognize that judicial tropism and use it, whenever possible, in their clients’ interests.

Part I discusses the harmonization instinct generally. Part II illustrates application of the harmonization approach in state and local cases. Part III notes some limitations on and unsettled questions regarding the harmonization.

Rights

© 2010 Steve R. Johnson

Comments

First published in State Tax Notes.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/johnson

Download

Share

COinS