Document Type
Article
Publication Date
4-2002
Publication Title
Nevada Lawyer
Publication Title (Abbreviation)
Nev. Law.
Volume
10
Issue
4
First Page
15
Last Page
16
Abstract
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.
Rights
© 2002 Steve R. Johnson
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/johnson
Recommended Citation
Steve R. Johnson,
Should Ambiguous Revenue Laws Be Interpreted in Favor of Taxpayers?, 10
Nev. Law.
15
(2002),
Available at: https://ir.law.fsu.edu/articles/277
COinS
Comments
First published in Nevada Lawyer.