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
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/johnson
Recommended Citation
Steve R. Johnson,
The Judicial Instinct to Harmonize Statutes, 57
St. Tax Notes
599
(2010),
Available at: https://ir.law.fsu.edu/articles/303
Comments
First published in State Tax Notes.