The Misuse of Textualism: A Further Reply to Prof. Kahn
9 Pages Posted: 13 Apr 2010 Last revised: 31 Jul 2010
Date Written: April 13, 2010
Abstract
Because readers have already endured four articles, two by me and two by Prof. Douglas A. Kahn, debating the meaning of section 67(e)(1), I am reluctant to respond to Prof. Kahn’s rejoinder, which appeared in the January 18 issue of Tax Notes. Nevertheless, our disagreement implicates the judicial craft of two U.S. Supreme Court members, Chief Justice John Roberts and Justice Sonia Sotomayor. I therefore feel it important to answer Prof. Kahn’s latest contentions, recognizing my duty to be as brief as possible.
Keywords: taxation, estate planning, property tax
JEL Classification: E62, H20, H24, K34
Suggested Citation: Suggested Citation