Further Thoughts on Interpreting Tax Statutes
ABA Section of Taxation Newsletter, Vol. 17, No. 4
3 Pages Posted: 29 Sep 2011
Date Written: ,
Abstract
I read with interest the "Point & Counterpoint" statements of Professors Michael Lang and Glenn Coven in the Spring 1998 issue of the Newsletter. Professor Lang argues that text should be given "primary, generally decisive weight" in construing tax statutes. Professor Coven urges instead that judges should consider legislative history, purpose, policy, structure, and context as well as literal language.
Suggested Citation: Suggested Citation
Johnson, Steve R., Further Thoughts on Interpreting Tax Statutes (,). ABA Section of Taxation Newsletter, Vol. 17, No. 4, FSU College of Law, Public Law Research Paper , Available at SSRN: https://ssrn.com/abstract=1933968
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