It is Logic Rather than Whom You Trust: A Rejoinder to Prof. Cohen

Abstract

This article continues the exchange between Professor Stephen Cohen and the author concerning the validity of criticisms leveled by Chief Justice John Roberts on an opinion by then-Judge Sonia Sotomayor writing for the Second Circuit in the case of William L. Rudkin Testamentary Trust v. Commissioner. This article outlines the conflicting views about the broader issues and the proper approach for courts to take in interpreting statutes.

Keywords: Sotomayor, Tax, Rudkin, Knight, Roberts, 67(e), Trust Investment Fees, Statutory Construction

JEL Classification: H20, H24, H29