Abstract

http://ssrn.com/abstract=1540182
 
 

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


Douglas A. Kahn


University of Michigan Law School

January 18, 2010

Tax Notes, Vol. 126, 2010
U of Michigan Public Law Working Paper No. 183

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.

Number of Pages in PDF File: 6

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

JEL Classification: H20, H24, H29

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Date posted: January 21, 2010 ; Last revised: February 9, 2010

Suggested Citation

Kahn, Douglas A., It is Logic Rather than Whom You Trust: A Rejoinder to Prof. Cohen (January 18, 2010). Tax Notes, Vol. 126, 2010; U of Michigan Public Law Working Paper No. 183. Available at SSRN: http://ssrn.com/abstract=1540182

Contact Information

Douglas A. Kahn (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4043 (Phone)
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