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
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, H29Accepted Paper Series
Date posted: January 21, 2010 ; Last revised: February 9, 2010
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