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The Misuse of Textualism: A Further Reply to Prof. Kahn

Stephen B. Cohen

Georgetown University Law Center

April 13, 2010

Tax Notes, Vol. 127, 2010
Georgetown Law and Economics Research Paper No. 10-06

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.

Number of Pages in PDF File: 9

Keywords: taxation, estate planning, property tax

JEL Classification: E62, H20, H24, K34

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Date posted: April 13, 2010 ; Last revised: July 31, 2010

Suggested Citation

Cohen, Stephen B., The Misuse of Textualism: A Further Reply to Prof. Kahn (April 13, 2010). Tax Notes, Vol. 127, 2010; Georgetown Law and Economics Research Paper No. 10-06. Available at SSRN: http://ssrn.com/abstract=1588983

Contact Information

Stephen B. Cohen (Contact Author)
Georgetown University Law Center ( email )
600 New Jersey Avenue, NW
Washington, DC 20001
United States
202-662-9068 (Phone)
202-662-9444 (Fax)
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