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, K34Accepted Paper Series
Date posted: April 13, 2010 ; Last revised: July 31, 2010
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