Abstract

http://ssrn.com/abstract=2156920
 
 

Footnotes (129)



 


 



Oppressive Taxation: Abuse of Rule 54 and Section 1920 Threatens Justice


Patrick T. Gillen


Ave Maria School of Law

October 4, 2012


Abstract:     
The author argues that neither Rule 54(d) nor 28 U.S.C. §1920 allow the taxation of discovery costs as a matter of law. He briefly surveys the structure and language of the Federal Rules and statutes involved and demonstrates that the structure and language of the Federal Rules create a carefully crafted system which provides for a very limited taxation of costs that should be limited to costs incurred for presentation of the case at the dispositive stage of the litigation. He goes on to demonstrate that courts have misapplied Rule 54(d) and §1920 by interpreting both to allow the taxation of discovery and lays out the reasons courts have given when reaching this erroneous result. He shows that the misapplication of Rule 54 and §1920 threatens the liberal discovery authorized by the rules, undermines the carefully crafted mechanism for addressing discovery benefits and burdens built into the rules, and fosters new discovery abuses. He concludes by considering two related proposals and discerns that the results of such amendments to either §1920 or to the Rules would be undesirable.

Number of Pages in PDF File: 48

Keywords: taxation, Rule 54, discovery, litigation costs

working papers series


Download This Paper

Date posted: October 9, 2012  

Suggested Citation

Gillen, Patrick T., Oppressive Taxation: Abuse of Rule 54 and Section 1920 Threatens Justice (October 4, 2012). Available at SSRN: http://ssrn.com/abstract=2156920 or http://dx.doi.org/10.2139/ssrn.2156920

Contact Information

Patrick T. Gillen (Contact Author)
Ave Maria School of Law ( email )
1025 Commons Circle
Naples, FL 34119
United States
Feedback to SSRN


Paper statistics
Abstract Views: 265
Downloads: 46
Footnotes:  129

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.328 seconds