Abstract

http://ssrn.com/abstract=2369512
 


 



The Missed Jurisdictional Argument in 'U.S. v. Woods'


Andy Grewal


University of Iowa - College of Law


Bloomberg BNA Tax Insights, December 2013
U Iowa Legal Studies Research Paper No. 14-02

Abstract:     
In U.S. v Woods, the Supreme Court settled an important jurisdictional question related to tax penalties -- or so it seemed. Although the Court held that the district court enjoyed jurisdiction, the taxpayer missed an argument that could have led to the opposite conclusion. And given the wide latitude that parties enjoy in bringing jurisdictional challenges, the lower courts may find themselves reconsidering the issue purportedly resolved by the Court in Woods. This short Article explains.

Number of Pages in PDF File: 5

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Date posted: December 19, 2013 ; Last revised: January 28, 2014

Suggested Citation

Grewal, Andy, The Missed Jurisdictional Argument in 'U.S. v. Woods'. Bloomberg BNA Tax Insights, December 2013 ; U Iowa Legal Studies Research Paper No. 14-02. Available at SSRN: http://ssrn.com/abstract=2369512

Contact Information

Amandeep S. Grewal (Contact Author)
University of Iowa - College of Law ( email )
Melrose and Byington
Iowa City, IA 52242
United States
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