Abstract

http://ssrn.com/abstract=311890
 


 



The Story of Crane v. Commissioner


George K. Yin


University of Virginia School of Law

May 2002

UVA Law and Economics Research Paper No. 02-11

Abstract:     
This paper presents the story of Crane v. Commissioner, 331 U.S. 1 (1947), the case described by Prof. Bittker as having "laid the foundation stone of most tax shelters." Drawing upon newspaper stories, briefs, unpublished judicial opinions and memoranda, and other sources, it describes what was really involved in the case, the government's and the taxpayer's litigation strategies, the decision-making processes of the courts, and the case's impact on the development of the tax law. The paper will be published as a chapter in a book to be entitled Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases (Foundation Press). Additional financial support for the project has been provided by the American Tax Policy Institute.

Accepted Paper Series





Not Available For Download

Date posted: May 29, 2002  

Suggested Citation

Yin, George K., The Story of Crane v. Commissioner (May 2002). TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming. Available at SSRN: http://ssrn.com/abstract=311890

Contact Information

George K. Yin (Contact Author)
University of Virginia School of Law ( email )
580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

Feedback to SSRN


Paper statistics
Abstract Views: 2,715

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.328 seconds