Abstract

http://ssrn.com/abstract=316150
 


 



The Story of Knetsch v. United States and Judicial Doctrines Combating Tax Avoidance


Daniel Shaviro


New York University School of Law


TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming

Abstract:     
This paper presents the story of Knetsch v. United States, 364 U.S. 361 (1947), the leading case in defining impermissible tax avoidance. Drawing upon newspaper stories, briefs, unpublished judicial opinions and memoranda, and other sources, it describes the tax shelter market of the 1950s, the government's and the taxpayer's litigation strategies (and errors), the decision-making processes of the courts, and the case's impact on the development of the tax law.

Accepted Paper Series





Not Available For Download

Date posted: June 14, 2002  

Suggested Citation

Shaviro, Daniel, The Story of Knetsch v. United States and Judicial Doctrines Combating Tax Avoidance. TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming. Available at SSRN: http://ssrn.com/abstract=316150

Contact Information

Daniel Shaviro (Contact Author)
New York University School of Law ( email )
40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)
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