Abstract

http://ssrn.com/abstract=467242
 
 

Footnotes (84)



 


 



Statutory Construction in Federal Appellate Tax Cases: The Effect of Judges' Social Backgrounds and of Other Aspects of Litigation


Daniel M. Schneider


Northern Illinois University - College of Law


Journal of Law & Policy, Vol. 13, 2003

Abstract:     
"Statutory Construction" examines the effect of judges' social backgrounds on the method of statutory construction used to justify decisions in a database of federal appellate tax cases. It concludes that social backgrounds have a modest effect. Relatively few descriptive statistics were statistically significant, as was also true of predictive statistics. Results regarding aspects of the case, such as the type of taxpayer (e.g., individual, business) or representation by a lawyer, were more robust. These results are consistent with earlier research by the author on the same topic, in a database of federal trial tax cases.

Number of Pages in PDF File: 48

Keywords: Statutory construction, empirical, federal appeals, judges, social background, judges' social background

JEL Classification: H2, H1, H8, K2

Accepted Paper Series





Download This Paper

Date posted: December 30, 2003  

Suggested Citation

Schneider, Daniel M., Statutory Construction in Federal Appellate Tax Cases: The Effect of Judges' Social Backgrounds and of Other Aspects of Litigation. Journal of Law & Policy, Vol. 13, 2003. Available at SSRN: http://ssrn.com/abstract=467242 or http://dx.doi.org/10.2139/ssrn.467242

Contact Information

Daniel M. Schneider (Contact Author)
Northern Illinois University - College of Law ( email )
Swen Parson Hall
DeKalb, IL 60115
United States
815-753-1560 (Phone)
815-753-9301 (Fax)
Feedback to SSRN


Paper statistics
Abstract Views: 1,492
Downloads: 69
Download Rank: 203,193
Footnotes:  84

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.296 seconds