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Cops and Robbers (Which are Which?)

13 Pages Posted: 31 Jan 2008  

Joel S. Newman

Wake Forest University - School of Law


The story of the attempt to tax law enforcement personnel on the value of the right to drive their squad cars home at night. The attempt failed after, among other things, one law enforcement professional brought his weapon with him when he testified at the IRS hearing.

Keywords: taxation, fringe benefits, police, sheriffs, police cars

JEL Classification: H20

Suggested Citation

Newman, Joel S., Cops and Robbers (Which are Which?). Tax Notes, Vol. 36, No. 8, 1987; Wake Forest Univ. Legal Studies Paper No. 1088574. Available at SSRN:

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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