The Canon that Tax Penalties Should Be Strictly Construed

31 Pages Posted: 20 Aug 2011

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: August 19, 2011

Abstract

After a period of quiescence, statutory interpretation has become a matter of intense interest among practitioners and scholars and of self-conscious reexamination by judges. An important part of the discussion is inquiry into canons or maxims of statutory construction. Courts have attempted to revivify such canons in recent decades.

Suggested Citation

Johnson, Steve R., The Canon that Tax Penalties Should Be Strictly Construed (August 19, 2011). Nevada Law Review, Vol. 3, p. 495, Spring 2003; FSU College of Law, Public Law Research Paper. Available at SSRN: https://ssrn.com/abstract=1912669

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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