The Judicial Instinct to Harmonize Statutes
4 Pages Posted: 29 Oct 2011
Date Written: October 28, 2011
Judges like to reach results that harmonize statutory meanings, both meanings within given statutes and meanings among statutes. That inclination applies as fully in tax cases as in nontax cases, and in state and local tax cases as well as in federal tax cases. Effective advocates in state local tax controversies recognize that judicial tropism and use it, whenever possible, in their clients' interests.
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