The Judicial Instinct to Harmonize Statutes

4 Pages Posted: 29 Oct 2011

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: October 28, 2011

Abstract

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.

Suggested Citation

Johnson, Steve R., The Judicial Instinct to Harmonize Statutes (October 28, 2011). State Tax Notes, p. 599, August 30, 2010; FSU College of Law, Public Law Research Paper . Available at SSRN: https://ssrn.com/abstract=1950785

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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