Judge Posner's Opinion in Kikalos

5 Pages Posted: 17 Jul 2012

Date Written: August 2, 2005


I discuss in this article Judge Posner's decision in Kikalos v. United States, 400 F.3d 908 (7th Cir. 2005). I open with the following:

I am a Judge Posner fan. My vantage point is tax procedure and tax crimes, areas in which I practice and teach as an adjunct at the University of Houston Law School. I require my students to read more Posner opinions than any other judge's opinions. Judge Posner is concise, erudite, pungent, and rigorously logical; and he avoids footnotes. His opinions are good for teaching and learning.

In the article, I quibble, perhaps, on points of tax procedure, use of estimation methodologies by the taxpayer that are normally used by the Government, the presumption of correctness, and burdens of production and persuasion.

Keywords: Burden of persuasion, Burden of production, Tax Procedure

JEL Classification: H26

Suggested Citation

Townsend, John A., Judge Posner's Opinion in Kikalos (August 2, 2005). Available at SSRN: https://ssrn.com/abstract=2109619 or http://dx.doi.org/10.2139/ssrn.2109619

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