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: Suggested Citation