Judge Posner's Opinion in Kikalos
John A. Townsend
University of Houston School of Law; Townsend and Jones, LLP
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.
Number of Pages in PDF File: 5
Keywords: Burden of persuasion, Burden of production, Tax Procedure
JEL Classification: H26
Date posted: July 17, 2012