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Judge Posner's Opinion in Kikalos

5 Pages Posted: 17 Jul 2012  

John A. Townsend

University of Houston School of Law; Townsend and Jones, LLP

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: or

John A. Townsend (Contact Author)

University of Houston School of Law ( email )

Houston, TX 77204
United States
713-521-9977 (Phone)


Townsend and Jones, LLP ( email )

2340 Albans Road
Houston, TX 77005
United States
(713) 521-9977 (Phone)
(713) 521-7713 (Fax)


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