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

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Date posted: July 17, 2012  

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

Contact Information

John A. Townsend (Contact Author)
University of Houston School of Law ( email )
Houston, TX 77204
United States
713-521-9977 (Phone)
HOME PAGE: www.tjtaxlaw.com
Townsend and Jones, LLP ( email )
2340 Albans Road
Houston, TX 77005
United States
(713) 521-9977 (Phone)
(713) 521-7713 (Fax)
HOME PAGE: http://www.tjtaxlaw.com/
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