The Story of Knetsch v. United States and Judicial Doctrines Combating Tax Avoidance

TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming

Posted: 14 Jun 2002  

Daniel Shaviro

New York University School of Law

Abstract

This paper presents the story of Knetsch v. United States, 364 U.S. 361 (1947), the leading case in defining impermissible tax avoidance. Drawing upon newspaper stories, briefs, unpublished judicial opinions and memoranda, and other sources, it describes the tax shelter market of the 1950s, the government's and the taxpayer's litigation strategies (and errors), the decision-making processes of the courts, and the case's impact on the development of the tax law.

Suggested Citation

Shaviro, Daniel, The Story of Knetsch v. United States and Judicial Doctrines Combating Tax Avoidance. TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming. Available at SSRN: https://ssrn.com/abstract=316150

Daniel Shaviro (Contact Author)

New York University School of Law ( email )

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