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1. An empirical survey of the population of U.S. tax court written decisions.

Author

Bommarito, II, Michael J., Katz, Daniel Martin, and Isaacs-See, Jillian

Subjects
Tax law -- Research, United States. Tax Court -- Research, Tax law
Abstract

What can empirical data tell us about the jurisprudence of United States Tax Court? Which sections of the Internal Revenue Code are most frequently cited and has recent tax legislation [...]

Published
2011

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