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

Authors :
Bommarito, II, Michael J.
Katz, Daniel Martin
Isaacs-See, Jillian
Source :
Virginia Tax Review. January 1, 2011, Vol. 30 Issue 3, p523, 35 p.
Publication Year :
2011

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 [...]

Details

Language :
English
ISSN :
07359004
Volume :
30
Issue :
3
Database :
Gale General OneFile
Journal :
Virginia Tax Review
Publication Type :
Academic Journal
Accession number :
edsgcl.254484979