September 7, 2006
Murphy: "Textbook Example of Why Blogs Beat Textbooks"
From Laws 1032:
Paul L. Caron’s TaxProf Blog has provided a textbook example of how blogs have changed the nature of legal scholarship and current awareness. On Aug. 22, the U.S. Court of Appeals for the D.C. Circuit issued what Caron and others have called a “blockbuster” ruling. In Murphy v. Internal Revenue Service, it held that the 16th Amendment bars the government from taxing nonphysical compensatory damages as income.Caron, tax professor at the University of Cincinnati College of Law, was on it right away, summarizing the opinion and publishing the initial thoughts of another law professor, UCLA’s Steve Bank. In the week since, Caron has continued to provide in-depth coverage of the fall-out from the opinion, using his blog to pull together news reports, blog commentary and scholarly analysis.
For an extraordinarily thoughtful discussion of Murphy, see Linda Beale, Murphy: Emotional Distress Awards, Taxes and the Constitution.
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