TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, April 10, 2017

Johnson Presents Who Wins A Tax Case If There Is A Tie: The Taxpayer Or The Revenue Authority? Today At Minnesota

Johnson (Steve)Steve R. Johnson (Florida State) presents Who Wins If There’s A Tie: The Taxpayer or the Revenue Authority? at Minnesota today as part of its Perspectives on Taxation Lecture Series:

In baseball, if the runner touches the base at the same time as the baseman catches the ball or tags the runner, the runner is safe. In other words, a tie goes to the runner. State and federal tax controversies also can involve close calls, either because the facts supporting the two sides are balanced or because the law is unsettled. When that happens, when the case is close, should the court hold for the taxpayer or the revenue bureau? Courts have answered this question differently in different eras and in different jurisdictions.

This program will explore the competing principles bearing on the question, including their history, persuasiveness, and current strength.

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