Paul L. Caron

Wednesday, December 6, 2006

Jensen on Buffalo Law and Taxation

Ssrn_189Buffalo_1Erik M. Jensen (Case Western) has posted Wheir's the Beef?: Buffalo Law and Taxation, 36 N.M. L. Rev. 517 (2006), on SSRN.  Here is the abstract:

The intersection of buffalo law and taxation hasn't been a busy one, but accidents still happen: not everyone understands that buffalo have the right of way. This article critically analyzes the recent Tax Court summary opinion in Wheir v. Commissioner, which involved a bodybuilder who sought to deduct the cost of an incredible amount of buffalo meat. Along the way, the article brings buffalo law learning up-to-date; revisits some classic, nineteenth-century buffalo law cases; and, most important, considers whether there are important differences between the American bison and American beef cattle -- differences that might have relevance to American tax law. (Hint: of course there are.)

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