TaxProf Blog

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

Saturday, July 21, 2018

Field: Tax Opinions And Probability Theory — Lessons From Donald Trump

Heather M. Field (UC-Hastings), Tax Opinions & Probability Theory: Lessons from Donald Trump, 156 Tax Notes 61 (July 3, 2017):

This report uses tax opinions rendered to Donald Trump’s enterprises in the early 1990s as a case study for examining the relevance of probability theory in multi-issue opinions in which each tax position must be correct for the desired benefits to be achieved. This report also makes recommendations for incorporating probability theory into tax opinion practice.

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Or as Holmes said: "The prophecies of what the courts will do in fact, and nothing more pretentious, are what I mean by the law."

Posted by: Enrique | Jul 21, 2018 11:09:17 PM