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.

https://taxprof.typepad.com/taxprof_blog/2018/07/field-tax-opinions-and-probability-theory-lessons-from-donald-trump.html

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Comments

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