Paul L. Caron
Dean


Thursday, May 7, 2020

The Use Of Legislative History By The U.S. Tax Court

Joel C Tuoriniemi (Michigan Technological University), A Preliminary Examination of the Use of Legislative History By The United States Tax Court:

Using data from 1958-2017 divided into two thirty-year periods, this paper examines the use of legislative history by the United States Tax Court. The rapid increase of the use of legislative history from 1958-1987 is coupled with a near mirror-image reversal of its use from 1988-2017. The paper explores two key events which have may have caused this decline – 1) the Supreme Court 1984 decision in Chevron USA, Inc. v. NRDC and 2) the 1987 appointment of Justice Antonin Scalia to the Court. Data visualizations and analysis are provided to examine the impact of the Chevron effect and Scalia effect.

1958-87

1988-2017

https://taxprof.typepad.com/taxprof_blog/2020/05/the-use-of-legislative-history-by-the-us-tax-court.html

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