Dissenting Opinions by Supreme Court Justices in Federal Income Tax Controversies

Authors

Walter J. Blum, University of Chicago Law SchoolFollow

Abstract

What is to be learned from this review of the various analyses offered in dissenting tax opinions over the past five terms of the Supreme Court? When the Court has decisively interpreted narrow or technical language in the statute, dissenters all too often indulge in lengthy analyses that can only serve to create further confusion. Only when the Court focuses on a judicially made rule or an issue with constitutional implications is a broader dissent appropriate. If dissenters generally adhered to the guidelines set forth at the outset of this Article the tax world would, I believe, be at least marginally better off.

Recommended Citation

Walter J. Blum, Dissenting Opinions by Supreme Court Justices in Federal Income Tax Controversies, 82 Mich. L. Rev. 431 (1983).
Available at: https://repository.law.umich.edu/mlr/vol82/iss3/10